CRC/C/KHM/CO/2-3 appropriate attention be paid to the outcome document of the 2002 special session of the General Assembly, “A world fit for children,” and its mid-term review in 2007, and to its general comment No. 5 (2003) on the general measures of implementation of the Convention on the Rights of the Child. Independent monitoring 14. The Committee is concerned about the limited progress made towards establishing an independent mechanism in compliance with the Paris Principles to monitor and evaluate progress in the implementation of the Convention, and to receive and address complaints from children concerning violations of their rights under the Convention. 15. The Committee reiterates its call on the State party (CRC/C/15/Add.128, para. 14) to establish an independent mechanism in accordance with the Paris principles either as part of a national human rights institution with a child unit or a separate mechanism. Such a mechanism should be accessible to children, monitor the fulfillment of their rights, deal with complaints of violations of their rights in a childfriendly and expeditious manner, and provide remedies for such violations. The Committee draws the attention of the State party to its general comment No. 2 (2002) on the role of independent human rights institutions. Allocation of Resources 16. The Committee notes that although the National Strategic Development Plan 20092013 contains key priorities for children, limited human, technical and financial resources are devoted to child protection and social welfare, with most of the current services being financed by development partners. The Committee is also concerned that in spite of the significant economic growth in the State party, the budget devoted to social sectors has only increased half as much as in other areas since 2007, and the budget dedicated to education is only 1.9 per cent of GDP. The Committee further notes with serious concern that in spite of the adoption of the Anti-Corruption Law in March 2010, corruption remains pervasive in the State party and continues to divert resources that could enhance the implementation of the rights of children. 17. The Committee urges the State party to: (a) Allocate adequate budgetary resources in accordance with article 4 of the Convention for the implementation of the rights of children, and in particular increase the budget allocated to social sectors, including, but not exclusively, education; (b) Utilize a child rights approach in preparing the State budget by implementing a tracking system for the allocation and 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 interests of the child,” ensuring that the differential impact of such investment on girls and boys is measured; (c) When possible, follow the United Nations recommendation to start budgeting by results to monitor and assess the effectiveness of resource allocation and, if necessary, seek international cooperation to this effect; (d) Conduct a comprehensive assessment of budget needs and establish clear allocations for those areas that progressively address disparities in indicators related to children’s rights; (e) Ensure transparent and participatory budgeting through public dialogue, especially with children, and proper accountability by local authorities; 4