The right to participation of people living in poverty 2013, para. 86a (iv)
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[In order to comply with their human rights obligations regarding the right to participation, the Special Rapporteur recommends States undertake the following actions:] Legal and institutional framework: Create meaningful opportunities for active public participation in budget formulation and monitoring, including by:
a. Prioritizing areas of national or local budgets that most affect people living in poverty.
b. Requiring the supreme audit institution to maintain mechanisms for public participation in auditing budgets.
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Non-negotiated soft law
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Special Rapporteur on extreme poverty and human rights