A/HRC/18/33 (a) States must base the development of a strategy and plan for the implementation of the rights to water and to sanitation on a robust situational analysis of the current status in the realization of these rights based on the normative criteria of availability, quality, acceptability, accessibility and affordability. They must pay particular attention to marginalized and vulnerable groups to determine their levels of access, specific barriers they may face in gaining access and the underlying reasons behind those barriers; (b) States should also undertake an assessment of existing policies, programmes and activities, determine what resources are allocated, and identify the actors involved and assess their capacity; (c) States should set clear targets, in line with human rights standards, that are based on a realistic assessment of resources and capacity; (d) States should formulate and design the necessary measures to meet the set targets; (e) States must ensure financing to the maximum of available resources for the implementation of the rights to water and to sanitation. Adequate financing must ensure that water and sanitation systems are sustainable, while services are affordable to everyone; (f) States should determine the budgetary implications of the envisaged activities and allocate sufficient financial and human resources to implement those activities, including resources for regulatory activities. C. Ensuring sustainability 82. The human rights framework requires a coherent and comprehensive approach to planning that emphasizes the underlying structural causes and systemic biases for the lack of access to water and sanitation. It requires considering how laws, social norms, traditional practices and institutional structures and actions affect access. As such, the human rights framework helps to not only cure the symptoms, that is, the lack of access, but aims at addressing the underlying reasons, leading to more sustainable results. In this regard: (a) States should ensure the sustainability of investments by not only focusing on infrastructure, but also ensuring operation and maintenance, the institutional and managerial structure, including regulation, and structural measures, including increasing capacity; (b) Strategies and plans must be developed through a participatory and inclusive process ensuring, in particular, that disadvantaged, marginalized and vulnerable people and communities are represented. Participation must go beyond mere information sharing and superficial consultation, and provide real opportunities for influence throughout the planning process; (c) States must ensure transparency throughout the planning process, making relevant information, including on existing policies and measures, and expert advice on available technical options, as well as drafts of the plan, publicly available in all relevant languages via multiple channels to ensure accessibility. 21