Chapter 3 | Page 132 the State party to ‘regularly evaluate the impact of the measures taken, including against corruption, and the budget allocations made for the implementation of the Covenant’.155 Occasionally, the Committee has requested some States to ‘devote adequate attention to identifying its most urgent problems and concerns’156 about ESC rights priorities. States have also been requested to enhance capacity of public finance management,157 to ‘foster transparency and accountability’,158 and implement organisational reforms to achieve more efficient use of resources, including ‘mobilizing the individual, the neighbourhood, and voluntary and private resources to supplement the efforts of the public authorities’.159 3.5.2 Challenges of monitoring the State’s resource allocation and governance policies The use of available resources for ESC rights realisation is an important area for monitoring. Danilo Türk argues that indicators which incorporate government expenditure and revenue, balance of payments, development assistance and external debt can provide a useful tool for monitoring the State’s available resources and the achievement of progressive realisation.160 The requirement to take steps using ‘maximum available resources’ complicates the monitoring process in two ways: the difficulty in determining what resources are available to a State and the difficulty in determining 155 CESCR, Concluding observations: Serbia, E/C.12/SRB/CO/2 (23 May 2014), [10]. 156 CESCR, Concluding observations: Sudan, E/C.12/1/Add.48 (1 September 2000), [40]. 157 CESCR, Concluding observations: Armenia, E/C.12/ARM/CO/2-3 (23 May 2014), [9(a)]. 158 CESCR, Concluding observations: Cambodia, E/C.12/KHM/CO/1 (12 June 2009), [38]. 159 CESCR, Concluding Observations: Norway, E/C.12/1988/4 paras. 219-239 (1 January 1988), [221]. 160 Danilo Türk, The New International Economic Order and the Promotion of Human Rights: Realization of Economic, Social and Cultural Rights; Progress Report Prepared by Danilo Türk, U.N. Commission on Human Rights, Sub-Commission on Prevention of Discrimination and Protection of Minorities, 42nd sess, Agenda Item 7, UN Doc E/CN.4/Sub.2/1990/19.