WHAT CONCEPTS ARE WE MEASURING? HOW CAN WE MEASURE THEM? Progressive realization according to maximum available resources: Whether expenditures (planned and actual) in relevant sectors are a Allocation ratios, judged against relevant reference points and over time, show reasonableness of amounts earmarked for key sectors and population groups. Various governance tools (e.g. social audits) review the disbursement of funds. use of available resources. Progressive realization according to maximum available resources: RESOURCES Analyze resource allocation and expenditure Identify the state’s main revenue sources (e.g. taxation, borrowing, international assistance). Evaluate relevant fiscal, monetary, and macro-economic policies against human rights principles. Analyze resource generation Participation, accountability and transparency: Whether the budget process is open and accessible to citizens and whether they have avenues for review of budget decisions or redress. Evaluate channels for participation in budgeting. Assess to what degree people have access to budgetary information. Evaluate administrative, judicial or other avenues for review of budget decisions and redress. Analyze policy processes WHAT CONCEPTS ARE WE MEASURING? HOW CAN WE MEASURE THEM? Indivisibility and interdependence: Socio-economic, political and cultural factors may inhibit people’s ability to enjoy their rights or seek redress if they are violated. Although sophisticated quantitative methods, such as econometrics, can be used, qualitative approaches, such as capacity gaps analysis, can help facilitate the participation of rights holders. Obligations to respect and protect: The capacity of the government (influenced by third parties and structural limitations) is also relevant to explain why its Again, these constraints can be uncovered through qualitative approaches or quantitative methods from various fields, e.g. political economy analysis. Understand state constraints By triangulating the findings from the first three steps, a picture should emerge from which to judge the Determine state compliance mobilized transparently, equitably sources. Identify other determinants Drawing on tools of budget and economic policy analysis, this step evaluates the state’s fiscal policies to uncover cases where underfunding is related to a failure to generate and distribute resources. This step provides a broader analysis of contextual factors impacting on rights holders’ ability to claim their rights and the state‘s capacity to meet its obligations, which is synthesized with the findings from the previous three steps to make a final assessment. successful. Obligation to fulfill: To make a conclusion about a government’s compliance with its obligation to fulfill economic, social and cultural rights. rights and the results of those ASSESSMENT