Promote Children's Rights and Independent Monitoring Mechanism 29. The NHRC is pleased that the Government has formed the the Advisory Committee on the Drafting of the National Human Rights Action Plan to develop the National Human Rights Action Plan. The Commission will continue to track the status of implementation. 30. The NHRC notes that members of the international review committees attach great importance to an independent national human rights institution and expect it to have an independent mandate to oversee the implementation of human rights (§26 of the Second Report and §15 of the Concluding Observations on the Initial Report). The NHRC was established in August 2020 with diverse representation and a continuing interest in promoting the implementation of the CRC in Taiwan. 31. Recommendations: （1） In the draft National Human Rights Action Plan, the section on equality and non-discrimination for children should emphasize on issues faced by children with disabilities. This includes consultation with children with disabilities and related personnel, and the development of educational materials designed with reasonable accommodations for use by teachers and other sectors in education and training, in order to gradually raise public awareness of children with disabilities, and to systematically collect the opinions of these children. （2） Regarding the independent children's rights monitoring mechanism, it is recommended that the Government should make reference to the Act to Implement CRPD and amend the Implementation Act of the CRC as soon as possible to specify the substance of the monitoring mechanism. Budget for Children 32. The allocation of public resources to the national budget for children is inadequate, and the budget for "development of children" is not given priority (§§21-22 of the Second Report, and Attachments 1-2; §18 of the Concluding Observations on the Initial Report). 22