| viii 7.3.4.1 Government budget allocation and resource management ............... 311 7.3.4.2 Budgeting process: With little public scrutiny..................................... 312 7.4 STRENGTHENING PUBLIC PARTICIPATION IN BUDGETING: AN ESC RIGHTS PERSPECTIVE ..................................................................................... 314 7.4.1 Budget analysis advocacy and participatory budgeting ........................... 317 7.4.2 Influencing policy agenda: Front-loading ESC rights through a participatory approach ......................................................................................................... 320 7.4.3 Efficiency and effectiveness of outcomes in resource allocation ............. 322 7.5 CONCLUSIONS ............................................................................................ 324 Chapter 8 8.1 INTRODUCTION ........................................................................................... 326 8.2 RELEVANCE OF RESOURCE GOVERNANCE FOR EFFECTIVE ESC RIGHTS REALISATION ...................................................................................... 327 8.2.1 ‘Maximum available resources’ and resource governance ...................... 328 8.2.2 Role of governance in resource mobilisation, allocation and utilisation ... 333 8.2.3 Resource governance and anti-corruption measures .............................. 336 8.3 TRANSPARENCY AND ACCOUNTABILITY IN RESOURCE ALLOCATION AND MANAGEMENT .......................................................................................... 340 8.3.1 A public finance management approach to resource governance ........... 340 8.3.2 Transparency in public sector resource management ............................. 342 8.3.3 Accountability in delivering budgetary outcomes..................................... 346 8.3.4 Performance measurement and monitoring of resource governance from an ESC rights perspective .................................................................................... 349 8.3.5 Case study: Augmenting transparency and accountability of public finance management in Maldives ................................................................................. 351 8.3.5.1 Budget management process: Institutional aspects .......................... 352 8.3.5.2 Budget management process: Information flow................................. 353 8.3.5.3 Efforts to address the shortfalls in budget transparency .................... 354 8.3.5.4 Potential action areas to reform fiscal management .......................... 356 8.4 ENHANCING RESOURCE GOVERNANCE FOR ESC RIGHTS: SOME POLICY IMPLICATIONS ..................................................................................... 357 8.4.1 Policy options and recommendations: Enhancing budgetary transparency and accountability............................................................................................ 358 8.5 CONCLUSIONS ............................................................................................ 360

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