CRC/C/SLV/CO/3-4 (c) Protect children’s budget and social budget from any external or internal shock, such as situations of economic crisis, natural disasters or other emergencies, in order to maintain sustainable investments; (d) Use a child right’s approach in the elaboration of the State budget by implementing a tracking system for the allocation, providing visibility to the investments on children, and evaluate its impact; (e) Define strategic budgetary lines for those situations that may require affirmative social measures (such as birth registration, chronic malnutrition, violence against children); and address the existing disparities (ethnic, geographic and gender); (f) Ensure proper accountability by local authorities in an open and transparent way; strengthen the mechanisms for the prevention of corruption; and create a specific mechanisms for the participation of people on the surveillance of social expenditure for children, such as participative budget, in order to ensure greater transparency, accountability and concerted allocation of resources; (g) Disseminate information and statistical data on social expenditure to the public in general and for institutions carrying out analysis and investigations on children; (h) Take into account the Committee’s recommendations resulting from its 2007 Day of General Discussion on “resources for the rights of the child – responsibility of States”. Cooperation with civil society 19. The Committee notes with appreciation that the State party’s delegation has stressed during the dialogue the importance of the work of civil society stakeholders and the need to consult them systematically in developing programmes and policies for the rights of the child. In this respect, the Committee notes that some concerns expressed by civil society organizations with respect to the LEPINA will be discussed and taken into account in the near future for possible amendments to the law. 20. The Committee recommends that the State party strengthen its efforts to develop a more effective, inclusive and systematic cooperation and coordination with civil society, particularly with children’s organizations, which is essential for the effective implementation of the Convention. Data collection 21. The Committee notes that the newly established Secretariat of Social Inclusion within the Office of the Presidency of the Republic has started a consultative process to collect information and statistics in areas where this is virtually absent, such as on indigenous children and children with disabilities. The Committee also notes that ISNA will now also have investigation and research capacity as well as the role of collecting data in areas relevant for the Convention. However, the Committee remains concerned at the current lack of a comprehensive nationwide system of data collection covering all areas of the Convention and its two Optional Protocols throughout the country. 22. The Committee reiterates its previous recommendation that the State party strengthen its efforts to develop a comprehensive system of collection of data on the implementation of the Convention. The data should cover all children below the age of 18 years, disaggregated by sex, age, rural and urban areas, ethnicity, disabilities, victims of violence, cycle of life (particularly early childhood and adolescents) and other relevant indicators, and be easily accessible and available to the general public. 5