A/66/255 Financing for sanitation is required for all aspects of adequate sanitation, including the purchase or construction of a latrine or toilet, and removal or transport of waste matter (i.e. sewerage or a pit/septic tank emptying system) and its treatment, disposal and/or reuse. While many households may plan effectively for the construction of a toilet or latrine, planning and budgeting for appropriate transport, treatment, disposal and reuse is more complex and requires, particularly in urban areas, a more holistic approach. Wastewater treatment efforts by governments and donors have focused on networked sewerage systems which are often not available to the poorest households, leaving treatment of faecal sludge from latrines and septic tanks unaddressed. More must be done to find appropriate systems of excreta disposal in dense urban environments and rural areas not connected to the sewer system.c For access to sanitation to be sustainable, investments in areas such as awareness-raising are usually necessary to stimulate demand. Providing sanitation infrastructure and fittings where demand is low risks non-use of the facility.d a b c d 2. UN-Water Global Annual Assessment of Sanitation and Drinking-water 2010: Targeting Resources for Better Results (Geneva, World Health Organization, March 2010), p. 28. Ibid., p. 29. Maggie Black and Ben Fawcett, The Last Taboo: Opening the Door on the Global Sanitation Crisis (London and Stirling, Virginia, Earthscan Publications Ltd., 2008), pp. 212-216. See Carolien van der Voorden and Andy Peal, Public Funding for Sanitation: The Many Faces of Sanitation Subsidies (Geneva, Water Supply and Sanitation Collaborative Council, 2009); and Sophie Trémolet, Pete Kolsky and Eddy Perez, Financing On-site Sanitation for the Poor: A Six Country Comparative Review and Analysis (Washington, D.C., World Bank Water and Sanitation Programme, January 2010). Taxes and government funding 25. While tariffs and user fees can support the provision of water and sanitation services, they rarely cover all associated costs, in particular expansion into new or under-served areas. This holds true for both developed and developing countries. For instance, in Japan, government subsidies account for 7 per cent of investment in these sectors, while in Portugal, 31 per cent of financing for the water and sanitation sectors is provided through financing from the national and municipal budgets, rather than from tariffs (http://insaar.inag.pt/index.php?id=31). 30 26. Government support is for several reasons therefore necessary to ensure financing. First, it is often the primary source of funding for capital-intensive infrastructure projects, such as building wastewater treatment facilities. 31 Indeed, in cases in which expanding access involves working in unserved and impoverished __________________ 30 31 10 Organization for Economic Cooperation and Development, Pricing Water Resources and Water and Sanitation Services, p. 72. World Water Council, Third World Water Forum and Global Water Partnership, Financing Water for All. 11-44364