Phase 1: Revenue analysis in the context of human rights 1. ldentify the source of public revenues available for state use. Step to determine what financial resources are Step 2. Compare the contribution of each source to total public revenues to determine where and how the state intends to raise funds. Step 3. Step 4. ln looking ldentify the two major sources of public revenues. at taxation revenues, determine who bears the tax burden. Step 5. ln looking at public borrowings, identify the source of the loan and analyze conditions attached to it in the context of human rights. Phase 2. Expenditure analysis in the context of human rights 1. Classify the budget according to right and function and compute the per capita Step allocation for each right. Step 2. Analyze the allocations per right by relating the allocations to the level of enjoyment or non-enjoyment of the right. Step 3. Determine and analyze state priorities highlighted in the budget. Step 4. Compare the budget with international standards and the budgets of other countries with comparable GDPs. Step 5. lsolate and identify violations of human rights through the use of human rights budget indicators. Mahat and Marks Process lndicators in Budgetary Anatysis(20Os) Mahal and Marks (2005) proposed a set of indicators, "heavily informed by the work of Daniels and Daniels et al," to measure the budgetary process; in particular, they focus on participation, transparency, effective remedies and accountability. Their list of guide questions is reproduced verbatim below: a. Sources of lndicators of Participation o o o o Are poor people and children able to directly influence budgetary exercises? Are there representatives of poor people and children (whether elected or from nongovernmental organizations) who are able to directly participate in and influence budgetary exercises? Are poor people/children, or their representatives, adequately schooled in budget exercises to have an informed discussion on the size and content of the budget? Are there efforts on the part of the government to educate participants about the goals of budgetary exercises and the content of the budget? 53