Defined as the amount and percentage of ODA that is included in a government coordinated spending plan, whether on treasury or on budget. ODA flows are official financing with the main objective of promoting economic development and welfare of developing countries; they are concessional in character with a grant element of at least 25%. By convention, ODA flows comprise contributions from donor government agencies, at all levels, to developing countries, either bilaterally or through multilateral institutions. A government coordinated spending plan is defined as a financing plan/budget for water and sanitation projects, clearly assessing the available sources of nance and strategies for nancing future needs.
