E/C.12/TJK/CO/2-3 promotion and protection of human rights, which means that it is only partially in compliance with the principles relating to the status of national institutions (the Paris Principles). The Committee recommends that the State party take all the necessary measures to ensure that the Human Rights Ombudsman is an independent institution with the necessary resources to fulfil its mandate in conformity with the Paris Principles, including through implementing the recommendations made by the Sub-Committee on Accreditation of the International Coordinating Committee. The Committee particularly recommends that the State party create all the necessary conditions for the Human Rights Ombudsman to contribute effectively to the enjoyment of economic, social and cultural rights by the people of Tajikistan and to protect victims of violations of these rights. Civil society 10. The Committee is concerned that the amendments to the Law on Public Associations of 2007, which provide for further inspection procedures for public associations, and new registration and authorization mechanisms for associations receiving foreign funding, may have an adverse impact on the activities of civil society organizations engaged in the promotion and protection of economic, social and cultural rights. The Committee recommends that the State party consider the comments and recommendations made by civil society and other stakeholders in the review of the draft amendments to the Law on Public Associations, and make every effort to ensure that amendments to the Law strengthen freedom of association and contribute to a more active role for civil society, and thus to the enjoyment of economic, social and cultural rights. Maximum available resources 11. The Committee is concerned that, despite the establishment of an interdepartmental working group on foreign debt, information on foreign debt and on official development funds that the State party receives from bilateral or multilateral partners is not available (art. 2, para. 1). The Committee recommends that the State party make information on the situation of foreign debt public, with a view to ensuring the accountability of the responsible authorities and officials and making possible the assessment of the budgetary situation which is necessary for the examination of the compliance by the State party with the Covenant’s requirement “to take steps, individually and through international assistance and cooperation … to the maximum of its [the State party’s] available resources, with a view to achieving progressively the full realization of the rights recognized in the present Covenant” (art. 2, para. 1). To the same end, the Committee recommends that the State party enhance the transparency of the receipt, management and spending of official development funds that the State party receives. Corruption 12. The Committee remains concerned that, despite numerous measures undertaken by the State party, corruption in the public sector is pervasive and systematic in the country, which is illustrated by the 152nd place occupied by the State party among 175 countries listed on the 2014 Corruption Perceptions Index by Transparency International. It is also concerned about the ineffectiveness of preventive measures and the limited scope of prosecuted cases of corruption, particularly concerning those persons at higher levels of the administration (art. 2, para. 1). 3