But this can only be done in conjunction with broader reforms to ensure the appropriate governance and regulatory arrangements are in place. In addition, while revenues from the 3Ts can close the financing gap for water and sanitation services, repayable finance can be used to bridge the financing gap. Formal and informal WSS operators, private financial institutions, and private companies can all help by improving overall sector efficiency (thereby reducing costs and financial needs) and improving the sector’s creditworthiness and ability to attract financing, financing investment costs (particularly when the public sector’s ability to borrow is limited), and managing and enabling the capital programmes of public authorities. Government management of that water resource base is central to the environmental and financial sustainability of the sector.