CRC/C/PAN/CO/3-4 its implementation. The Committee notes that the State party is in a position to increase resources to the social sectors, especially for children, given the relatively positive economic development in recent years, but it regrets that proper analysis on social investment levels and trends and the impact on child rights is not possible. 18. The Committee recommends, in light of its recommendations during the day of general discussion in 2007 on “Resources for the rights of the child - responsibility of States” that the State party: (a) Review and increase where necessary the level of financial resources allocated for the implementation of the Convention; (b) Evaluate financial resource allocations at central and municipal levels from a child-rights perspective to ensure adequate realization of child rights and prevent disparities among children of different municipalities and/or geographic locations. To this end, conduct a comprehensive assessment of budget needs by sectors and municipalities and establish the allocations for those areas that progressively address the disparities in indicators related to children’s rights; (c) Utilize a child-rights approach in the elaboration of the National 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 is 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; (d) When possible, follow United Nations recommendations to start budgeting-by-results to monitor and assess the effectiveness of resource allocation; (e) Ensure transparent and participatory budgeting through public dialogue, especially with children; and (f) Define strategic budgetary lines for children in disadvantaged or vulnerable situations that may require affirmative social measures (for example, pregnant girls, children who are dropouts, children of refugees or migrant workers) and make sure that those budgetary lines are protected even in situations of economic crisis, natural disasters or other emergencies. Data collection 19. The Committee notes the efforts of the State party towards establishing a data collection system, the Childhood, Adolescent and Women Indicators System (SINAMP). However, it remains concerned at the lack of continuity of such effort as evidenced by the fact that data has not been updated. The Committee is concerned that child rights data is not mainstreamed or visible in the statistical system of the State party. 20. The Committee encourages the State party to set up continuous data collection on child rights as part of the national statistical system and to ensure such data are used as a basis for designing child rights policies and plans as well as assessing progress achieved. In this sense, data should be disaggregated by age, sex, geographic location, ethnicity and socio-economic background to facilitate analysis. Dissemination and awareness-raising 21. The Committee is concerned at the low level of awareness of the Convention among the society in general and at the existence of traditional attitudes and misconceptions that the rights of the child are contrary to the rights of the parents. 4