Chapter 3 | Page 110 elements of the State’s mobilisation of resources for ESC rights. Many aspects of financial planning and taxation regimes are relevant to the amount of financial resources accessible to a State. That public expenditure is essential for the realisation of ESC rights has been recognised by the ESCR Committee on several occasions, particularly in statements to the effect that ESC rights obligations ‘often require positive budgetary measures’.41 While a focus on the budget and financial resources can be justified on the basis that these are the main tools for government intervention in the direct provision of public services, they do not complete the ‘real’ resource envelope of a modern State. The dominant focus on resources potentially limits debate on State obligations to take steps to acquire financial resources, thus narrowing the scope for advocacy. Even though budget allocations constitute the core resource over which the State has control in terms of policy implementation, the nature of ESC rights makes it possible to look for nonfinancial resources. Non-financial resources for the purpose of ESC rights identified by ESC rights scholars comprise human resources, natural resources, technology, management capacity and cultural resources.42 These resources are argued to be relevant and capable of complementing government efforts to enhance social services related to ESC rights.43 They are in no way a substitute for financial resources: but they can play a crucial role in significantly enhancing the productivity and output of financial resources that are in place for realisation of these rights. Non-financial resources, however, may not always be easy to quantify or be effectively applied to diverse policy purposes. For example, information as a resource may be applicable to one set of services but not for another, or at 41 An evaluation of the Obligation to take steps to the "Maximum Available Resources" under an Optional Protocol to the Covenant, E/C.12/2007/1, above n 4, para 7. 42 For example see, Robertson, above n 1; Skogly, above n 6; United Nations Committee on the Rights of the Child, General Comment No 5: General measures of implementation of the Convention on the Rights of the Child (arts. 4, 42 and 44, para 6), 34th sess, UN Doc CRC/GC/2003/5 (27 November 2003). 43 For example see, Robertson, above n 1; Skogly, above n 6.