enterprises with which they conduct commercial transactions." (Guiding Principles on Business and Human Rights, 2011) The duty to provide more effective access to remedies requires both the State and the private sector to establish judicial, quasi-judicial and non-judicial grievance mechanisms and appropriate remedies against human rights abuse. Non-judicial grievance mechanisms must be: legitimate, accessible, predictable, equitable, transparent, rights-compatible, a source of continuous learning, and based on engagement and dialogue. (Guiding Principles on Business and Human Rights, 2011) While the private sector must exercise its human rights responsibilities, this does not detract from government fully exercising its obligations to mobilize the maximum available resources and devote these to the realization of human rights, avoid retrogressive measures, satisfy the minimum essential levels of human rights, and respect, protect and fulfill human rights. Shared control over the country's available financiat resources Public finance is traditionally maintained as a closed space, reserved for a select few of the if any, opportunities for people's meaningful participation. While fiscal policy decisions are made public, the processes and reasoning-for these decisions are generally not. Because fiscal action is rarely linked to the human condiiion, accountability for fiscal actions and decisions remains weak. There are few avenues for redress, and the balance of power, or controt, over the country's resources remains skewed. country's financial managers, with little, HRBA to public finance seeks to broaden the space for public participation and, in so doing, promote shared control over the country's available resources through accountabilit!, transparency and the rule of law. Participation Participation is both a human right and a human rights principle. "The Right to participate in Government is the right of citizens to freely, voluntarily, effectively and fully participate in government, and in processes constituting the conduct of public affairs, without sanction or threat." (NEDA, 2011) The right may be exercised directly or indirectly, and/or individually or collectively. "The UN Human Rights Committee has stressed that thb right to participatb in government and in the processes constituting the conduct of public affairs lies at the core of democratic government based on the consent of the people. The conduct of public affairs is a broad concept that relates to the exercise of political power (legislative, executive and administrative powers) and covers all aspects of public administration and the formulation and implementation of policy at international, national, regional and local levels.' (NEDA, 2011) As a human rights principle, participation "is the direct control, ownership and management by the people of public decision-making. Participation is inclusive; it actively encourages people to organize themselves and to genuinely, freely, actively participate in decision-making. Participation requires etforts to reach out to those most affected by public decisions and the inclusion of the less privileged, vulnerable and atfected poputation in decision-making. Participation mandates the incorporation of people's views in all public decisions and action6. 34

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