A/HRC/6/15 page 21 71. Provision must be made in the regular budgets of States for social and development policies and programmes targeted at indigenous peoples. A rights-based budget approach must be followed, whereby decisions at all stages of the budget process are taken in keeping with the principles of transparency, accountability, non-discrimination and participation. B. Recommendations to donors and international agencies 72. Those engaged in cooperation work should refrain from supporting programmes and projects which, either directly or indirectly, are or could be conducive to the violation of the rights of indigenous peoples in the countries receiving development aid. 73. Cooperation partners should work directly with indigenous communities and organizations. 74. Development cooperation partners should ensure that their activities help strengthen dialogue and cooperative relations between indigenous peoples and the Governments of the countries in which those peoples live, identifying priority areas and the necessary resources to ensure the effective exercise of the rights of indigenous peoples. 75. Development cooperation partners should give particular attention to strengthening the capacities of government and civil-society bodies to ensure the effective exercise of the rights of indigenous peoples, including by supporting the reforms necessary for the incorporation of these rights in legislation and in public policies. 76. At the same time, steps should be taken to strengthen the mechanisms for political participation and accountability which support efforts by indigenous peoples to identify their priorities and exercise their rights. C. Recommendation to the Office of the United Nations High Commissioner for Human Rights and the United Nations Development Programme 77. The principles underlying the human rights-based approach to indigenous development must be applied in such a way that they can be drawn on by those responsible for implementing public policy and cooperation, as well as by the indigenous peoples themselves, in the development, preparation, implementation and evaluation of policies, programmes and projects for the benefit of these peoples. The Special Rapporteur recommends that the Office of the High Commissioner and UNDP, as key players in the process of promoting a rights-based approach to development, conduct studies of good practices and prepare a manual on the use of this approach in development activities involving indigenous peoples. -----