CRC/C/ROM/CO/4 page 5 (a) Utilize a child right’s approach in the elaboration of the State budget by implementing a tracking system for the allocation and the use of resources for children throughout the budget, thus providing visibility to the investment on children. The Committee also urges that this tracking system be used for impact assessments on how investments in any sector may serve “the best interest of the child”, ensuring that the differential impact of such investment on girls and boys is measured; (b) When possible, follow United Nations recommendation to start budgetingby-results to monitor and assess the effectiveness of resource allocation; (c) Define strategic budgetary lines for disadvantaged or particularly vulnerable children and for those situations that may require affirmative social measures (such as birth registration) and make sure that those budgetary lines are protected even in situations of economic crisis, natural disasters or other emergencies; (d) In the context of the decentralization process currently carried out, ensure transparent and participatory budgeting through public dialogue and participation especially that of children and for proper accountability by local authorities; (e) Ensure the creation of a clear mechanism for budget allocation through the General Directorates of Social Assistance and Child Protection to the county and local level, especially with regard to existing disparities. Data collection 17. The Committee notes that some data collection is carried out by the newly created Department of Monitoring Children’s Rights, however the system is not fully developed and information is collected only on severe violations and on the situation of vulnerable children. The Committee notes that, in spite of its previous recommendation, CMTIS is still experiencing difficulties. The Committee further notes that several state institutions collect information using the age group 15-19 as a demographic indicator and that there is no unified nation-wide system for collecting data for all persons under the age of 18, and for all areas covered by the Convention, in a manner that allows for disaggregated analysis. 18. The Committee calls upon the State party to establish a comprehensive nationwide system, for example under the inter-ministerial coordination council, to collect and analyse data on all areas covered by the Convention, and for all persons under 18, with a specific emphasis on vulnerable groups of children, including Roma children, as a basis for assessing progress achieved in the realization of children’s rights and to help design policies to implement the Convention. The Committee further recommends that a uniform set of indicators, for all persons at the age of 18, are developed and applied across agencies to allow for the collection of comparable and complementary data. Dissemination of the Convention and training 19. The Committee welcomes the translation of the Implementation Handbook for the Convention into Romanian and acknowledges efforts in training professionals working with children, as well as local level decision makers. The Committee is, nevertheless, concerned that many children are still not aware of the Convention and the rights contained therein . The