A/HRC/18/33 V. Conclusions and recommendations: how the human rights framework helps to improve planning A. Providing a framework for prioritization 80. The full realization of human rights can require complex trade-offs that are even more difficult in situations of economic crisis. Having a plan or a vision guided by a human rights framework helps authorities to prioritize the realization of human rights above other considerations. Yet, a human rights framework provides no single answer on how to set priorities in a case where not all can be reached at the same time – for instance the distribution of resources between neglected remote rural areas and deprived urban slum areas. What human rights standards and principles call for is that such allocation decisions are not based solely on a cost-utility analysis, but are the result of a democratic, participatory and non-discriminatory process. In this regard: (a) States must mainstream the human rights to water and to sanitation into existing strategies in other fields in order to ensure coherent planning; (b) States must also develop specific strategies and plans for the water and sanitation sectors to ensure that these issues are accorded sufficient priority and that their specificities are taken into account; (c) Where strategies and/or plans for the water and sanitation sectors are already in place, States should re-examine these, and revise and align them with human rights standards and principles as necessary; (d) States must first aim at basic access for everyone and then move progressively towards higher levels of service; (e) States must devise specific strategies to address discrimination and reach the most disadvantaged. They must identify vulnerable and marginalized populations, patterns of discrimination, and their underlying structural causes by, inter alia, collecting disaggregated data. They must set specific targets to reduce inequalities in access, develop tailored interventions for specific circumstances and specifically monitor progress for these groups; (f) Donor policies should support these national priorities, moving from basic access to higher levels of service and reducing disparities; (g) Where transfers from the national to the local level are made, national Governments must adopt a system of transfers that ensures equitable distribution and makes additional resources available to regions with disadvantaged populations and prioritizes those without access. B. Providing a framework for ambitious, but realistic planning 81. Human rights law provides a framework for ambitious, but realistic planning. While the ultimate goal must be universal coverage, the notion of progressive realization tailors this goal to the country situation and allows for the time frame that proves to be realistic in a given context. States must go to the maximum of available resources in the realization of the rights to water and to sanitation, turning to international assistance where needed. Progressive realization also implies gradually higher levels of service. In line with this: 20