The OPERA Framework It is therefore also necessary to identify the capacity gaps that often account for shortcomings in the implementation of laws and policies. Capacity, defined broadly, means having sufficient knowledge, organizational abilities, motivation, authority, and importantly resources, including human, technical and financial.79 Gaps in some of these areas will have been highlighted during the analysis in this step. However, it is important to explain further why more resources have not been made available or why organizational dysfunctions (within or between different government bodies, for example) have not been addressed. The following steps seek to do this. Specifically, the next step offers a more detailed assessment of the resources that have been made available to put the policies into effect. Step 3 – Resources: Assessing the use and generation of adequate resources Summary of Step Three Element Human Rights Principles Types of Assessment Techniques Calculate the percentage of the state’s budget allocated to social spending relevant to the specific right, comparing to relevant benchmarks. Core obligations Evaluate planned and actual resource expenditures Non-discrimination Progressive realization according to maximum available resources Identify which population groups are benefitting from spending; contrasting spending disparities with disparities in human rights outcomes. Compare allocations to previous budgets to see how spending has evolved over time, taking into account economic growth over the period. Track public expenditure (e.g. using PETS, QSDS, or social audits). Calculate the state budget as a percentage of the overall economy and compare to similar countries. Evaluate resource generation Analyze relevant policy processes Progressive realization according to maximum available resources Identify and assess the adequacy and fairness of the state’s main revenue sources (e.g. taxation, borrowing, international assistance). Non-discrimination Evaluate the state’s fiscal and/or monetary policies governing the raising of revenue (e.g. identify tax base as % of GDP and track its evolution over time, taking into account economic growth over the period). Participation, accountability, transparency, right to a remedy Collect feedback on public participation in the design, implementation and evaluation of fiscal and monetary policies (e.g. through interviews or other qualitative methods and quantitative data, if available). Analyze indicators related to transparency of economic policy process. 22