Planning for the realization of the rights to water and sanitation 2011, para. 64
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Determining the costs of service provision should cover not only capital expenditures for infrastructure, but also costs associated with the life cycle of the system, including operation and maintenance, labour and managerial costs. Additionally, expenditure for on-site sanitation should be taken into account, but as it occurs mostly at the household level, it is difficult to quantify. UNDP is undertaking interesting work on costing, such as its development of the Millennium Development Goals needs assessment model. This model, which integrates the rights to water and to sanitation, provides a framework for national Governments to assess the costs of reaching the water and sanitation targets over the period to 2015.
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Non-negotiated soft law
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Special Rapporteur on the human rights to safe drinking water and sanitation