Chapter 3 | Page 129 areas.141 It also noted the low quality of resource allocation for health services,142 declining percentage of budget allocation to health services143 and disparities in healthcare services between urban and rural communities.144 In recent years, direct recommendations to increase the amount of resources allocated for health services,145 and to the development of human resources for the health sector146 have become common. The requirement to allocate sufficient resources to address extreme inequality and persistence of poverty has also been identified.147 Priority setting in government expenditure has been identified as an issue in some cases. For example, disproportionate military spending was identified as a serious issue in the report on the Philippines, with the Committee remarking that ‘a greater proportion of the national budget is devoted to military spending than to housing, agriculture and health combined.’148 These issues of resource allocation warrant deeper analysis in relation to the obligation to use maximum available resources. 141 CESCR, Concluding observations: China (including Hong Kong and Macao), E/C.12/1/Add.107 (13 May 2005), [60]. 142 CESCR, Concluding observations: Zambia, E/C.12/1/Add.106 (23 June 2005), [29]. 143 CESCR, Concluding observations: Egypt, E/C.12/EGY/CO/2-4 (13 December 2013), [21]. 144 CESCR, Concluding observations: Uzbekistan, E/C.12/UZB/CO/1 (24 January 2006), [6061]. 145 For example, CESCR, Concluding observations: Madagascar, E/C.12/MDG/CO/2 (16 December 2009), [29(d)]; CESCR, Concluding observations: Colombia, E/C.12/COL/CO/5 (7 June 2010), [26]; CESCR, Concluding observations: Ethiopia, E/C.12/ETH/CO/1-3 (31 May 2012), [25]; CESCR, Concluding observations: Djibouti, E/C.12/DJI/CO/1-2 (30 December 2013), [30]. 146 CESCR, Concluding observations: China (including Hong Kong, and Macao), E/C.12/CHN/CO/2 (23 May 2014), [33(c)]. 147 148 CESCR, Concluding observations: Brazil, E/C.12/1/Add.87 (26 June 2003), [17][40]. CESCR, Concluding observations: Philippines, E/C.12/1995/18, paras 101-133 (07 June 1995), [121].