Plan of Action • Where a State has not been able to provide the full range of educational entitlements, it must develop and implement a detailed Plan of Action for the progressive implementation of these entitlements. • States should prioritise the introduction of compulsory and free primary education for all. The Plan of Action should, however, also include a commitment to the progressive realisation of free and compulsory secondary education. (v) the nature and scope of the obligation of the State to use the maximum of its available resources. • Each State must take steps, to the maximum of its available resources, with a view to achieving progressively the full realisation of the rights to education. • States are not obliged to allocate all of their resources to education. • Regardless of the level of economic development, including in times of extreme resource constraints, States still have an obligation to protect the right to education. • Where available resources are insufficient to fulfil the State’s obligations, the State must seek international cooperation and assistance. (vi) The nature and scope of the obligation to ensure non-discrimination and equality of opportunity in access to education, including access to education for non-nationals, refugees, internally displaced persons, people living with disabilities and other minorities. • International law requires States to provide education in an inclusive and nondiscriminatory manner and to give legal effect to and enforce the right to be free from discrimination. • Guarantees of non-discrimination and equality mandate both formal and substantive equality. • Affirmative action may be necessary in order to diminish or eliminate conditions which cause or help to perpetuate prohibited discrimination. • States are required to provide appropriate education to internally displaced children and child refugees. • States are required to meet the needs of children with disabilities. 31