domestic and international governance spaces." (INESC website) INESC is well known for its human rights budget work. INESC's core strategy revolves around three interlocking elements: checking funds allocated to public policies towards the realization of human rights, determining the degree to which government programs and actions actually implement human rights and combat inequality, and looking into how public policies are financed or who finances taxes. INESC identified four strategy areas of budget analysis using the human rights lens; these are: (a) financing the state with social justice, (b) maximum of resources needed to promote rights taking into account constraints imposed by economic policy; (c) progressive fulfillment of human rights, analyzing the extent to which government programs and actions implement rights and reduce social inequalities, especially gender and race/ethnicity inequalities; and (d) alternative budget to propose how much the government should spend in determined areas and programs to implement human rights. INESC proposes the following "methodological guidelines to analyze government's programs and actions:" 1) Define the rights and inequality dimensions that will be analyzed, starting with an analysis of the conjuncture and political context, based on dialogue and networking with different political subjects, organizations, and social movements, 2) Choose certain policies, programs, and actions which express government initiatives to implement rights and also the inequality dimensions selected. 3) Verify the configuration and scope of rights, benefits, and services in public policies (programs and actions): (a) using indicators of situation/impact such as universality and access inequality according to gender and race/ethnicity (priority) and other dimensions (for example, territory and generation); (b) analyzing the configuration and nature of public policy or program (e.9. nature; program design including diagnosis, universalization of targets and indicators, addressing inequalities; scope benefits granted versus potential universe; contributive program, legal status, program execution from perspective of human rights or clientelistic; criterion for access and permanence; articulation with other policies; decentralization; management and social control); and (c) budget financing and expenditure (e.g. progressive or regressive budget source; who benefits from expenditure; size of expenditure). of INESC also looks into how public policies are financed, paying special attention to gender and race discrimination in taxation revenue generation. They determine who bears the tax burden, who ultimately finances the public budget, and the impact of the regressive nature of their tax system on women and the black population. Food and Agriculture Organization (FAa)'s Budget Work to Advance the Right to Adequate Foodp0a9) The Food and Agriculture Organization (FAO) recognizes the crucial role budgets play in realizing the right to adequate food. FAO proposes an iterative process of budget work to advance the right to adequate food, consisting of three phases and ten steps outlined below: 49