shared control over the country's available resources through accountability, transparency and the rule of law. HRBA and Public Budgets Public and local budgets are among the most important policy instruments to realize human rights and perhaps are the true measure of government's commitment to realizing human rights. Public budgets must comply with the '1987 Philippine Constitution, meet human rights standards of achievement, and fulfill legally binding obligations arising from human rights treaties the country ratified. The national budget (until FY 2016) is oriented towards achieving the key result areas of the President's Social Contract with the Filipino People. The contract mentions "human rights" only under "just and lasting peace and the rule of law," highlighting government's apparent perception that human rights are limited to civil and political rights. Nonetheless, recent innovations to the national budget are welcome in that they highlight the importance of the principles of participation, accountability, transparency, equality and attention to those most vulnerable including persons with disabilities, women, older persons, children and persons living with HlV. The Department of Budget and Management (DBM) encourages citizen participation in the budget process by providing mechanisms for concerned citizens organized as eivil society organizations (CSO) to monitor the effectiveness of PIAlPs, thus become partners of the Government in the formulation, monitoring, evaluation and improvement of the national budget. (DBM, NBC 539, 2012). While welcome, the initiative needs to go beyond consultation and provide for shared control over budget decisions and resources. At the same time it must avoid excluding individuals and organized groups who may not be officially registered or who government may not approve of. The Departments of Budget and Management, lnterior and Local Government (DILG), Social Welfare and Development (DSWD) and the National Anti-Poverty Commission (NAPC) introduced bottom-up planning and budgeting, "an approach to formulating the budget proposal of agencies, taking into consideration the development needs of poor cities/municipalities as identified in their respective local poverty reduction action plans that shall be formulated with strong participation of basic sectors and CSOs." (DBM et al, Joint Memo Circular 1, s. 2012) While the approach calls for social preparation and local participation, these partake of consultation rather than genuine and meaningful participation, The final decision on what projects to include in the budget rests with government. A project to be included must fall within a pre-specified list. The Philippine Commission on Women, the National Economic Development Authority (NEDA) and the DBM issued the Guidelines for the Preparation of Annual Gender and Development Plans and Budgets and Accomplishment Reports to lmplement the Magna Carta of Women. (PCW et al, Join Circular 2012-01) The Guidelines uphold the fundamental equality of women and men and reiterate the country's international obligations and commitments. The Guidelines are a welcome-and long-awaited-initiative as they serue to clarify exactly how to spend GAD funds and on what items funds should be expended.