（1） Although the ratio of children's budget to GDP has grown year by year to 2.21% in 2020, it is still far below the level of OECD countries (total children's expenditure as a percentage of GDP is close to 6%).22 Among various categories of children's budgets from 2017 to 2020, the budget ratio for "development" decreased yearly, with a 33.3% drop in 2020 compared to 2017, the most significant among all categories. （2） The NHRC found through a review of central cultural budget and discussions with authorities that the cultural budget for children is still low compared to OECD countries, and most local governments' budgets for children's development decrease each year, although such budget has grown by about two times from 2018-2021.23 33. Recommendation: The Government should ensure allocation of resources and budgetary support for the fulfillment of children's rights, and promote participatory budgeting for children. It should explore how to increase resources to promote children's rights to participation, expression, play and leisure, cultural activities, and career development, and to monitor and evaluate the implementation by governments at all levels. Dedicated Agency for Children 34. After the dissolution of the Children's Bureau of the MOI in July 2013 following government restructuring, work related to children's affairs was transferred to MOHW's Department of Protective Services, and Children and Youth Welfare Division and Family Support Division under the Social and Family Affairs Administration (SFAA). Subsequently, in response to the passage of the Implementation Act of CRC in 2014, the Child and Youth Rights Group of Executive Yuan was established to coordinate and promote child welfare and rights protection policies. However, the NHRC found that the budget for 22 23 Lu, C.H., Cheng, C.H., Hung, H.F., and Shih, C.Y. (2020). Study on the Promotion of the Implementation Act of the Convention on the Rights of the Child - Children's Budget. Research commissioned by Social and Family Affairs Administration (SFAA), MOHW. The Ministry of Culture stated in government agencies meetings that the budget for children's arts and cultural activities (excluding hardware facilities) was about NT$68 million in 2018, and about NT$130 million in 2021. 23