A/66/255 In such cases, fragmentation is not always particularly inefficient, nor does it pose a serious threat to resource tracking. It becomes a problem, however, when multiple institutions are charged with similar responsibilities, or when one institution is responsible for articulating policy while another controls the purse strings. 86 Horizontal fragmentation also plagues donors at the international level. 87 When negotiating aid packages, for instance, individual donors often seek out personalized, extrabudgetary arrangements with Governments. These agreements may undermine a State’s ability to account for all available resources when developing strategies for the sector. 88 The Special Rapporteur has expressed concern about the problems caused by horizontal fragmentation in the reports on her missions to Costa Rica and Egypt (A/HRC/12/24/Add.1 and Corr.1, para. 61, and A/HRC/15/31/Add.3 and Corr.1, para. 13) but discussions with many experts indicate that they are systemic in the water and sanitation sectors around the world. 63. Fragmentation can also be vertical, occurring not just between ministries, but also between national, subnational and local institutions. It often occurs in the context of decentralization when it is not coupled with a coherent national strategy or strong regulatory framework. 89 Financing channels can often become convoluted, leading to costly overlap and duplication, 90 and inconsistent standards across a country may be applied. The Special Rapporteur has commented on the overarching role of the central Government in ensuring the rights to water and sanitation in the context of decentralized arrangements for delivering these services, especially in her reports on her missions to Slovenia and the United States of America. 91 64. In terms of measuring available resources, fragmentation presents an obstacle in several ways. For one, it is fairly common that a variety of institutions at the national or local level will have an entry point into the water and sanitation sector as part of their broader portfolio of responsibilities. Because in regard to budgeting each agency’s contribution to the sector may be couched in terms of these larger responsibilities (e.g. public health initiatives, housing initiatives, environmental initiatives etc.), it is difficult for States to ascertain with precision the amount of resources they devote to water and sanitation. 92 Indeed, this diffusion of responsibility for water and sanitation is a major contributor to under-resourcing. 93 Furthermore, with resources located in several different accounts, it is difficult to monitor disbursements. For example, a Treasury single account, which consolidates __________________ 86 87 88 89 90 91 92 93 11-44364 Ibid. Ibid., pp. 70 and 71. Tom Slaymaker and Peter Newborne, “Implementation of water supply and sanitation programmes under PRSPs: synthesis of research findings from sub-Saharan Africa” (London, Overseas Development Institute, August 2004). Available from www.odi.org.uk/ resources/details.asp?id=1663&title=water-supply-sanitation-prsps-synthesis-research-subsaharan-africa. Mehta and Mehta, Financing Water and Sanitation at Local Levels, p. 59. Ibid., p. 28. A/HRC/18/33/Add.2, para. 48, calling on the Slovenian Government to intervene in municipalities failing to meet human rights obligations related to the Roma population, and A/HRC/33/Add.4 (forthcoming), calling for a mandatory federal standard on affordability in the United States of America. UNDP, Human Development Report 2006, p. 62. Ibid., p. 61. 21