The present report sets out the obligations of States to invest adequately in the rights of children, in accordance with the Convention on the Rights of the Child. The Office of the High Commissioner for Human Rights commissioned this report in preparation for the March 2015 session of the Human Rights Council, which dedicated one day to the theme: investment in children.

The report considers the different stages of the budget process – preparation, allocation, spending and monitoring – and provides a framework for a human rights-based approach to budgeting. It includes examples of good practices and a number of recommendations to ensure that adequate resources are devoted to the realization of the rights of children in all countries, regardless of the income level of the State.

The 28^th session of the Human Rights Council resulted in a resolution: Rights of the child: towards better investment in the rights of the child.