A/HRC/24/44 designed increasing-block tariffs, subsidies for those in need, 67 and institutional and distributive taxes,68 are all examples of approaches used to raise revenue and recover costs. These should be implemented in a fair manner that promotes sustainability and access for all to water and sanitation services. 65. Two of the biggest challenges in the sector are: ensuring sustainability (the dimension of “forever”) through, inter alia, the investment of sufficient resources in the operation, maintenance and rehabilitation of systems; and expanding services to those yet unserved (the dimension of “everyone”). As resources are scarce, policymakers, donors and sector professionals perceive a dilemma of prioritizing “forever” or “everyone”. 66. It has been argued that the maintenance and rehabilitation of existing systems should be given priority in order to ensure that investments are not lost. The human rights framework stresses the imperative of achieving equality as well as the efficient use of resources. States must eliminate inequalities in access to water and sanitation and expand access to minimum essential service levels, to meet the core content of the human rights to water and sanitation, before improving service levels for those who already enjoy this level of access. If the available resources were to be invested only in maintaining existing systems, inequalities in access would never be overcome. 67. In many instances, this perceived dilemma of sustainability versus equality does not exist as such. Rather, both notions should complement each other, which requires appropriate planning in both the short and long term. True sustainability can be achieved only when everyone has access to services. Moreover, the consideration of equality needs to guide decision-making processes for both requirements: maintenance and rehabilitation as well as the expansion of services. Where it is decided to repair rather than newly build, how, when and where services are repaired or rehabilitated should be considered to ensure equality of access. When services are constructed or expanded, the financial and human resource requirements, including capacity-building and training, must also be planned for. And since slippages disproportionately affect excluded or marginalized communities, it is crucial to ensure that the “forever” dimension – including considerations of how operation and maintenance will be paid for and managed – is built into policymaking from the outset, so as to avoid discrimination and retrogression in realizing the rights. Investing in poor quality, low-cost options may not be best in the longer term, while some high quality, hightechnology options may also be a poor investment, particularly in situations where there is insufficient technical and financial capacity and limited access to spare parts to operate and maintain the system. 68. Decisions on the prioritization of resources can be taken only on a case-by-case basis that balances all resources and human needs. Decision makers need to determine the most appropriate use of funds to work towards both “forever” and “for everyone”, addressing inequalities wherever they occur. B. Human rights budgeting 69. Transparent budgeting is central to the realization of the rights to water and sanitation and all other human rights.69 It fosters accountability and public participation, 67 68 69 18 Centre on Housing Rights and Evictions and others, Manual on the Right to Water and Sanitation (Geneva, 2007), p. 147. Balakrishna and others, Maximum, p. 10. Report of the United Nations High Commissioner for Human Rights on implementation of economic, social and cultural rights (E/2009/90), para. 44.