Defending Dignity A Manual for National Human Rights Institutions on Monitoring Economic, Social and Cultural Rights Element Human rights norm Types of assessment techniques Identify legal and policy commitments Obligation to take steps Identify international commitments and national constitutional and legislative provisions that give effect to them. Identify specific laws and policies on the right and compare their provisions to international standards. Examine policy content and implementation AAAAQ criteria Analyse policy processes Participation, transparency, accountability, right to a remedy Identify the goods and services needed to give effect to the right. Measure the availability, accessibility, acceptability and quality of these goods and services (e.g. assessing quantitative and qualitative data, community score cards). Analyse relevant national laws and policies (e.g. on access to information, local participation, complaints mechanisms). Collect feedback on the extent to which these principles are applied in practice (e.g. through interviews or other qualitative methods and quantitative indicators, if available). 3.3.3. Step three: Resources Funding-related issues are a common reason for the poor implementation of laws and policies relating to ESCR. Accordingly, step three looks at resources at a “macro” level. It suggests ways to use budget analysis techniques to evaluate whether money is being generated, allocated and spent in line with the obligation to dedicate the maximum available resources. Key questions include: Do allocations prioritize the provision of essential services? Which groups have benefited most from spending? How has spending evolved over time? How has the State budget evolved over time? What are its main sources of revenue (e.g. taxes, aid, remittances)? Are policies governing the raising of revenue fair and efficient? Do revenue and spending policies indirectly discriminate against women or other population groups? What is preventing the State from raising additional revenue? Analyse resource allocation and expenditure • Why? To reveal whether expenditures (planned and actual) in relevant sectors are an equitable and effective use of available resources. • How? Use allocation ratios, judged against relevant references points, to show how much is being earmarked for key sectors. Various governance tools can uncover weaknesses, leakages or discrimination in the disbursement of funds. Analyse resource generation • Why? To assess whether revenue from different sources is being mobilized equitably and effectively. • How? Evaluate relevant fiscal, monetary and macro-economic policies against human rights principles. Analyse budget processes • Why? The principles of accountability, transparency and participation demand that the budget process be open and accessible to citizens. 36