A/HRC/21/39 VIII. Implementation and monitoring 103. The successful implementation of the Guiding Principles depends on their translation into national strategies on poverty reduction and human rights and on the creation of effective domestic monitoring and enforcement mechanisms, including through national human rights institutions established in accordance with the principles relating to the status of national institutions for the promotion and protection of human rights (the Paris Principles). 104. States should adopt and implement a comprehensive national strategy and plan of action to eliminate poverty, framed in human rights terms. National plan of actions should integrate all administrative levels and identify and accord priority to the needs of those living in poverty. Plans must provide a framework for all public services and programmes to respect, protect and fulfil the human rights of persons living in poverty and set out indicators, benchmarks and timetables by which progress can be monitored. The strategy and plan should be devised and periodically reviewed through a transparent, inclusive, participatory and gender-sensitive process. The process by which the strategy and plan of action are devised, and their content, should pay particular attention to vulnerable or marginalized groups. States should define and publicize opportunities for participation and information about proposed policy measures should be disseminated widely and in an accessible manner. 105. States should entrust an independent national body with the task of monitoring the quantitative and qualitative aspects of poverty from a human rights perspective, and providing the disaggregated data sets necessary for effective implementation. Information must be collected and processed in accordance with internationally accepted norms so as to protect human rights and ensure confidentiality and respect for privacy. 106. Development partners, specialized agencies of the United Nations system and regional organizations are encouraged to support efforts by States to implement the Guiding Principles, including through South-South cooperation. Such support could include technical cooperation, financial assistance, institutional capacity development, knowledge sharing, exchange of experiences and transfer of technology. 107. The implementation of national plans of action must be rendered fully accountable to persons living in poverty and be monitored by a wide range of actors, such as national human rights institutions, courts, parliamentary committees and regional and international human rights mechanisms. Persons living in poverty should be able to participate in the design and implementation of such monitoring mechanisms. States should encourage bottom-up social accountability mechanisms such as citizen report cards, social audits and participatory budget systems. IX. Interpretation 108. The Guiding Principles shall not be interpreted as limiting, altering or otherwise prejudicing the rights recognized under international human rights law and related standards, or rights consistent with international law as recognized under any national law. 24

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