A/HRC/7/11 page 22 90. Recognizing the critical role of effective planning, the Committee on Economic, Social and Cultural Rights designated the preparation of a health “strategy and plan of action” a core obligation arising from the right to the highest attainable standard of health. The Committee also encouraged high-income States to provide international assistance “to enable developing countries to fulfil their core … obligations”, including the preparation of a health plan.39 According to the Declaration of Alma-Ata: “All governments should formulate national policies, strategies and plans of action to launch and sustain primary health care as part of a comprehensive national health system and in coordination with other sectors.”40 91. Health planning is complex and many of its elements are important from the perspective of the right to the highest attainable standard of health, including the following. 92. The entire planning process must be as participatory and transparent as possible. 93. It is very important that the health needs of disadvantaged individuals, communities and populations are given due attention. Also, effective measures must be taken to ensure their active and informed participation throughout the planning process. Both the process and plan must be sensitive to cultural difference. 94. Prior to the drafting of the plan, there must be a health situational analysis informed by suitably disaggregated data. The analysis should identify, for example, the characteristics of the population (e.g. birth, death and fertility rates), their health needs (e.g. incidence and prevalence by disease), and the public and private health-related services presently available (e.g. the capacity of different facilities). 95. The right to the highest attainable standard of health encompasses an obligation on the State to generate health research and development that addresses, for example, the health needs of disadvantaged individuals, communities and populations. Health research and development includes classical medical research into drugs, vaccines and diagnostics, as well as operational or implementation research into the social, economic, cultural, political and policy issues that determine access to medical care and the effectiveness of public health interventions. Implementation research, which has an important role to play with a view to dismantling societal obstacles to health interventions and technologies, should be taken into account when drafting the national health plan. 96. The plan must include certain features such as clear objectives and how they are to be achieved, time frames, indicators and benchmarks to measure achievement, effective coordination mechanisms, reporting procedures, a detailed budget that is attached to the plan, financing arrangements (national and international), evaluation arrangements, and one or more accountability devices. In order to complete the plan, there will have to be a process for prioritizing competing health needs. 39 General comment No. 14 (see note 25 above), paragraphs 43-45. 40 Paragraph VIII.