Defending Dignity A Manual for National Human Rights Institutions on Monitoring Economic, Social and Cultural Rights 2.4.7. Maximum available resources This is an important qualification of the obligation on States to take steps to realize ESCR. It recognizes that different States will have different capacities, depending on their level of economic development. Nevertheless, States frequently attribute their failure to fulfil ESCR to a lack of resources. It is therefore necessary to have some clear criteria to interrogate whether such a claim is justified. There are a number of criteria to take into account when analyzing the use of resources. • States must give “due priority” to ESCR in the way they allocate their resources. In other words, budget allocations should be directed to ESCR-related areas as a matter of priority. • Spending must be efficient. Wasting funds amounts to a failure to use the maximum available resources. • Spending must be effective. It must actually lead to an improvement in the enjoyment of ESCR. • Allocations for ESCR must be fully spent. States must identify reasons for under-spending and do everything they can to address these. • Similarly, funds allocated for ESCR-related programmes must not be diverted to other areas. • States also have an obligation to mobilize as many resources as possible domestically for ESCRrelated programmes; for example, through reviewing the taxation system, in line with human rights principles and standards. • Where domestic resources are scarce, States should do all they can to secure international assistance, including Official Development Assistance (ODA). This should be done in line with human rights principles and standards. • Resources available to States include assets beyond financial resources. For example, infrastructure, natural resources, people, skills and other assets can be important factors to analyse in relation to realizing ESCR. The obligation to dedicate maximum available resources is discussed further in Chapter 9. HELPFUL TIP To learn more about the obligation to dedicate maximum available resources, read the International Budget Partnership’s 2014 Handbook on Article 2(1). 2.5. WHEN DOES A STATE VIOLATE ECONOMIC AND SOCIAL RIGHTS? A human rights violation occurs when the State fails to act in accordance with a human rights obligation under national, regional or international law. A violation might be the result of something the State has done (an act of commission) or something it did not do but should have done (an act of omission). Acts of commission • The formal removal or suspension of legislation necessary for the continued enjoyment of an ESCR that is currently enjoyed. • The active denial of such rights to particular individuals or groups, whether through legislated or enforced discrimination. • The active support for measures adopted by third parties which are inconsistent with ESCR. 28