Every year, CONAGUA draws up the Investment Program and Project Planning Document, which establishes the investment objectives, strategies and priorities for the development of the water sector in the medium term, according to the objectives and strategies defined in the six-year National Water Program. However, these documents focus on the use of federal budgetary resources and do not set targets across all sector actors for financing the policy objectives: they are public expenditure plans, rather than financial plans. At the local level, the Mexico City has included a financial plan in its 20-year water management plan (see Box 3.6).