HRBA and Public Budgets Applying the HRBA framework to public national and local budgets responds to the following queries: o What are human rights based public budgets? o Are the Philippine national budget innovations coherent with human rights? . How does one analyze and work on public budgets from the perspective of human rights? Human Rights Based Public Budgets Public national and local budgets are among the most important policy instruments to realize human rights and perhaps are the true measure of government's commitment to realizing human rights. The budget represents the extent to which the government mobilizes the maximum available financial resources and devotes these to progressively realize human rights for all, especially those most vulnerable. The 1987 Philippine Constitution sets forth the country's fundamental policy directing government to promote a just and dynamic social order to ensure prosperity and free people from poverty, and adopt policies that provide adequate social services, promote full employment, a rising standard of living, and an improved quality of life for all. Public budgets should therefore be aligned to achieve the policy directives set by the Constitution (see Annex 1, 1987 Constitutional Provisions Related to Public Finance) The Constitution guarantees full respect for human rights, and promotes equity and social justice in all phases of the country's life. This requires public budgets to invest in goods, services and facilities that ensure the fundamental dignity of every Filipino and to generate public revenues in the context of equity and socialjustice. The Constitution emphasizes that public office is a public trust, and requires all public officers and employees, including those involved in public budgeting, to be accountable to the people at all times, to serve them with utmost responsibility, integrity, loyalty and efficiency, to act with patriotism and justice and lead modest lives. Public budgets must meet human rights standards of achievement (see Annex 2, Standards of Achievement Releuant to Public Finance) and comply with legally binding obligations arising from human rights treaties the country ratified (see Annex 3, Treaty Obligations Related to Public Finance); these obligations include the obligation to mobilize and use the maximum of available resources to progressively realize human rights, core obligations, and the obligations to respect, protect and fulfill human rights. Recent budget memoranda and circulars highlight the importance of the principles of participation, accountability, transparency (DBM, NBC 539, 2012 and Joint Memorandum Circular 1, s. 2012), equality (Philippine Commission on Women et al, Joint Circular No. 201201), and attention to those most vulnerable, including persons with disabilities, women, older 40