benefits from such investments for society as a whole are equally substantial yet most systems are underfunded with dire consequences for water and sanitation users especially the poorest providing sustainable drinking water supply and sanitation services wss requires a sound financial basis and strategic financial planning to ensure that existing and future financial resources are commensurate with investment needs as well as the costs of operating and maintaining services access to clean drinking water and sanitation reduces health risks and frees up time for education and other productive activities as well as increases the productivity of the labour force