CRC/C/VNM/CO/3-4 16. The Committee reiterates its recommendation that the State party establish an independent monitoring body provided with sufficient human, technical and financial resources to guarantee its independence and efficacy, in accordance with the Committee’s general comment No. 2 (2002) on the role of independent human rights institutions in the promotion and protection of the rights of the child. The Committee further encourages the State party to promptly establish a well-financed and adequately staffed independent human rights institution, in compliance with the principles relating to the status of national institutions for the promotion and protection of human rights (Paris Principles), to ensure comprehensive and systematic monitoring of human rights, including children’s rights. Allocation of resources 17. While noting the increasing budget expenditure for education and health in recent years and recognizing the challenges the State party faces in the process of rapid socioeconomic development, the Committee remains concerned about the scarcity of resources allocated for children, as well as the disparities in the allocation for and spending on children, particularly in the areas of early childhood, child protection, education and health. This particularly affects children living in remote areas, children with disabilities and children belonging to ethnic minorities and indigenous groups. The Committee is also concerned about the lack of specific information on earmarked resources for children in the State party. While the Committee is aware of efforts made during the review period to combat corruption, including through the adoption of the Anti-Corruption Law (2005) and the subsequent establishment of the Office of the Steering Committee for Anti-Corruption, it is still concerned at the high levels of corruption which reduce the funds available for the implementation of children’s rights. 18. The Committee recommends, in the light of the recommendations resulting from its 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, and prioritize budgetary allocations for it. In this regard, the Committee urges the State party to allocate more resources for social protection policies and programmes, including for child protection, and in doing so to pay particular attention to socially and economically disadvantaged and marginalized children, especially children living in remote areas, children with disabilities and children belonging to ethnic minorities and indigenous groups; (b) Develop capacity to utilize a child-rights approach in the elaboration of the national budget by implementing a tracking system for the allocation and use of resources for children throughout the budget, thus providing visibility to the investment in children; (c) Ensure transparent and participatory budgeting processes through public dialogue, especially involving children where possible. Data collection 19. The Committee remains concerned at the absence of a central system of data collection covering all areas of the Convention, despite the State party’s intent to introduce new regulations on data collection on children as envisaged in the amendment of the 2004 Law on the Protection, Care and Education of Children. The Committee also expresses its concern about the limited data available on the enjoyment of children’s rights, notably 4