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This Tool and its accompanying Guidance Note is part of the Strategic Framework for WASH Climate Resilient Development, produced under a collaboration between the Global Water Partnership (GWP) and UNICEF.

This Tool and its Guidance Note can be used either in support of a wider multi-sector analysis, or to produce a standalone assessment for the WASH sector. The risk assessments for the WASH sector comprise two parts:

Mari Pangestu

Water and sanitation have come to much greater importance now, when the world battles with unprecedented challenges associated with COVID-19. The water sector cuts across every aspect of the World Bank Group’s immediate response to the pandemic. We are proud to join development partners and leaders in this sector in mobilizing around a call for the prioritization of water, sanitation and hygiene.

Managing Director, The World Bank

This Guidance Note, published by the World Banks' Water Partnership Program in 2012, discusses the challenges that are specific to public expenditure management in water and sanitation and the difficulties often involved in identifying sector expenditures. It is based on the analysis of the existing coverage, quality and results of the 42 Public Expenditure Reviews (PERs) covering water and sanitation undertaken from 2002–2010.

The challenges particular to this sector stem from three factors:

Purpose of the briefing note: In its adoption of the Financial, Institutional, Environmental, Technological and Social (FIETS) Sustainability Principles, the Dutch WASH Alliance (DWA) focuses on two leading principles: financial sustainability and institutional sustainability. The DWA asserts that employing a “budget tracking” approach is a possible way forward towards accomplishing the objectives of these two leading principles.

1. “Leaving No One Behind Through adopting an Inclusion Lens”: is a document which explains WAI’s ambition on “Leaving no one behind” in our programme and provides background information on inclusion, dimensions of inclusion and exclusion and barriers to achieve inclusion. It also includes a tool to develop “Inclusion Lens” to take into account the important aspects for “leaving no one behind” when designing, implementing and reviewing WASH programmes.

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