A/HRC/18/33 therefore be based on a realistic assessment of resources and capacity. It is essential to predict the costs of the requirements to meet a given target, that is, to calculate the necessary expenditures as well as anticipate the revenue realistically. Moreover, planners not only should consider the availability of actual and potential financial resources, but they should also develop plans to ensure that there is capacity to absorb these resources and ensure proper expenditure. 33. The Brazilian experience in scenario-building provides an interesting example of a method that can be used, inter alia, to set targets. It relies on a broad-based participatory process as well as consultation with technical specialists. The stakeholders and experts are asked to estimate what targets would be realistic to achieve in a given time frame (until 2030), first based on existing trends regarding a number of indicators, but also adjusted to an increase in the budget. C. Formulation and implementation of appropriate measures 34. States would then need to formulate and design the necessary measures to calculate what actions are required to meet these targets in terms of financial, human, institutional and other resources. Human rights law does not prescribe the specific measures that States should take, but provides a framework for formulation and implementation. It stipulates the goals to reach and issues to be considered to ensure that service provision meets human rights standards, while the specific and most appropriate measures depend on the circumstances in each particular State. 35. States must ultimately ensure that all people under their jurisdiction have access to sufficient, safe, acceptable and affordable water and sanitation services. While a water and sanitation strategy may adopt the overall framework, plans should be action oriented and list the measures to be adopted as specifically as possible. For instance, with regard to the affordability of service provision, States must, among other measures, design a tariff structure that considers the needs of all people, including those in poverty; designate an institution responsible for setting tariffs, regulating service providers and monitoring affordability; adopt supplementary social policies if necessary; consider operation and maintenance as well as connection costs in the case of networked supply, but also individual contributions for other forms of services; and set standards and safeguards for disconnections due to non-payment. D. Monitoring and evaluation 36. From the outset, strategies and plans must include built-in arrangements for monitoring and evaluation. States must monitor whether the envisaged steps and activities have been taken and to what extent human rights have been integrated. They must assess progress and identify shortcomings and remaining challenges. Periodic reports on progress on the implementation of the plan are one way to enable monitoring. Based on the evaluation of the steps taken, subsequent changes and corrections to the plan should be undertaken. 37. States should monitor whether the set targets have been reached within the envisaged time frame. To enable monitoring of the realization of the rights to water and to sanitation, States should develop relevant indicators, taking into account human rights criteria. These indicators can relate, for example, to reduction of the time spent in collecting water, improvement of water quality and increases in the percentage of treatment of wastewater. Such indicators should be designed not only to measure the outcome in terms of access, but also to capture the progress made and Government efforts. Moreover, data 10