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[http://sustainablewash.org/resource/tool-14 SWIFT] is a spreadsheet-based tool developed by the Water and Sanitation Program (WSP) in 2007 (Virjee, 2007). Its main purpose is to assist governments in analysing the financial status of their water sectors. This financial monitoring tool can be used to gain an improved understanding of resource flows and relationships between financing and outcomes (Fonseca et. al, 2011).