Our approachTo increase resources for safe water, sanitation and hygiene, and ensure they are better targeted, we carry out research and advocacy, and work with civil society to hold service providers, governments and donors to account. There are three major sources of finance for WASH – ‘the three Ts’. Taxes from individuals and businesses; transfers such as overseas aid, remittances or market interest rate lending; and tariffs paid by households, businesses and governments. A crucial part of planning and resourcing WASH is ensuring these taxes, transfers and tariffs are used most effectively. But it is often difficult to get an accurate and comprehensive picture of these different sources of funding. So we first carry out research to get a better understanding of current spending and investment, analyse strengths and weaknesses, and consider how the available funding measures up against the resourcing needs. We then work with donors and governments to address the gaps in funding and advise them on the best areas to target the available funds. We support service providers to ensure WASH services are available to all, including the poorest and most marginalised people who may not be able to afford tariffs or connection charges. We also empower communities and civil society organisations to carry out their own research into government budgets and allocations, and then demand their basic human rights to water and sanitation services. Finally, we continue to monitor and evaluate spending on WASH to ensure improvements are progressive and sustainable.