persons, children and persons living with HlV. (DBM, LBM 66, 2012) But the budget must apply these-and other-principles within the context of human rights. The budget must also abide by the human rights principles of non-retrogression, nondiscrimination, empowerment and the rule of law. Finally, the budget must ensure that it does not result in violations of human rights. Violations of human rights arising from the budget may include, among others: (see Annex 6, Wolations of Human Rights and Coresponding Human Rights Based Revenue and Expenditure lndicator$ o o o . o . o o Failure to mobilize maximum available resources to progressively realize human rights; Failure to use maximum available resources to fully realize human rights; Failure to meet core obligations; Adoption of retrogressive measures; Discrimination in revenue generation and expenditure allocation; Reduction or diversion of specific pubic expenditures when such reduction or diversion results in the non-enjoyment of human rights and is not accompanied by adequate measures to ensure minimum subsistence rights for everyone; (Maastricht Guidelines, 1997) lnsufficient expenditures or misallocation of public resources resulting in non-enjoyment of human rights; (UN CESCR, GC 14,2000, GC 15, 2OO2and GC 18,2005) and lnappropriate resource allocation resulting in discrimination. (UN CESCR, GC 14, 2000 and GC 15,2OAZ) lnnovations to the Philippine National Budget in the Contefi of Human Rights A public budget reflects the country's socio-economic policy priorities and political commitments by translating these into expenditures and revenues. lt represents, in financial terms, the activities government willtake in a particular year to reach its defined goals. The Philippine national budget (at least until FY 2016) is oriented towards achieving five key result areas of the President's Social Contract with the Filipino People. transparent, accountable and participatory governance; poverty reduction and empowerment of those living in poverty and vulnerable; rapid, inclusive and sustained economic growth; just and lasting peace and the rule of law; and integrity of the environment and climate change adaptation. (EO 43, s. 2011) a human rights standpoint, the budget's socio-economic priorities and political commitments should be geared towards progressively realizing human rights and should be aligned with full compliance with the legal obligations arising from human rights treaties ratified by the country. "Thus, state obligations provide the raison d'etre underlying economic and administrative decisions reflected in the national budget." (Diokno, 2000) Yet from 41