. . b. a reasonably long time frame to enaf; € effective partici pation? Are allocation options of specific import for children and the poor included in the list of options for public spending? Are budgetary exercises conducted over Sources of lndicators of Transparency . o . . o c. Are the various expenditure and financing options clearly stated, along with their rationale and are reasons underlying preference for the option actually chosen clearly stated, including any dissenting arguments? Are the content of such debates publicly accessible? Are the detailed budgets readily accessible to the general public or to their representatives, especially the poor and representatives of children? ls budgetary and expenditure information readily accessible to those who are most likely to be affected by it? [e.9., information about expenditures in a specific area to people, especially the representatives of poor children, Iiving in that areal Are governmental expenditures audited regularly and are the results of audits easily accessible to the general public or their representatives, especially those who are poor and the representatives of children? ls there effective legal backing to make public information associated with budgets and expenditures of governments at various levels? (e.9., Freedom of lnformation Act) Sources of lndicators of Effective Remedies and Accountability o o . o Are there mechanisms that can allow for changing budget allocations and budget size were new information relevant to this point to become available? Are there mechanisms that allow interested parties to provide inputs to budgetary discussions and be acknowledged? Are court and administrative tribunal systems effective in that cases relating to issues of participation, transparency and accountability (e.9., official corruption) are settled speedily? Are there mechanisms (free press, legal requirements, or organizations) that publicize wrong-doing or inadequate performance? German lnstitute for Human Rights (GlQ's Selected Resources on Public Budgeting and Human Rights (2011) The German lnstitute for Human Rights recently published a list of publications and websites on public budgeting and human rights; these include: o o r 54 GTZIDIMR (2010), Human Rights Budgeting Association of World Council of Churches related Development Organizations Europe (APRODEV) (2007), Budgeting Human Rights FES (2008), Social and Human Rights Budgeting Budgeting and Human Rights - Budget Monitoring, Participatory