Concluding Observation Committee on the Rights of the Child CRC/C/IRN/CO/3-4 para 18(b) Full recommendation: Utilize a child-rights approach in the elaboration of the State budget, by implementing a tracking system for the allocation and the use of resources for children throughout the budget, and use this tracking system for impact assessments on how investments in any sector may serve the best interests of the child, ensuring that the different impact of such investment on girls and boys is measured. Assessment using Impact Iran human rights indicators1 A. Utilize a child-rights approach in the elaboration of the State budget, by implementing a tracking system for the allocation and the use of resources for children throughout the budget. The structure of the national budget in Iran illustrates a deficit regarding children and their rights because their rights are subsumed under the umbrella of the "family".2 Most of the programs defined in the budget are called “support programs”, with a focus on livelihoods that have been considered in the form of “families”.3 The Child and Adolescent Protection Law, approved in May 2020, provides opportunity for State institutions to analyse children’s needs, such as freedom from abuse, economic exploitation and neglect.4 Under Article 4 of that law, the Judiciary Office for the Protection of Children and Adolescents may prepare cases or periodic reports, conduct statistical and information studies, and monitor and evaluate the activities of provincial and city offices regarding the implementation of this law in the Judiciary. Though this institution may exercise its powers to broadly monitor children’s welfare, its mandate does not require analysis of the budget from a child-rights perspective, and thus may not effectively track the allocation and use of budgetary resources for children. 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 Details of the budgets for the last 5 years have been examined to this end. 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. https://rc.majlis.ir/fa/report/show/1636239 3 https://rc.majlis.ir/fa/report/show/1636239 4 Child and Adolescent Protection Law, 12 May 2020: https://shenasname.ir/laws/6788 1

Select target paragraph3