E/C.12/KEN/CO/2-5 Maximum available resources 17. The Committee is concerned that corruption in the public sector is pervasive and that there is a large amount of illicit financial flows and tax avoidance, which impede the realization of economic, social and cultural rights. It is also concerned that cases of corruption, particularly those involving high-level officials, are not thoroughly investigated, which results in a very small number of convictions in comparison to the large number of cases brought before the Ethics and Anti-Corruption Commission. It is further concerned that the Commission is not able to carry out its mandate independently and effectively owing to lack of resources and interference by high-level officials (art. 2 (1)). 18. The Committee recommends that the State party take all the measures necessary to combat illicit financial flows and tax avoidance with a view to raising national revenues and increasing reliance on domestic resources. It also recommends that the State party increase the level of public funding, at both the national and county level, to ensure the progressive realization of economic, social and cultural rights, particularly the rights to housing, water and sanitation, social security, health and education, and that the State party make all efforts to improve its budget execution process with a view to spending all the allocated funding in a timely, effective and transparent manner. It further recommends that the State party strengthen its investigation of cases of corruption and the prosecution of those involved in corruption by enhancing the investigative capacity of the anti-corruption body and public prosecutors and ensuring the independent functioning of the Ethics and Anti-Corruption Commission. Non-discrimination 19. The Committee is concerned at the absence of comprehensive anti-discrimination legislation (art. 2). 20. The Committee recommends that the State party adopt a comprehensive antidiscrimination law that prohibits discrimination, direct or indirect, on all grounds expressed in article 2 of the Covenant and taking also into account the Committee’s general comment No. 20 (2009) on non-discrimination in economic, social and cultural rights and to take all the measures necessary to eliminate discrimination de jure and de facto. Lesbian, gay, bisexual, transgender and intersex persons 21. The Committee is concerned that sexual relations between consenting adults of the same sex are criminalized in the Penal Code and that lesbian, gay, bisexual, transgender and intersex persons are stigmatized and socially excluded, as well as discriminated in gaining access to social services, particularly health-care services (art. 2 (2)). 22. The Committee calls upon the State party to decriminalize sexual relations between consenting adults of the same sex. It also recommends that the State party take the steps necessary to put an end to the social stigmatization of homosexuality and ensure that no one is discriminated in accessing health care and other social services owing to their sexual orientation or gender identity. Equal rights of women and men 23. While noting with appreciation that gender equality is guaranteed through the Constitution and national laws, the Committee remains concerned at gender discriminatory provisions in the existing laws, particularly customary laws that allow polygamous marriages and deny women’s equal rights to inheritance and ownership of land (art. 3). 4