insufficient financial funds, but also inadequate attitude towards all citizens, especially children. Precisely out of the understanding of various economic contexts of the countries signatories of the Convention on the Rights of the Child, the Committee of the United Nations on the Rights of the Child in its General comment no. 2 provided the following interpretation:. “Specialist independent human rights institutions for children, ombudspersons or commissioners for children’s rights have been established in a growing number of States parties. Where resources are limited, consideration must be given to ensuring that the available resources are used most effectively for the promotion and protection of everyone’s human rights, including children’s, and in this context development of a broad-based NHRI that includes a specific focus on children is likely to constitute the best approach. A broadbased NHRI should include within its structure either an identifiable commissioner specifically responsible for children’s rights, or a specific section or division responsible for children’s rights.” In the report of Global Alliance of National Human Rights Institutions (GANHRI) and UNICEF “Children’s Rights in National Human Rights Institutions”8, the Protector of Citizens is indicated as an example of good practice according to various criteria9. One of the accomplishments according to which the Protector of Citizens is internationally recognized because of the manner of provision of participation of children is also the work of the Youth Advisory Panel of the Protector of Citizens, which consists of the children of 12 to 18 years of age. The Protector of Citizens is the first state body in the Republic of Serbia which included children in its operation. Due to insufficient financial funds because of the implementation of economic measures, the services for children are not developed and some of them are abolished. For instance, one of the first savings measures in the city of Belgrade was termination of funding of the Daycare center for children from the street and a significant number of local self-government units did not implement the service of personal attendants for children and other forms of support to education of children, due to lack of financial funds. The lack of financial funds and economic limitations are the reason for decreasing number of employees at services and institutions of home type who deal with children (for instance, professional employees at centers for social work, professional associates at schools, health care employees for children, educators and care takers at homes for children). More than six years ago, the Protector of Citizens submitted to the National Assembly the Proposal of the Law on Amendments to the Law on Financial Assistance to Families with Children, with the aim of expanding and introduction of new rights for parents who immediately take care of their gravely ill children and children with developmental delays and disabilities who need constant parent care. This initiative was repeated by the Protector of Citizens on many occasions, the last time providing proposals for the improvement of the working version of the Draft of the Law on Amendments of the Law on Social Protection. This proposal was not adopted precisely due to financial reasons. „Children’s Rights in National Human Rights Institutions: A Mapping Exercise“, GANHRI, UNICEF, 2018, available at: https://nhri.ohchr.org/EN/News/Documents/GANHRI%20UNICEF%20%20Children%E2%80%99s%20Rights%20in%20National%20Human%20Rights%20Institutions.pdf. 9 „Children’s Rights in National Human Rights Institutions: A Mapping Exercise“, GANHRI, UNICEF, 2018, pp. 23, 24, 32, 35, 41. 8 -8-