Chapter 3 | Page 131 3.5 KEY ELEMENTS OF RESOURCE GOVERNANCE The concept of ‘maximum available resources’ for ESC rights must be seen from both qualitative and quantitative perspectives. A number of factors contribute to the quality of resources. These include increased emphasis on the right to participation, accountability, transparency and access to information in relation to the fiscal policy of the State. The design, implementation and evaluation of fiscal policies should involve a participatory process and should be subjected to public scrutiny.151 To this end, States are expected to put extra effort into the development of a better system for the transfer and redistribution of wealth through a progressive taxation system. 3.5.1 Qualitative aspects of resource governance and management A key aspect of resource mobilisation and allocation is the quality of governance that impacts the effectiveness and efficiency of these processes. Thus, resource mobilisation and allocation policies must pay special attention to curbing corruption in order to enhance the quality of the use of these resources.152 Resource misallocation, wastage and ineffective utilisation have been identified by the Committee in a number of Concluding Observations.153 States have been urged to be mindful of the obligation and to regularly assess whether ‘maximum available resources’ have been used to achieve the goals of progressive realisation, with particular reference to the Committee’s September 2007 Statement on the obligation to use ‘maximum available resources’.154 The Committee also expressed regret about insufficient information on the use of maximum available resources and recommended 151 Report of the Special Rapporteur on extreme poverty and human rights, Magdalena Sepúlveda Carmona, A/HRC/26/28, above n 103, [20-23]. 152 María Magdalena Sepúlveda, The Nature Of The Obligations Under The International Convenant On Economic, Social And Cultural Rights (Intersentia, Utrecht, 2003). 153 CESCR, Concluding observations: Panama, E/C.12/1/Add.64 (24 September 2001), [18]. 154 CESCR, Concluding observations: Armenia, E/C.12/ARM/CO/2-3 (23 May 2014).