Defending Dignity A Manual for National Human Rights Institutions on Monitoring Economic, Social and Cultural Rights Chapter 9: Evaluating resources KEY QUESTIONS • Why is it important to evaluate resources? • What types of policy areas are relevant for evaluating resources? • What are the human rights standards and norms relevant for evaluating resources? • What are the challenges and limitations of evaluating resources? INTRODUCTION Your analysis of the data on policy efforts will likely identify a number of gaps that hinder the translation of policies and programmes on paper into the efficient and equitable delivery of goods and services on the ground. Such gaps are often caused by inadequate or inefficient funding for these policies, plans and programmes. Accordingly, step three of the OPERA framework considers whether the State is dedicating the maximum of its available resources to the right (or rights) being monitored. This is a key element of the obligation to fulfil ESCR. The concept of “maximum available resources” recognizes that governments do not have endless resources. As a result, they must make difficult decisions about what they prioritize. However, it is necessary to determine whether the trade-offs that result in underfunding are actually caused by a genuine lack of resources, or from a failure to allocate, generate and spend resources in line with human rights norms. The chapters in Part III explain how budget and tax analysis techniques can be employed to determine whether relevant human rights norms have been upheld in the way that resources are allocated (Chapter 10), generated (Chapter 11) and spent (Chapter 12). This chapter begins with a general overview of the policy areas relevant for resource allocation, generation and expenditure. It also maps out how particular human rights norms relate to each area. 9.1. RESOURCES: THE ‘R’ OF OPERA The third step of the OPERA framework assesses the way that resources are devoted by the State to meet its human rights commitments. Its focus is on the budgetary and other fiscal efforts of the State to generate, allocate and spend the maximum available resources, in line with its human rights obligations. The step uses budget analysis techniques at a macro or “big picture” level. Identifying larger fiscal policy trends enables us to determine whether the maximum available resources are being mobilized and used to prioritize minimum core obligations, reduce inequalities and progressively realize the right or rights being monitored. This step also examines the budget cycle process from the perspective of the human rights principles of participation, non-discrimination, transparency and accountability. The step has three parts to it. It evaluates the: • Expenditure side of the budget (how funds are allocated) • Revenue side of the budget (how these funds are generated), as well as the broader economic policy context within which budget decisions are made • Execution of the budget (how funds are actually spent). 98