A/HRC/27/59 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”.16 In paragraph 4 of its general comment No. 31 (2004) on the nature of general legal obligations imposed on States Parties to the Covenant, the Human Rights Committee made it clear that all public or governmental authorities, at whatever level — national, regional or local — are in a position to engage the responsibility of the State party. Similarly, in paragraph 42 of its general comment No. 16 (2005) on the equal right of men and women to the enjoyment of all economic, social and cultural rights, the Committee on Economic, Social and Cultural Rights emphasized that 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. 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.17 25. Illegal acts of any public authority, including local government, are attributable to the State even if they are ultra vires or contravene the domestic laws and instructions.18 That 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. 26. It is the central government which has the primary responsibility for the implementation of international human rights obligations of the State, while local government has a complementary role to play. Upon ratifying an international human rights treaty, the State may delegate implementation thereof to lower tiers of government, including local authorities. In that respect, the central government might need to take 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. Representatives of local authorities should be involved in the drafting of national human rights strategies and policies. Local authorities are actually those who are to translate such policies into practical application. In decentralized States, local government can play a more proactive and autonomous role in the promotion and protection of human rights. Institutionalized cooperation on human rights between the central and local governments could have a positive impact on the level of implementation of the international human rights obligations of the State. 27. 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 resources which are not available everywhere; that should be taken into consideration both at the national and international level. It should be particularly emphasized that whatever 16 17 18 Covenant on Civil and Political Rights, according to which the provisions of the Covenant “shall extend to all parts of federal States without any limitations or exceptions”. General Assembly resolution 56/83, entitled “Responsibility of States for internationally wrongful acts”, annex. Commentaries to the 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), chap. IV.E.2, p. 82. Article 7 of the annex to General Assembly resolution 56/83 (see note 16 above). 7