A/HRC/25/50/Add.1 91. On the basis of the findings set out in this report, the Independent Expert makes the recommendations below. A. Government of Greece 92. The Independent Expert recommends that the Government: (a) Implement its international financial obligations, including those under the adjustment programme, without resorting to further public spending cuts and other austerity measures that may undermine the realization of economic, social and cultural rights in the country; (b) Ensure that it preserves sufficient resources to enable it utilize its “maximum available resources” for the realization of all human rights and, in particular, to ensure the enjoyment of the minimum essential levels of economic and social rights in line with its international obligations; (c) Conduct an independent, transparent and participatory audit of its debt in order to determine its origins and to identify and to hold to account those found responsible for the debt; (d) Conduct human rights impact assessments to identify the potential negative impact of the adjustment programme and the necessary policies to address it; (e) Intensify its efforts to combat tax avoidance and evasion and, in particular, to improve collection of outstanding tax debts; (f) system; Urgently devote sufficient resources to close gaps in the social protection (g) Consider expanding existing programmes aimed at addressing unemployment, particular among youth, through training and proactive labour policies; (h) Increase the minimum wage (after taxes) as soon as possible to levels above the poverty threshold; (i) Consider expanding the means-tested guaranteed minimum income scheme to be piloted in two regions in 2014 at the national level to close gaps in the welfare safety net, in accordance with ILO Social Protection Floors Recommendation, 2012 (No. 202); (j) Urgently repeal or adjust any austerity measures that have had a regressive impact on income distribution; (k) Ensure affordable access to primary health care without discrimination, and address the drop-out of persons from medical insurance owing to long-term unemployment or other reasons; (l) Repeal as a matter of urgency Health Regulation No. GY/39A; (m) Reconsider the reform measures that have had a negative impact on the right to education, particularly for members of vulnerable groups; (n) Enhance support for homeless persons and increase efforts to prevent further homelessness; consider establishing a housing benefit for low-income households to fill the gap caused by the closure of the Workers’ Housing Organization, and continue protection of low-income homeowners and their families 23