enterprises with which they conduct commercial transactions." (Guiding Principles on Business
and Human Rights, 2011)
The duty to provide more effective access to remedies requires both the State and the private
sector to establish judicial, quasi-judicial and non-judicial grievance mechanisms and
appropriate remedies against human rights abuse. Non-judicial grievance mechanisms must
be: legitimate, accessible, predictable, equitable, transparent, rights-compatible, a source of
continuous learning, and based on engagement and dialogue. (Guiding Principles on Business
and Human Rights, 2011)
While the private sector must exercise its human rights responsibilities, this does not detract
from government fully exercising its obligations to mobilize the maximum available resources
and devote these to the realization of human rights, avoid retrogressive measures, satisfy the
minimum essential levels of human rights, and respect, protect and fulfill human rights.
Shared control over the country's available financiat resources
Public finance is traditionally maintained as a closed space, reserved for a select few of the
if any, opportunities for people's meaningful
participation. While fiscal policy decisions are made public, the processes and reasoning-for
these decisions are generally not. Because fiscal action is rarely linked to the human condiiion,
accountability for fiscal actions and decisions remains weak. There are few avenues for
redress, and the balance of power, or controt, over the country's resources remains skewed.
country's financial managers, with little,
HRBA to public finance seeks to broaden the space for public participation and, in so doing,
promote shared control over the country's available resources through accountabilit!,
transparency and the rule of law.
Participation
Participation is both a human right and a human rights principle. "The Right to participate in
Government is the right of citizens to freely, voluntarily, effectively and fully participate in
government, and in processes constituting the conduct of public affairs, without sanction
or
threat." (NEDA, 2011) The right may be exercised directly or indirectly, and/or individually or
collectively. "The UN Human Rights Committee has stressed that thb right to participatb in
government and in the processes constituting the conduct of public affairs lies at the core of
democratic government based on the consent of the people. The conduct of public affairs is a
broad concept that relates to the exercise of political power (legislative, executive and
administrative powers) and covers all aspects of public administration and the formulation and
implementation of policy at international, national, regional and local levels.' (NEDA, 2011)
As a human rights principle, participation "is the direct control, ownership and management by
the people of public decision-making. Participation is inclusive; it actively encourages people
to organize themselves and to genuinely, freely, actively participate in decision-making.
Participation requires etforts to reach out to those most affected by public decisions and the
inclusion of the less privileged, vulnerable and atfected poputation in decision-making.
Participation mandates the incorporation of people's views in all public decisions and action6.
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