A/HRC/24/44 certain number of inhabitants, ignoring the affordability challenges faced by poorer people will mean these people will eventually be disconnected from services. Those numbers can rise significantly in times of crisis; in such cases the system becomes unsustainable and underfunded, unless tariffs increase for those who stay connected (which in turn might lead to more disconnections). On the other hand, the inclusion of those previously excluded from water and sanitation networks, such as slum dwellers, will bring more revenues to the system and promote a more sustainable use of water resources, as everybody will contribute to paying for the system. In many instances, paying regular tariffs will be significantly more affordable to people than paying for informal services at often exorbitant prices. Finally, from an environmental perspective, extending networked provision also contributes to sustainability as unauthorized abstraction from groundwater sources will be significantly reduced. G. Lack of monitoring, regulation and accountability 53. Monitoring and data collection are essential in giving States a basis for planning and budgeting, and ensuring informed decisions. In a large number of States, information systems for financial planning and reporting are still inadequate. 61 Monitoring the sustainability of interventions is generally insufficient, including in the framework of the Millennium Development Goals. This creates a major gap in the ability of States to understand what policies, infrastructure and service delivery practices are able to last and be effective in the long term, as well as the negative consequences of certain (in)action. 54. For service provision to be sustainable, States must utilize effective monitoring and data collection practices. Monitoring the effects of decisions made and steps taken enables accountability and allows States to assess which decisions and processes produced quality impactful outcomes, which is useful for informing future decisions that are sustainable. 55. A related issue is that of independent regulation and accountability mechanisms: lack of regulation undermines sustainable investment in the water and sanitation sectors. Where States fail to establish regulatory and accountability mechanisms when the economy is going well, they open the door to corruption and to risks that the realization of the rights to water and sanitation might be jeopardized, and such abuses might go unnoticed by authorities. Accountability is essential for closing the loop and bringing unsustainable practices to the public eye and exerting pressure on authorities. However, accountability cannot be ensured if national human rights institutions have no mandate or capacity to deal with economic, social and cultural rights, or if such rights are not considered justiciable. 56. In times of crisis, accountability may weaken even further when existing regulatory institutions become underfunded. Examples exist of independent regulators receiving reduced funding to perform more functions, creating concerns about how the regulator could effectively fulfil its mandate and ensure accountability.62 This can happen in times of either growth or crisis, but the consequences are greater when other accountability mechanisms are removed due to financial pressures. For example, under various different austerity measures, judges are paid less, civil servants are laid off, and resources for courts, 61 62 GLAAS Report, p. 25. For example, over 60 per cent of countries surveyed either have no financial information management systems in place or the one used provides only partial information (ibid., p. 33). For example, in the context of the austerity measures, the 2013 Portuguese budget foresees budget freezes of between 10 and 60 per cent; the country’s water and wastewater regulator is suffering a decrease in funding for operational expenses of approximately 32 per cent in 2013, while its competences have recently increased. 15