Chapter 3 | Page 135 The OPERA Framework (Outcome–Policy Effort–Resources–Assessment) of the Centre for Economic and Social Rights addresses some key aspects of maximum available resources, particularly in its process of evaluating planned and actual resource expenditures, and evaluation of resource-generation processes.170 The OPERA framework is highly adaptable to different contexts, and includes a four-step process for assessing ESC rights realisation through triangulation of outcomes, policies and resources. The first step involves identifying relevant development outcomes. The next step is to assess whether the State is taking action to address ESC rights commitments and the third step analyses the State budget from the perspective of ‘maximum available resources’. The results are combined in the final step.171 Overall, this approach provides a robust methodology for addressing State policies in relation to ESC rights realisation. Balakrishnan and Elson propose a compliance audit of States in relation to the allocation of maximum resources for ESC rights. Such an audit, they argue, should consider aspects of the State’s conduct as well as the constraints it faces, including those arising out of international trade and arrangements with international institutions.172 They argue that such responsibility is more likely to be shared with other actors in the case of small and poor countries.173 Compliance indicators compliance should be set to reflect the reality in the State, including the level of poverty and the institutional arrangements for entitlements.174 The human rights budgeting process is another key monitoring tool relevant to ‘maximum available resources’. Human rights budget work goes by different names: human rights budgeting; budgeting or budget work from a human 170 Center for Economic and Social Rights, The OPERA Framework: Assessing compliance with the obligation to fulfill economic, social and cultural rights (Center for Economic and Social Rights, 2012), <http://www.cesr.org/downloads/the.opera.framework.pdf>. 171 Ibid. 172 Radhika Balakrishnan and Diane Elson, 'Auditing Economic Policy in the Light of Obligations on Economic and Social Rights' (2008) 5 Essex Human Rights Review 1-19. 173 Ibid., 10. 174 Ibid., 12.