all human riqhts based loq frames from the different Step 10. DBM reviews aqencies/departments, identifies prioritv human riqhts challenges and allocates funds to each departmenVagencv takinq care to satisfu the minimum essential levels of the rights not qiven prioritv, throuqh a budget call. Upon receipt of the different human rights based logical frameworks, DBM is urged to review these and identify pressing human rights challenges (such as hunger, joblessness, homelessness, etc.) that should receive priority allocation. lt is important to remember that human rights may be prioritized, not on the basis of intrinsic merit, but onty on practical grounds during the different stages of their progressive realization. ln allocating funds for each department/agency, DBM should take care to comply with the principle of non-retrogression, that is, to ensure that funds allocated for non-prioritized human rights are used to maintain at least the initial level of realization of these rights, and that these rights do not sutfer an absolute decline in their level of realization. 11. Prepare the budqet bv maior final outputs (MFOs). include human rights based performance indicators, and structure PAPs to establish a direct link of specific activities to the appropriate MFO. Claimholders, duty bearers and other actors should then draw up a budget itemized by major final outputs as required by OPIF. The budget should reflect human rights based performance indicators arrived at during Step 7 above and should establish a direct link between specific activities and the appropriate MFO. Step Step 12. Monitor and evaluate performance relating to the realization of human riqhts. Using the human rights based performance indicators identified in Steps 7 and 11 above, claimholders, duty bearers and other actors are urged to develop a human rights based monitoring and evaluation strategy, which they can then utilize to undertake monitoring and evaluation in the context of human rights. Tips to undertake human rights based monitoring and evaluation are found in the HRBA to Development Planning Toolkit of the National Economic and Development Authority, specifically the section entitled "Human Rights Based Approach to Monitoring and Evaluation," parts of which are reproduced below. When monitoring performance, claimholders, duty bearers and other actors should be on the alert for: a a Any form or taint of discrimination and inequality; Any inability to ensure the minimum essential levels of human rights in line with core human rights obligations; Any undue and arbitrary interference with human rights and any resulting human rights violation; availability, physical claimholder entitlements denial Any obstruction accessibility, economic accessibility, information accessibility, quality, safety and cultural acceptability of goods, services, institutions or resources that support the realization of human rights; Any weaknesses or constraints in the exercise of the state's regulatory and protection functions, which may not be compatible with the obligation to protect human rights; Any delays or inabilities in the provision of goods and services during disasters or calamities that may arise during implementation; and Any claimholder complaints or disputes arising from or during implementation and how these are being resolved. or 76 of to