HRBA to Public Finance The human rights based approach to public finance is a framework that promotes the mobilization and maximum use of the country's available resources to progressively realize human rights for all, especially those most vulnerable, under a regime of shared control over the country's financial resources. The framework draws on norms, standards and principles found in Philippine law and in international human rights instruments that form part of Philippine law;2 these include: o o o 2 The 1987 Philippine Gonstitution, which contains provisions relevant to public finance, including restrictions on the generation and allocation of the country's financial resources, the management of the public debt, and directions of fiscal policy (see Annex 1, 1987 Constitutional Provisions Related to Public Finance); The Universal Declaration of Human Rights (UDHR) and the Declaration on the Right to Development, which provide standards of achievement the Philippines is expected to accomplish (see Annex 2, Standards of Achievement Releuant to Public Finance); and The International Covenant on CiMl and Political Rights (ICCPR), the lnternational Covenant on Economic, Socia! and Cultural Rights (ICESCR), the Gonvention on the Rights of the Child (CRC), the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW, the Gonvention against Torture and Other Cruel, lnhuman or Degrading Treatment or Punishment (CAT), the lnternational Convention on the Elimination of All Forms of Racial Discrimination (CERD), the lnternational Convention on the Rights of AII Migrant Workers and Members of their Families (CMW), and the Gonvention on the Rights of Persons with Disabilities (CPD), which have all been ratified by the Philippines and which contain binding legal obligations on the country (see Annex 3, Treaty Obligations Related to Public Finance). lnternational instruments form part of Philippine law through two processes: transformation,which arises from Section 2't, Article Vll, 1987 Constitution and requires Senate ratification of all treaties or international agreements, and incorporation,which arises lrom Section 2, Article ll, 1987 Constitution, and mandates: "The Philippines ... adopts the generally accepted principles of international law as part of the law of the land..." 22