A/HRC/4/94 page 6 adequate amount of carry over was therefore necessary to allow a proper start-up of activities. The Board considered that if the reasons for this carry-over need were not made clear, there could be adverse effects on further contributions. 16. With the Plan of Action and SMP, OHCHR was taking a holistic approach, aiming at long-term engagement and the exercise of the full mandate of the High Commissioner. The overall policy of the Office was therefore to encourage unearmarked contributions. More and more contributions were being made in this way. 17. The Board recalled that it had taken a deliberate decision to switch from the consideration of individual projects to a strategic vision at the programme level. However, the Board considered it important to have more detailed discussions at its future sessions on the functioning of the Voluntary Fund and the overall picture of the Office’s arrangements for voluntary contributions. The Programme Support and Management Services had agreed to provide more detailed information on the allocations of the Voluntary Fund to facilitate further discussions by the Board. VI. OHCHR STRATEGY ON POVERTY REDUCTION AND THE WORLD BANK 18. OHCHR is increasingly working on the issue of poverty with energy and leadership. That was one of the key challenges identified in the Plan of Action and strongly stressed in the High Commissioner’s address to the Human Rights Council. The theme of Human Rights Day 2006 was “Fighting poverty, a matter of obligation, not charity”. Progress had been made in changing the mindset and further tools would need to be developed to sustain the momentum. 19. The Board engaged with OHCHR colleagues in discussing the Office’s strategy on poverty reduction and engagement with the World Bank. Board members were pleased to see the leadership role played by the High Commissioner and expressed their encouragement to her in this important undertaking. It welcomed the Office’s initiative to define a clearer strategy and entry points for OHCHR in the field of poverty reduction. The Board also welcomed engagement by OHCHR with the World Bank, recognizing that at times tensions might arise when the Office needed to be critical in its engagement. 20. The Board further noted the “inreach” on these issues within OHCHR headquarters as part of a “mindset change”. It was comparatively easy for colleagues in the field to identify with social, economic and cultural rights issues and problems of poverty, as those were the issues facing their realities. In-house training and development of tools would be necessary in this regard. 21. Board members emphasized the indivisibility of civil and political rights and social, economic and cultural rights, in theory and practice. There were no necessary trade-offs between them. Beyond justiciability, this was very much a question of public policy, public action and public response. Progress indicators were important to ensure that States did take steps to act and that duty-bearers were held accountable.