V. >> F ramework in Practice - Implementing and Monitoring Rights >> Using indicators for human rights easier to align the State’s budget with its human rights obligations. The use of indicators improves people’s access to information and makes their engagement and participation in the budget process more effective. Moreover, it helps in making explicit the human rights content of the budget, thereby furthering their implementation. In reality, national Fig. XV or regional government budgets are not necessarily prepared with an eye on the human rights obligations of the State. Therefore, the challenge is not only to make the budgeting process more sensitive to human rights concerns, but also to strengthen the human rights content of national budgets. Human rights indicators, programme and budget cycle I. Situation analysis using indicators for human rights II. Identifying issues and human rights gaps III. Costing rights, articulating strategy and setting targets IV. Budget formulation, consultation, resource mobilization and allocation Budget oversight: legislature and civil society BUDGET CYCLE Budget spending V. Programme implementation and monitoring progress VI. Evaluation, impact assessments and feedback 122 Human Rights Indicators Budget approval: administrative and legislative