A/66/255 in water and sanitation have a crucial impact in achieving other Millennium Development Goals, such as reduction of maternal mortality, achievement of universal primary education, empowerment of women and reduction of child mortality. Water and sanitation must figure more prominently in the priorities of Governments, both domestically and internationally, if all of the Goals are to be achieved and the rights to water and sanitation fully realized. A. Incorporating human rights into traditional financing mechanisms 13. Although human rights law recognizes that States often have limited means, they are nonetheless required to work progressively to fully realize the rights to water and sanitation. The principle of progressive realization acknowledges that fully implementing economic, social and cultural rights is a long-term process, but affirms that States must progress over time, taking deliberate, concrete and targeted steps towards meeting the obligations recognized in the International Covenant on Economic, Social and Cultural Rights, 14 in order to move as expeditiously and effectively as possible towards fulfilment of those rights. 15 Running corollary to this principle is the prohibition of deliberately retrogressive measures.15 States which renege on their basic obligations and reduce protection for a particular right bear the burden of proof to show that such measures are justified by reference to the totality of the rights provided for in the Covenant and in the context of full use of the maximum available resources.15 14. With a view to achieving progressively full realization of the rights to water and sanitation, each State is obliged to take steps to the maximum of its available resources 16 and cannot justify neglect of its human rights obligations based on assertions that it lacks the necessary funds or human resources. 17 Rather, there is a positive obligation for States to mobilize resources from those living within their borders and, where necessary, the international community. 18 Regardless of the funding sources that a State chooses, it must always ensure that there are corresponding mechanisms in place to support transparency, public participation and accountability. 15. It is not enough, however, for States to mobilize a large amount of resources for the water and sanitation sector without also ensuring that they are spent in ways that have the greatest possible impact on achieving universal realization. States should look to maximize results by, inter alia, developing sector-wide strategies and strong regulatory frameworks; working to increase awareness and demand for water and sanitation services; and investing in low-cost, high-efficiency technologies, where appropriate. Emerging strategies in the area of quantitative assessment make it possible to monitor whether the maximum of available resources are directed towards the realization of economic, social and cultural rights, including the rights __________________ 14 15 16 17 18 6 General Comment No. 3 (1990) of the Committee on Economic, Social and Cultural Rights, para. 2. Official Records of the Economic and Social Council, 1991, Supplement No. 3 (E/1991/23), annex III. Ibid., para. 9 Article 2 of the International Covenant on Economic, Social and Cultural Rights (General Assembly resolution 2200 A (XXI), annex). General Comment No. 3 (1990) of the Committee on Economic, Social and Cultural Rights, para. 10. Balakrishnan, Elson and Patel, Rethinking Macro Economic Strategies, p. 8. 11-44364