Changes

The main financing sources to recover the [[Costs of WASH Service Delivery - Introduction | costs of water, sanitation and hygiene service delivery]] are (a combination of) [[Taxes | taxes]] levied by national governments, [[Transfers | transfers]] made by development partners and [[Tariffs | tariffs]] paid by users of a services (see figure 1). These financing sources in the water and sanitation sector are also known as the ''three T''s (e.g. taxes, transfers and tariffs).

<center> '''Figure 1. Financing sources and costs for sustainable service deliver. Note that the figure is not meant to represent relative magnitude of costs.''' </center>

[[Image:financing sources fg 1.jpg|thumb|center|700px|<center> Source: IRC and WSUP, 2012, page 7 </center>]]

'''[[Transfers]]''' refer to funds from international donors and charitable foundations (including NGOs, decentralized cooperation or local civil society organizations) that typically come from other countries ([[#GLAAS|GLAAS]], 2012). These funds can be contributed in the form of grants, concessionary loans (i.e. loans that include a “grant” element in the form of a subsidized interest rate or a grace period) or guarantees.