A/66/269 predictable and sustainable and that financial resources are made available and properly utilized in a timely manner to ensure the broadest possible enjoyment of the right to education. Adopting a legal framework for financing education offers an important tool for fostering accountability, as action affecting public investment in education can become the subject of domestic legal action. 30 42. Below, the Special Rapporteur mentions some core concerns that deserve further attention in the implementation of legal instruments for financing basic education. 1. Securing adequate financial resources for basic education 43. In order to overcome resource constraints on the Education for All agenda, the High-level Group on Education for All has advocated for ensuring that a minimum proportion of national budgets (15 to 20 per cent) or share of GDP (4 to 6 per cent) is dedicated to education. 31 As described above, mechanisms establishing that a proportion of overall public expenditure or the revenue from specific taxes is earmarked to education have already accomplished results in the expansion of funding for education in various countries. It is clear that an evaluation of the effectiveness of those mechanisms over time will depend on the overall functioning of fiscal and budgetary policy mechanisms in place in a given State. 2. Ensuring adequate utilization of resources for education 44. While allocating the maximum amount of domestic resources to education is crucial, it is of equally critical importance to ensure their effective and optimal utilization. 32 Beyond securing funds for education, legal instruments protecting the right to education can further guide State action for the utilization of resources assigned to education in accordance with human rights obligations. 45. Bearing in mind the obligation to ensure universal primary education and commitments to meet the Millennium Development Goals and the Education for All agenda, public funding for primary and basic education should be ensured as a matter of priority. 46. Evaluation of the effectiveness of financial management in the area of education requires attention to the core principles of equality and non-discrimination. In the allocation of funds to the various education levels and regions within a territory, prevailing socio-economic disparities and their implications for the education sector must be taken into consideration. In situations where schools are funded through subnational budgets, it is also necessary to ensure __________________ 30 31 32 11-44589 For example, the Constitutional Court of Indonesia passed a resolution in 2008 reminding the lawmaker to meet the constitutional obligation to provide at least 20 per cent of the national budget to education in the fiscal year 2009. The Government accordingly was obliged to increase the budget for education. The High-level Group on Education for All, since its Fifth Meeting, in 2005, has consistently been recommending such measures to Governments. At its Tenth Meeting, held in March 2011, the High-level Group called upon national Governments to allocate at least 6 per cent of gross national product (GNP) and/or 20 per cent of public expenditure to education and to ensure the cost-effective use of resources. Committee on the Rights of the Child, Day of General Discussion on “Resources for the rights of the child — responsibility of States”, 21 September 2007. 11