Acknowledgments The Commission on Human Rights of the Philippines greatly acknowledges and appreciates Maria Socorro l. Diokno and Clarence G. Pascual for accepting the authoring of this significant paper on Human Rights Based Approach (HRBA) to Public Finance in the Philippines. We wish also to thank Assistant Secretary Rosemarie G. Edillon, Director of the National Planning and Policy Staff of the National Economic and Development Authority, Mr. Isagani Serrano, Executive Director of the Philippine Rural Reconstruction Movement, and Prof. Leonor Magtolis-Brionqs, National Convenor of Social Watch Philippines, whose critique, insights and suggestions inspired much of the revisions to this paper. We are grateful to Dr. Emmanuel Buendia of the GOP-UNDP Programme: Fostering Democratic Governance, whose questions and comments challenged and motivated us to redefine the nexus of human rights and public finance, and without whose invaluable guidance and assistance the HRBA framework to public finance would not have come to fruition. Lastly, the Commission also recognizes Commissioner Jose Manuel S. Mamauag, Executive Director Jacqueline Mejia, Director Karen Dumpit and Ms. Judith Fortin, for their enthusiasm and unwavering interest sustained as the authors developed and wrote this paper. This publication was made possible with financial assistance from the GOP-UNDP Programme: Fostering Democratic Governance.