The report, submitted to the Human Rights Council pursuant to its resolution 28/19, follows up on a previous report of the United Nations High Commissioner for Human Rights entitled "Towards a better investment in the rights of the child" (A/HRC/28/33). In the present report, the High Commissioner provides examples of good practices followed by States in relation to the main aspects of investment in children, including child rights-based budgeting and spending, transparency, participation and accountability. He also provides good examples of how to make children visible in the budget, non-discrimination, and of how to reach the most vulnerable and deprived children, and child rights impact assessments.