A/HRC/31/28 will was a reason for ineffective human rights promotion and protection, strong institutions were essential to ensure that no individual, regardless of their power, would be able to subvert the system. 27. Mr. Taekyoon spoke about how to promote synergies between international financial institutions and the United Nations concerning policies on good governance and public administration. Synergies could be enhanced through a common memorandum to set the highest standards of public services and increase the sharing of information and best practices. He commented on questions relating to creating an international environment conducive to improving the public service and about concrete international mechanisms to assist countries with financial limitations. It was noted that development financing was critical in implementing the Sustainable Development Goals and other international developmental goals in the recipient countries. Three different levels of support were referred to in this context: (a) reform of the domestic tax system to grant access to hidden funds otherwise controlled by the informal sector, and enabling citizens to hold Governments accountable for how taxes were spent; (b) at the international level, through official development assistance and foreign direct investment; and (c) innovative solutions such as a solidarity tax. 28. Ms. González Guyer responded to a question on how the Human Rights Council could further promote good governance in the public service. She pointed out various avenues, for instance, the universal periodic review and follow-up to recommendations by the treaty bodies, through which the Council could exert influence. NHRIs also had an important role to play in this regard given their public, yet autonomous, institutional status. Hence they should be strengthened and cooperate closely with civil society to enhance their efficacy. NHRIs served as oversight mechanisms to ensure State compliance with human rights and could also prepare independent reports for various treaty bodies. Additionally, NHRIs and ombudspersons could contribute to standard-setting internationally, while simultaneously enforcing standards domestically. Regarding the role of private enterprises in governance, there was a need to pay particular attention to the increasing trend towards privatization of public services such as water, education and health. The State must serve as a guarantor and carry the ultimate responsibility for ensuring respect for all human rights. The potential of e-government and new technologies was highlighted with regard to the realization and monitoring of human rights, in particular in terms of access to information. However, it was stressed that e-government and access to information were not, by themselves, guarantors of a human rights approach. 29. Ms. Pavey outlined the most common challenges arising from the outsourcing of public services and highlighted the need for greater transparency in shaping public policy. Austerity and privatization redefined roles and the market economy brought in new values and policies that became part of official policy in many countries. There was thus a need to invest in cultural transformation rather than merely in legislative change. Responding to a question regarding access to and participation in public services by persons with disabilities, she noted that the core human rights principle of non-discrimination was essential for achieving good governance; public services should be made inclusive and accessible to persons with disabilities. The resistance of the dominant culture was cited as one of the main reasons for limited access and participation. In densely populated countries, lack of resources created further resistance to the sharing of services between persons with disabilities and those without disabilities. The importance of education, awareness-raising, training for public servants and sharing of best practices was highlighted in this context. 8