t€,r uar Etr fuvolwetdtitres. FOREWORD Eeri font ooo'orrr With the time to achieve the Millennium Development Goals quicldy running out, more attention has to be paid to the conelation between corruption and poverty, particularly at the local level, where its effec*s are most devastating. ln this manner, corruption can and has to be addressed as a m{or obstacle that prevents the poor and other disadvantaged groups ftom claiming their rights and securing their livelihoods. It is clear that, br our drive against comrption to be effective, it must be founded upon human rights principles. lndeed, human rights are not just violated by corruption - they are also its antidote. When human rights are safeguarded, @rruption has no room to manoeuvle; no air to breathe. This is why UNDP has employed the Human Righls.Based Approach (HRBA) to gukle and inform our anti+orruption initiatives. It is against this backdrop that the enclosed publication, "Human Rights-Based Approach to Public Finance in the Philippines", oomes into play. HRBA pushes us to utlilise the maximum of available resources for the futlillment of human rights. lt recognises citizens as claimholders, wfto must participate and inform the finance processes to ensure that public resources are used to fulfill their rights. HRBA recognises the state as they duty-bearer, urhose mandate is to manage and administrate funds for the maxirnum benefit of all citizens. especially the marginalised and disadvantaged. Gradually, the concept of Human Rlghts in Public Finance is beginning to take hold in has increased the degree of citizen participation in the budget process. alloring civil society to become a partner in the formulation, rnonitoring, and evaluation of the national budget. Several govemment 4enchs, including the Department of the lnterior and Local Govemment. as well as the National AnGPoverty Gommission. have intodumd the bottornup planning and budgeting approach, ensuring that civil society, are able to inform local plans that addresses their needs, particularly in regards to heallh, education, and water. the Philippines. Recent reforms in the Departnent of Budget and Management Fighting comrption to proteci human rights is not a process that can ever stop; even as gains are made, new challenges often arise and todafs suffisses can quickly fade array if focus is not maintained. UNDP will continue to use the HRBA lens to identifo links and leakages in public finance to nurture a cutfure of human rights, and devekrp a mrruptionintolerant mciety. 9*L Toshihiro Tanaka Country Director