Chapter 3 | Page 136 rights perspective; and budget analysis and ESC rights’.175 Budget analysis takes various forms. Some analyses focus on the overall budgetary allocations for ESC rights in general, while others focus on specific rights. Some budget analysis methods focus on particular sectors of society, such as children, women or indigenous people. Budget analysis can be conducted for a given time period, for a given year or for a period indicating what is referred to as dynamic budget analysis.176 Another approach, proposed by Cingranelli and Richards, is a composite index of State ‘effort’ in fulfilling social and economic rights that takes into account the dimensions of willingness and ability.177 This approach compares the level of achievement in countries with similar resource constraints but does not clearly assess the level of achievement of ESC rights in any given State. Anderson and Foresti argue the importance of assessing not only the amount of resources available, but also the amount of resources needed for ESC rights realisation.178 Hence, costing exercises would have to be used to assess a government’s compliance with its obligation to realise the given ESC right.179 The importance of costing human rights is also highlighted by Steenbergen who asserts, that in order for budget allocation to be identified as an indicator of State efforts to allocate resources for human rights, it is necessary to identify the resource requirements for the realisation of these rights.180 It is also argued 175 Aoife Nolan, 'Putting ESR-Based Budget Analysis into Practice: Addressing the Conceptual Challenges' in Aoife Nolan, Rory O'Connell and Colin Harvey (eds), Human Rights and Public Finance: Budgets and the Promotion of Economic and Social Rights (Hart Publishing, Oxford, 2013) 42. 176 How budgetary decision-making impacts the ESC rights and the application of budget analysis tools to the process are covered in detail by Rory O'Connell et al, Applying an International Human Rights Framework to State Budget Allocations: Rights and Resources (Routledge, 2014). 177 David L Cingranelli and David L Richards, 'Measuring Government Effort to Respect Economic and Social Human Rights: A Peer Benchmark' in Shareen Hertel and Lanse Minkler (eds), Economic Rights: Conceptual, Measurement, and Policy Issues (Cambridge University Press, Cambridge, 2007). 178 Edward Anderson and Marta Foresti, 'Assessing Compliance: the Challenges for Economic and Social Rights' (2009) 1(3) Journal of Human Rights Practice 469-476, 472. 179 180 Ibid. Victor Steenbergen, A Guide to Costing Human Rights (equalinrights, The Hague, 2011), <http://www.equalinrights.org/uploads/tx_wizzresources/EIR_VS_2011_Costing_ Guide.pdf>, 11.