A/HRC/21/39 47. States must put in place procedures, including adequate and accessible complaints mechanisms, to prevent, identify and counteract corruption, in particular in social and other programmes that directly affect persons living in poverty. IV. Implementation requirements 48. States have an immediate obligation to take steps towards the full realization of economic, social and cultural rights, and human rights law demands that at least minimum essential levels of all rights should always be ensured. International human rights law does allow, if resource constraints dictate, for the progressive realization of some aspects of economic, social and cultural rights over a period of time and with well-defined indicators, although deliberate retrogressive measures may be taken only exceptionally and on a temporary basis. At all times, States need to demonstrate the specific measures taken to tackle poverty and prove that they have done so to the maximum of their available resources, including through international assistance and cooperation. 49. Ensuring that those living in poverty can enjoy at least minimum essential levels of all economic, social and cultural rights is not simply a matter of implementing current policies more fully. The eradication of poverty requires policies that specifically address the situation of those living in poverty through a comprehensive and coherent framework covering all domains of public policy and political action. A. States should adopt a comprehensive national strategy to reduce poverty and social exclusion 50. States should devise and adopt a poverty reduction strategy based on human rights that actively engages individuals and groups, especially those living in poverty, in its design and implementation. It should include time-bound benchmarks and a clear implementation scheme that takes into account the necessary budgetary implications. It should clearly designate the authorities and agencies responsible for implementation and establish appropriate remedies and grievance mechanisms in the event of non-compliance. B. States should ensure that public policies accord due priority to persons living in extreme poverty 51. When designing and implementing public policies and allocating resources, States should accord due priority to the human rights of the most disadvantaged groups, especially persons living in extreme poverty. 52. States should ensure that the design and implementation of public policies, including budgetary and fiscal measures, take into account disaggregated data and up-to-date information on poverty. 53. States should make certain that adequate resources are raised and used to ensure the realization of the human rights of persons living in poverty. Fiscal policies, including in relation to revenue collection, budget allocations and expenditure, must comply with human rights standards and principles, in particular equality and non-discrimination. 54. Given the disproportionate and devastating effect of economic and financial crises on groups most vulnerable to poverty, States must be particularly careful to ensure that crisis recovery measures, including cuts in public expenditure, do not deny or infringe those groups’ human rights. Measures must be comprehensive and non-discriminatory. They must ensure sustainable finance for social protection systems to mitigate inequalities and to 10