A/HRC/28/76 X. Recommendations 98. Member States should recall that the full respect of all human rights and other relevant branches of international law can ensure adequate protection in humanitarian action in post-conflict and post-disaster situations. Rights relating to the basic necessities of life (in particular relating to food, drinking water, shelter, clothing, adequate health services and sanitation), physical security and integrity (protection of the right to life and the right to be free of assault, rape, arbitrary detention and kidnapping, and threats to these rights), civil and political protection needs (rights to religious freedom and freedom of speech, personal documentation, political participation, access to courts, and freedom from discrimination ) and other economic, social and cultural protection needs (such as access to education, to receive restitution or compensation for lost property and to work ) should be protected and respected through the design and implementation of concrete initiatives and mechanisms at all levels. 99. Approaches that are participatory, gender-based, culturally sensitive, accountable, anti-discriminatory and comprehensive, and that adhere to the principles of universal design, accessibility and inclusiveness and “do no harm” must be included in all humanitarian aid plans and mechanisms during the design, rescue, relief and recovery phases. These programmatic and political issues allow for better application of international human rights law and international humanitarian law standards, and offer a comprehensive response to crises. Mechanisms for respect of human rights of the most vulnerable groups should be defined in preparedness for disasters. 100. States should also recognize the need of specific funding for emergency response, relief and reconstruction. The allocation of funds for that purpose should be a priority in the annual national budget. In addition, States should identify long-term development budgets – and not only with costs of recovery and reconstruction – to avoid the accumulation of damage. 101. Special attention should be paid to the protection of human rights of vulnerable persons, in particular women, children, older persons, displaced persons and persons with disabilities. The vulnerability of children, particularly girls, is a priority when planning prevention and humanitarian assistance. Attacks on places usually frequented by children, such as schools, hospitals, parks and their own homes, should be strongly condemned and avoided at all costs. The protection of such sites should be a priority for United Nations peacekeepers. 102. Since there are many cases of States occupying the territory of other States, it is important to highlight that, in the event of armed conflict, the occupying force is responsible for the respect of international humanitarian law and the protection of the human rights of the population of the occupied State. 103. Ensuring a human rights-based approach implies a high standard of accountability. States that do not effectively protect their population during and after a conflict or a disaster should therefore be held accountable. 22