A/HRC/8/WG.2/TF/2 page 10 on the technical missions and their methods. Some observers commented positively on the consultants’ proposals for the refinement of the criteria. Reference was also made to the importance of using the criteria to bring out policy coherence regarding commitments to both the human rights and economic objectives of the participating governments and institutions. C. The Paris Declaration on Aid Effectiveness 36. The Chairperson-Rapporteur, presented the report of the technical mission of the task force, undertaken from 13 and 14 September 2007, in Paris, to enter into a dialogue with the OECD. The mission met senior officials and also participated in a seminar on the right to development. The Chairperson-Rapporteur further highlighted the principal conclusions of the report and referred to the conclusions from the Workshop on Development Effectiveness in Practice: Applying the Paris Declaration to Advancing Gender Equality, Environmental Sustainability and Human Rights, held in Dublin, on 26-27 April 2007, and stated that 2008 presents itself as an opportunity for dialogue, especially with the forthcoming third High Level Forum on Aid Effectiveness, in Accra in September 2008. 37. In his presentation of the study, Roberto Bissio, consultant to the task force, argued that the Paris Declaration is not a global partnership in itself, but it can contribute to the MDGs indirectly when it deals with aid efficiency. The consultant commented on asymmetries and imbalances in this process, in favour of developed countries. The Paris Declaration principles are conducive to the right to development criteria; however, the corresponding indicators do not strictly relate to the principles. In this context, he commented on indicators on ownership, procurement, financial management, aid predictability and untied aid. In conclusion, he suggested that a mutual accountability mechanism be established at the international level in order to assess the performance of donor countries. 38. The representative of OECD acknowledged that the consultant raised valid points, including risks associated with a narrow focus on aid management and limitations of Paris Declaration indicators. The consultant’s study in certain areas presented a simplistic dichotomy between donor and developing countries which did not reflect all the nuances in the context of the Paris Declaration. Participation of developing countries and civil society organizations within the Paris Declaration process has been evolving and is well institutionalized. 39. The representative of the World Bank pointed out that the consultant’s study did not take note of the extensive work of the Human Rights Task Team of the OECD-DAC on human rights and aid effectiveness and stated that even though human rights are not referred to explicitly in the Paris Declaration, there are synergies between the Paris Declaration principles and human rights which highlight their mutually reinforcing potential. The representative also emphasized the importance of clarifying the value added of human rights in empirical and practical terms. 40. During the discussions observers referred to need for a cost-benefit analysis of the harmonization and alignment principles of the Paris Declaration, the implications for the poorest of a decision to withhold health-related aid due to lack of absorbing capacity in a recipient country, and the significance of the power imbalances for realizing the right to development.