CRC/C/NGA/CO/3-4 children’s rights in the State party. The Committee remains concerned, however, at the adequacy of the human and financial resources available to the Special Rapporteur and regrets that the State party’s report lacked information on the independence of and activities undertaken by the Special Rapporteur, especially in light of the decision of International Co-ordinating Committee of National Institutions for the Promotion and Protection of Human Rights on October 2007 to downgrade the NHRC to B status. 15. The Committee urges the State party to ensure that the NHRC complies with the Paris Principles and is provided with adequate financial and human resources, including by ensuring that the Special Rapporteur on Child Rights within the NHRC is accessible to children and adequately resourced, taking into account general comment No. 2 on the role of independent national human rights institutions in the promotion and protection of the rights of the child. Allocation of resources 16. The Committee welcomes information that budget allocations to health and education have increased and that funds saved from the State party’s debt relief programme will be invested in children’s programmes. Furthermore, it welcomes information from the State party that a specific budget line on maternal health and the new born child has been included in the 2010 Government budget. It also notes with appreciation the implementation of a comprehensive economic and anti-corruption reform programme, which includes prosecution of officials, and at the establishment of an interagency task team of anti-corruption agencies. The Committee nevertheless wishes to reiterate its earlier concern about insufficient budget allocations to children and that corruption remains endemic in the State party (CRC/C/15/Add.257, para. 21) and its adverse effects on the protection and promotion of children’s rights. The Committee notes with much concern information that due to the fact that the state and local governments are not required to provide budget or expenditure reports to the federal government, the latter is unable to monitor the expenditure of funds. 17. The Committee strongly recommends the State party to undertake a budget analysis of resources allocated to children, and to mandate and sufficiently resource a government body responsible for monitoring and evaluating the appropriate use and expenditure of such resources. In this regard, taking into account the Committee’s recommendations during its day of general discussion on Resources for the Rights of the Child – Responsibility of States, the State party is urged: (a) To take all necessary measures to effectively prevent and combat corruption, in particular by reinforcing enforcement of existing mechanisms under the State party’s anti-corruption reform programme and by investigating and prosecuting all suspected cases of corruption; (b) To utilize a child rights approach in the elaboration of the State 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 the State party to use this tracking system 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) To ensure that children are consulted in the process of budget allocation, as requested to the federal Government by the Children’s Parliament; (d) When possible, to follow the United Nations recommendation to start results-based budgeting to monitor and assess the effectiveness of resource allocation and, if necessary, seek international cooperation to this effect; 4