monitor and evaluate the activities of provincial and city offices regarding the implementation of this law in the Judiciary. It remains unclear whether information gathered by this institution, specifically related to cases of children not receiving support from the State (preferably disaggregated by age, ethnicity, nationality, race and gender), is utilized to calculate the budgetary needs of children. B. Allocate adequate budgetary resources for the implementation of children’s rights, and in particular, increase the budget allocated to social sectors and address disparities on the basis of indicators related to children’s rights. Every year when Iran’s budget bill is published, prominent experts have discussed budgetary deficiencies or cuts concerning children. There are no additional details demonstrating what programs or budget lines were initially proposed by relevant agencies, or at what point, by whom, or why these programs, or budget lines, were cut from the final national budget. In practice, the Iranian government has not adjusted its budgeting approach to prioritize the funding of children’s’ rights related programs and policies.6 Furthermore, details on the appropriation of existing State funds remains limited. Consequently, it is difficult to evaluate if existing programs have provided an adequate budget for implementing children’s rights, particularly in the social sectors (including provision of necessary support for the child and for those with care of the child) or if disparities, based on indicators for children’s rights, have been addressed. In 2009, the Iranian government established the "National Body on the Convention on the Rights of the Child”, within the Ministry of Justice. This body is tasked with establishing coordination between different public institutions in order to implement recommendations on children's rights.7 Yet, due to lack of publicly available information, the performance of this institution cannot be evaluated. Recommendation Status: This recommendation has NOT been implemented. 6 The head of the Iranian Social Welfare Association announced: "Worrying reduction of children's budget in 1399", Quds Newspaper: http://www.qudsonline.ir/news/692588/; Experts stated: "Children, forgotten in the law and budget of 2019 / The need for social protection of children", Iqna News Agency: https://iqna.ir/fa/news/3794908/ 7 The National Body on the Convention on the Rights of the Child: https://www.justice.ir/en 2

Select target paragraph3