Strategic financial planning must be carried out in the context of broader sector planning that address roles and responsibilities of government agencies, policy priorities and related legislative and regulatory reforms in order to ensure that a package of measures that can realistically be financed is being put forward. According to OECD (2009b), SFP has several objectives: “it provides a structure for a policy dialogue to take place, involving all relevant stakeholders including Ministries of Finance, with the aim of producing a consensus on a feasible future WSS. It illustrates the impact of different objectives and targets in a long term perspective, linking sector policies, programmes and projects.