A/HRC/30/49 and which functions are to be ascribed to its central and/or local government. But, while the State remains free to determine its internal structure and functions through its own law and practice,4 for the purposes of international responsibility the conduct of its institutions, administrative divisions performing public functions and exercising public powers is attributable to the State, even if those institutions are regarded, in domestic law, as autonomous and/or independent of the central executive government. 19. According to customary international law, it is recognized that “the conduct of any State organ shall be considered an act of that State under international law, whether the organ exercises legislative, executive, judicial or any other functions, whatever position it holds in the organization of the State, and whatever its character as an organ of the central government or of a territorial unit of the State”. 5 In its General Comment No. 16, the Committee on Economic, Social and Cultural Rights emphasized, “Violations of the rights contained in the Covenant can occur through the direct action of, failure to act or omission by States parties, or through their institutions or agencies at the national and local levels”.6 It should be noted that the conduct of certain institutions exercising public powers is attributed to the State even if those institutions are regarded in internal law as autonomous and independent of the executive Government.7 20. Illegal acts of any public authority, including local government, are attributable to the State even if they are ultra vires or contravene domestic laws and instructions. This flows directly from the principle contained in article 27 of the Vienna Convention on the Law of Treaties, according to which a State Party “may not invoke the provisions of its internal law as justification for its failure to perform a treaty”. 21. It is the central government which has the primary responsibility for the promotion and protection of human rights, while local government has a complementary role to play. Upon ratifying an international human rights treaty, a State may delegate implementation thereof to lower tiers of government, including local authorities. In this respect, the central government might need to take necessary measures at the local level, in particular, to establish procedures and controls in order to ensure that the State’s human rights obligations are implemented. Local authorities are obliged to comply, within their local competences, with their duties stemming from the international human rights obligations of the State. Local authorities are actually those who are to translate national human rights strategies and policies into practical application. Representatives of local authorities should therefore be involved in the drafting of such policies. In decentralized States, local government can play a more proactive and autonomous role as regards the protection and promotion of human rights. Institutionalized cooperation on human rights between the central and local governments can have a positive impact on the level of implementation of the international human rights obligations of the State. 22. To comply with their human rights responsibilities, local authorities should have necessary powers and financial resources. Adequate implementation of human rights, particularly economic, social and cultural rights, by local authorities require financial 4 5 6 7 6 Draft articles on Responsibility of States for internationally wrongful acts; adopted by the International Law Commission at its fifty-third session (2001), Official Records of the General Assembly, Fifty-sixth session, Supplement No. 10 (A/56/10), art. 4, para. 2. Ibid., sect. IV.E.1. General Comment No. 16 (2005), the equal right of men and women to the enjoyment of all economic, social and cultural rights (art. 3 of the International Covenant on Economic, Social and Cultural Rights), para. 42, available from http://www.refworld.org/docid/43f3067ae.html. Commentaries to the draft articles on Responsibility of States for internationally wrongful acts (see footnote 4 above, sect. IV.E.2), p. 82, available from http://www.eydner.org/dokumente/darsiwa_comm_e.pdf.