A/HRC/25/27 High-Level Panel of Eminent Persons on the Post-2015 Development Agenda31 proposes universal goals and national targets, global accountability and assistance for countries to implement national plans. In articulating the post-2015 development agenda at the intergovernmental level, it will be important to ensure that the delivery and monitoring of public services using a human rights-based approach feature prominently in indicators and targets for measuring achievement, including global partnerships for development, in order to ensure reliable and consistent financing of development and in turn, the provision of public services. 44. The United Nations works at both the regional and global levels, focusing on thematic and country- and region-specific issues. The following bodies work extensively on public service provision issues: UNDP, the United Nations Office on Drugs and Crime (UNODC), the Division for Public Administration and Development Management, the United Nations Children’s Fund (UNICEF) and the United Nations Entity for Gender Equality and the Empowerment of Women (UN-Women). 45. The International Monetary Fund (IMF) provides policy advice and financing to members in economic difficulties and works with developing nations to help them achieve macroeconomic stability and reduce poverty. As the world economy struggles to restore growth and jobs after the recent economic and financial crisis, the IMF has increased its lending, using its cross-country experience to advise members on policy solutions, and has supported global policy coordination. This new role in the crisis has serious implications for countries that are pursuing reforms, especially austerity measures that may have an impact on the effective delivery of public services and the realization of human rights. 46. The World Bank provides financial and technical assistance, low-interest loans, interest-free credit, and grants to support investments in areas such as education, health, public administration, infrastructure, financial and private sector development, agriculture, and environmental and natural resource management. 47. World Bank and IMF lending can influence policy formulation regarding trade liberalization, investment, deregulation and privatization of services and industries. Conditions have sometimes required that borrower States reform the public sector or privatize public services. It is important that the human rights impacts of these reforms or conditions are assessed and potential damage prevented and remedied. 48. The World Trade Organization (WTO) provides a forum for negotiating agreements aimed at reducing obstacles to international trade and ensuring a level playing field for all. These activities include administering and monitoring the application of WTO rules on trade in goods, trade in services, and trade-related intellectual property rights. The substantive scope of the WTO General Agreement on Trade in Services is determined by article 1 of the Agreement, which precludes the application of the Agreement to “services supplied in the exercise of governmental authority” (para. 3 (b)), which are themselves defined in article 1, paragraph 3 (c) of the Agreement. It is important that any rules for trade in services and related agreements should be assessed for their human rights impacts. 31 12 United Nations (2013), “A new global partnership: eradicate poverty and transform economies through sustainable development”. Available from www.un.org/sg/management/pdf/HLP_P2015_Report.pdf.