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. It 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.