A/67/302 and ensure that health financing is correspondingly prioritized in national and subnational budgets. Budget prioritization requires States to set aside a significant portion of general government expenditures towards spending on health and prioritize health alongside other core funding commitments, such as spending on education, social security and defence. States have a positive obligation in this regard to facilitate the active and informed participation of affected individuals and communities in the formulation, implementation, monitoring and evaluation of health budgets. States should also ensure transparency in the formulation, implementation, monitoring and evaluation of budgets for health. In order to ensure accountability for the implementation of national and subnational health budgets and related laws and policies, States should also develop and implement mechanisms that allow or provide for independent auditing and oversight of those instruments. 8. The obligation to prioritize funding or health in State budgets is closely linked to the principle of progressive realization, which establishes a specific and continuing obligation for States to move as expeditiously and effectively as possible towards the full realization of the right to health of all persons, without discrimination and taking into account constraints due to the limits of available resources (General Comment No. 14, paras. 30 and 31, and General Comment No. 3, para. 9). In order to facilitate progressive realization of the right to health for all persons, States should make use of the maximum available funds and resources to realize the right to health, which requires successfully raising funds and ensuring that they are allocated to health through budget prioritization. States unwilling to utilize the maximum of their available resources towards realization of the right to health are in violation of their obligations under the right (General Comment No. 14, para. 47). 9. The obligation to ensure that adequate funds are available for health and to prioritize financing for health should be informed by the core obligations of the right to health (General Comment No. 14, paras. 43-45). Core obligations are non-derogable and represent the minimum essential levels which States are required to meet in order to be in compliance with the right to health. Core obligations include positive and negative entitlements and address distributional and equity concerns. Positive entitlements, such as the obligation to ensure access to basic shelter, housing and sanitation, and an adequate supply of safe and potable water, often require States to utilize significant funds and resources towards their realization. Core obligations that establish negative entitlements and address distributional concerns, such as the obligation to ensure equitable allocation of, and non-discriminatory access to, good quality health facilities, goods and services assume the existence of such facilities, goods and services, and thus also require significant financial outlays from States. States should therefore ensure that adequate funds are available for health and prioritize financing for health in order to meet at least these core obligations of the right to health. In this sense, core obligations establish a funding baseline below which States would be considered in violation of their obligations under the right to health. B. Pooling and allocation of health funds and resources 10. The obligation to ensure the equitable allocation of health facilities, goods and services for all persons without discrimination is a core obligation under the right to 12-46101 5