CRC/C/DNK/CO/4 of action for the full and effective implementation of the Convention throughout its territory. 17. The Committee recommends that the State party develop a comprehensive policy and a harmonized plan of action for the full implementation of the Convention. The Committee recommends that the State party, in doing so, ensure that such comprehensive policy and plan of action are rights-based and are an integral component of national development planning, taking full account of the different regional contexts, particularly in the territories of Greenland and the Faroe Islands. It further recommends that the harmonized plan of action contain specific time-bound and measurable goals and targets to effectively monitor progress in the enjoyment of all rights by all children. The national plan of action should be linked to national, sectoral and municipal strategies and budgets to ensure appropriate allocation of the financial, human and technical resources required for its implementation. Independent monitoring 18. The Committee notes with satisfaction that the delegation announced an increase in funding for the Danish National Council on Children but notes that this institution does not fulfil the role of an Ombudsman. Furthermore, the Committee deeply regrets that its earlier recommendation for the establishment of an independent mechanism to monitor the implementation of the Convention has not been followed and takes note, with concern, of the State party delegation statement that there is no intention to establish an ombudsman for children in Denmark given the existence of the Danish Parliamentary Ombudsman to whom complaints by or for children can be submitted. 19. The Committee welcomes the proposed establishment in Greenland of an independent children’s council, based on the principles relating to the status of national institutions for the promotion and protection of human rights (Paris Principles). However, it remains concerned that in the Faroe Islands no measures have been undertaken to establish an independent mechanism for child rights. 20. The Committee reiterates its recommendation that the State party take measures to ensure that the Ombudsman system in the country takes full account of the Convention and establishes therein a facility to monitor the implementation of child rights that is transparent, well-resourced and specialized and that is empowered to deal with individual complaints. In doing so, the Committee recommends that the State party conduct an evaluation of its current independent monitoring system, and apply the findings to set up such facility for children’s rights. For the situation in the Faroe Islands and Greenland, the Committee reiterates its previous recommendation (CRC/C/DNK/CO/3, para. 21). The Committee reminds the State party of its general comment No. 2 (2002) on the role of independent national human rights institutions in the promotion and protection of the rights of the child. Allocation of resources 21. The Committee is concerned that making municipalities entirely responsible – by virtue of the Municipal Reform of 2007 – for the financing, supply and allocation of social services with only partial State reimbursement for high-cost cases may lead to situations where children in some municipalities, particularly the most disadvantaged, do not enjoy the full range of necessary social services. Furthermore, while noting that the National Appeals Board can address situations in which such discrepancies arise, the Committee is concerned that this could in practice make the right to equality of resource allocation subject to the delays and uncertainties of an appeal process. The Committee is also concerned that insufficient resources have been allocated for the realization of the right to 4