A/HRC/24/44 86. In line with the above, the Special Rapporteur recommends that States: (a) Undertake holistic planning aimed at achieving universal coverage forever, including in instances where the private sector, donors and non-governmental organizations are involved in service provision. It is the State’s obligation to develop its vision of how to ensure services for everyone, forever. Long-term planning needs to take place in times of prosperity so as to prepare and build resilience for times of crisis; (b) Strengthen national capacity for coordination and integrated planning, and ensure that both domestic and external resources are better consolidated to enable the State to target resources better and ensure the maximum use of available resources; (c) Use maximum available resources and raise tax revenue in a targeted way so as to ensure redistributive impact; (d) Target resources so as to prioritize essential levels of access for everyone; (e) Carefully balance obligations to ensure non-discrimination and sustainability (for everyone and forever) as well as economic and social sustainability in access to water and sanitation; (f) Devote more financial and institutional resources, and improve planning, to ensure constant investment in operation and maintenance costs in order to avoid slippages. Other actors should proceed likewise; (g) Carefully assess and justify any retrogression that might occur in the context of adopting austerity measures. This should be done in a manner that ensures that those already disadvantaged do not suffer the greatest impact and according to the criteria developed by the Committee on Economic, Social and Cultural Rights; (h) Adopt social protection floors nationally and agree on including social protection floors as a post-2015 development goal; (i) Ensure meaningful participation in order to make sure that water, sanitation and hygiene solutions are socially and culturally acceptable, as well as sustainably used and practiced; (j) Improve the continuous and independent monitoring of water and sanitation, including of the sustainability of interventions, at the national and global levels. (k) Ensure independent regulation of the water and sanitation sectors; (l) Put in place accountability mechanisms at the national and international levels to deal with unsustainable and retrogressive practices in the areas of water and sanitation; (m) Include a water and sanitation goal in the United Nations development agenda beyond 2015 targeted at eliminating inequalities in access and ensuring sustainability. 22