The CRC has also increased attention to domestic resource mobilisation, as evident in its General Comment No 19 (2016) on public budgeting for the realisation of children’s rights.42 In it, the CRC makes clear that ‘budgets’ includes ‘public revenue mobilisation, budget allocation and expenditures of States’.43 It also notes that ‘all the core human rights treaties contain provisions that are similar to article 4 of the Convention’; thus, General Comments related to public budgets that other treaty bodies address ‘should be seen as completing the present general comment’.44 The CRC makes clear in this General Comment that the ‘obligation to undertake “all appropriate measures” includes the duty to ensure that laws and policies are in place to support resource mobilisation’ and that ‘sufficient public resources are mobilised’ to fully implement approved legislation, policies, programmes and budgets. These obligations refer to all rights included in the CRC, which enshrines children’s civil and political, as well as economic, social and cultural rights. Special procedures with mandates related to economic, social and cultural rights regularly stress the importance of resources for human rights realisation. To cite one, the Special Rapporteur on health has lamented that insufficient resources have increased governments’ inability to finance efficient health systems.45 While more attention has been paid to the obligation to mobilise resources in the economic, social and cultural rights contexts, this does not diminish the obligation’s applicability to civil and political rights. Some human rights monitoring bodies have also articulated an obligation to mobilise resources for the realisation of civil and political rights. For example, the Special Rapporteur on extrajudicial, summary or arbitrary executions suggested Guatemala’s executions crisis ‘can be attributed in good part to the government’s failure to behave in a fiscally responsible manner’. According to the Rapporteur, that state’s low tax-collection rates do not afford an ‘honest and effective police force and system of justice… along with a system which respects core economic, social and cultural rights’.46 In the same vein, the Special Rapporteur on the independence of judges and lawyers has recommended ‘a minimum fixed percentage of gross domestic product (GDP) be allocated to the judiciary by the Constitution or by law’ and that ‘under important domestic economic constraints, the needs of the judiciary and the court system be accorded a high level of priority in the allocation of resources’.47 Similarly, on her country visit to Mexico, another mandate-holder on the independence of judges and lawyers noted a shortage of financial and human resources – alongside the absence of suitable police and prosecutor training – as some of the national justice system’s greatest challenges, noting also that juvenile justice system-related constitutional reform urgently required sufficient 42 CRC, General Comment No 19 on public budgeting for the realisation of children’s rights (Art 4) (2016) UN Doc CRC/C/GC/19 of 20 July 2016. 43 CRC, General Comment No 19, para 4. 44 CRC, General Comment No 19, para 9. 45 ‘Interim report of the Special Rapporteur on health, Anand Grover’ (main focus: health financing in the context of the right to health) (2012) UN Doc A/67/302, para 12. 46 ‘Report of the Special Rapporteur on extrajudicial, summary or arbitrary executions, Philip Alston’, (Mission to Guatemala), A/HRC/4/20/Add.2 (2007) para 64. 47 ‘Report of the Special Rapporteur on the Independence of Judges and Lawyers, Leandro Despouy’ UN Doc A/ HRC/11/41 (2009) paras 37–41 and 101. December 2017   The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies 31