A/HRC/18/33 supply to small-scale sanitation solutions. These different set-ups have significant implications for planning and change the nature of activities to be designated to the different actors involved. 50. States must ensure that the involvement of non-State actors does not result in human rights violations. They need to regulate service providers to ensure that they carry out their activities in line with human rights standards and principles. Thus, when service provision is delegated, the role of the State shifts to that of a regulator, without prejudice to the equal significance of regulation in the case of public service provision. The State must create the enabling environment, outline which actors are responsible for service provision in which area, plan for its role as regulator and foresee the necessary resources for regulatory measures. 4. The role of donors and development partners 51. Any national strategy and plan must be owned by the country. Processes that are entirely externally driven can circumvent democratic procedures and often result in merely cosmetic strategies and plans, which are not sustainable and often do not correspond to the people’s needs and aspirations. There is, however, a significant role for donors and development partners in the planning process. For instance, they can facilitate coordination and support capacity-building and institutional strengthening, including at the local level. These measures will help institutions to fulfil their responsibilities and to be accountable to the population. C. Ensuring adequate financing 52. Successful planning and its implementation depend on adequate and predictable financing. Without the necessary financial resources, planning and target setting is meaningless. The relationship between the plan and the budget is therefore of enormous significance. States should determine the budgetary implications of the foreseen activities and allocate sufficient financial and human resources to implement them. Adequate financing relates not only to service provision, but also to the costs of regulatory measures, strengthening institutional capacity as well as the planning exercise itself. Adequate financing and capacity-building is particularly pertinent for local authorities in the context of decentralization. Ensuring resources for the local level can include allocations from the central Government, as well as support for the revenue-raising authority of local authorities. 53. The work of the institutions involved, at all levels, and the coordination body should be adequately staffed both in terms of numbers and expertise. Likewise, resources should be available to carry out participatory processes and to adopt measures to ensure transparency. 54. In the end, the financing system must be one that enables plans and strategies to be implemented, with States using the maximum of available resources for the realization of the rights to water and to sanitation, including in times of economic crisis. Adequate financing must ensure that water and sanitation systems are sustainable, and that services are affordable to everyone. 1. Overview on financing in the sectors 55. Financing in the water and sanitation sectors is very complex; determining whether it is adequate requires a full picture of the different sources. Broadly speaking, the revenue can consist of “tariffs, taxes and transfers”. On the expenditure side, it is essential to look at capital investments as well as operation and maintenance. Revenues and expenditures are 14