Defending Dignity A Manual for National Human Rights Institutions on Monitoring Economic, Social and Cultural Rights 9.3. RELEVANT HUMAN RIGHTS STANDARDS AND PRINCIPLES The way that a government allocates, generates and spends its money has implications in terms of its human rights obligations. Resources are needed to ensure the availability and accessibility of services, as well as to address equality and non-discrimination. The principles of transparency, accountability and participation should guide the process of deciding how resources are allocated, generated and spent. As summarized in the following table, human rights norms are relevant to all stages of the budget process. These norms are discussed in further detail in the following chapters. Minimum core obligations Allocation Generation Spending Allocations should prioritize the achievement of basic levels of rights for all. Fiscal policy should mobilize sufficient revenue for the Government to invest in realizing basic levels of rights for all. Financial management systems should ensure the Government is able to efficiently manage the flow of funds. Red flag: Government revenue only makes up a comparatively small percentage of GDP. Red flag: Wasteful or extravagant spending diverts resources away from spending on basic rights. Resources should be generated in a way that is “progressive” so as not to disproportionately burden the poor or other marginalized or disadvantaged groups. A diversion of funds or redirection of expenditures must not disproportionately impact particular disadvantaged groups. Red flag: Allocating a significant portion of the education budget to secondary or tertiary education, when a significant proportion of the population has not completed primary school. Nondiscrimination Allocations should prioritize closing the gaps in human rights enjoyment between different groups. Red flag: If budget allocations for the particular needs of women are clearly inadequate. Progressive realization Process principles 100 Red flag: Taxing poor people more than rich people (as a percentage of their total income). Allocations should increase as available resources become greater and not unjustifiably backslide. The Government should be able to generate additional resources as the country’s economy grows. Red flag: Allocating the same amount to the education sector, when the overall budget is growing. Red flag: The Government’s budget shrinks as a proportion of overall GDP. The process of deciding on resource allocation should reflect the principles of participation, access to information, transparency and accountability. The process of deciding on resource generation should reflect the principles of participation, access to information, transparency and accountability. Red flag: A budget that is prepared in secret, with no information given to the public. Red flag: A budget that is prepared in secret, with no information given to the public. Red flag: Cuts to assistance programs for particular disadvantaged groups without an adequate justification. The effectiveness of the Government’s financial management systems should improve over time. Red flag: The proportion of allocations that remain unspent increases over time. The process of deciding on resource expenditure should reflect the principles of participation, access to information, transparency and accountability. Red flag: Corruption affects the way resources are spent.