A/HRC/24/38 10. Condemnation and total rejection of unconstitutional changes of government; 11. Strengthening political pluralism and recognising the role, rights and responsibilities of legally constituted political parties, including opposition political parties, which should be given a status under national law. Chapter 4 Democracy, Rule of Law and Human Rights Article 4 1. State Parties shall commit themselves to promote democracy, the principle of the rule of law and human rights. 2. State Parties shall recognize popular participation through universal suffrage as the inalienable right of the people. VI. The Dar Es Salaam Declaration on budget transparency, accountability and participation, 18 November 2011 (excerpts)6 The world we want. It is often the case that citizens, and particularly those most marginalized, are excluded from participating in public budget decisions. It is both essential and possible to transform this current paradigm, by adhering to the following core principles: • Public budgets must be transparent, meaning that all information related to the way in which public money is raised, allocated, spent and accounted should be made available to the general public in an accessible, timely and comprehensible way. • Budget processes must be inclusive, ensuring open and ample opportunities for all citizens to fulfill their right to know about, participate in, and influence all decisions with regard to the collection, allocation and management of public funds. • Budgets must be raised and spent efficiently, effectively, and equitably and must ensure that public resources achieve the greatest impact possible, in the elimination of poverty and the achievement of equity. • Budget data must be accurate, relying on publicly known estimates and ensuring that governments spend public monies on the priorities for which they were approved, thereby reducing the room for leakages, corruption and inefficiencies. • Budgets have to be comprehensive, encompassing all revenues and expenditures, regardless of their origin -- including international aid, para-statal funds and the management of internal and external debt. • Budgets have to be sustainable, ensuring that public finances serve common objectives over the long term, for current and future generations. • Budgets have to be regularly and consistently reported against by all levels of government. 6 http://www.aefgh.org/website/index.php?option=com_content&view=article&id=104:the-dar-essalaam-declaration-on-budget-transparency-accountability-and-participation&catid=1:latestnews&Itemid=2 31

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