Concluding Observation Committee on the Rights of the Child CRC/C/IRN/CO/3-4 para 18(c) Full recommendation: Define budgetary lines for children in disadvantaged or vulnerable situations who may require affirmative social measures and make sure that those budgetary lines are protected, even in situations of economic crisis or natural disaster or other emergencies. Assessment using Impact Iran’s human rights indicators1 Recent published budgets contain budget lines for disadvantaged or vulnerable children, but experts indicate this inclusion has many shortcomings.2 The following are current titles of budget lines provided for in the budget:3 - Clothing allowance for children under guardianship. - Daily allowance for children under guardianship. - Allowance for taking care of working children. - Providing a meal of warm food for children in kindergarten. - The cost of treatment and care of unknown children. - Premium for children under guardianship. Funds provided for in these budget lines are spent by various institutions, including the Welfare Organization or the Imam Khomeini Relief Committee. Despite the inclusion of these budget lines, the funds available for allocation and the covered individuals are limited and far from meeting the needs of all children. For example, the “allowance for taking care of working children” can only cover 100 thousand children, despite reports indicating that about 38 percent of children in Iran are working children (aged 15 to 18 years), according to the advisor of the Judiciary.4 1 CRC.6.2.S.2., CRC.8.2.S.1., CRC.9.1.S.2., CRC.19.2.S.2. CRC.6.2.P.3., CRC.19.2.P.3. CRC.19.2.O.1., CRC.19.2.O.2. 2 The head of the Iranian Social Welfare Association announced: "Worrying reduction of children's budget in 1399", Quds Newspaper: < >; Experts stated: "Children, forgotten in the law and budget of 2009 / The need for social protection of children", Iqna News Agency: < > 3 The details of the budget for the last 5 years have been examined in this regard. After the final approval, the country's budget is published in the form of a booklet "Budget Law" every year. For example, this report reviewed the proposed budget for new year (1400) and analyzed the share of budgets that allocated to women and family, which children is included. 4 According to Seyyed Ali Kazemi, head of the Office of Law Revision and Advisor to the Deputy Judiciary Law, according to statistics, 27% of Iran's 80 million population are children, and 38% of this population are working children (between 15 and 18 years old). Iqna News Agency: < > 1

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