The present report of the United Nations High Commissioner for Human Rights has been prepared in close collaboration with relevant stakeholders, including States, the United Nations Children’s Fund (UNICEF), other relevant United Nations bodies and agencies, regional organizations and human rights bodies, civil society, non-governmental organizations, national human rights institutions and children themselves, submitted to the Human Rights Council and presented to the Council at its twenty-eighth session. The 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. Considering the different stages of the budget process, it 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.