A/HRC/15/31 potential discrimination in the targeting of subsidies. States have to provide “accessible, affordable, timely and effective”45 remedies. Victims of violations are entitled to adequate reparation, including restitution, compensation, satisfaction and/or guarantees of nonrepetition. While administrative remedies will be adequate in many cases, a right of judicial appeal as a last resort is often appropriate and sometimes indispensable.46 V. Conclusions and recommendations 61. The independent expert considers that a more nuanced approach is needed in the debate on the participation of non-State actors in water and services provision, namely, one that overcomes the simplistic public vs. private debate and acknowledges the existence of a wide variety of actors and arrangements for the delivery of water and sanitation services. These are rarely exclusively public or private, and they also involve both the formal and informal sectors. 62. In the present report, the independent expert has focused on the role of nonState service providers. Recognizing that service provision is an essential component of the realization of the rights to water and sanitation, she intends to continue working on this issue. For instance, she considers that instruments for the delegation of service provision such as contracts and mandates of State-owned companies would benefit from a human rights analysis. In that context, she notes with interest the work the Special Representative of the Secretary-General on the issue of human rights and transnational corporations and other business enterprises is undertaking in the area of responsible contracting. 63. The human rights framework does not call for any particular form of service provision. It is well established that, from a human rights perspective, States can opt to involve non-State actors in sanitation and water services provision. But the State cannot exempt itself from its human rights obligations and hence remains the primary duty-bearer. Therefore, also when involving other actors in services provision, the role of the State is crucial. The obligations of States and the responsibilities of non-State actors are complementary. The latter can and should support the State in the realization of human rights. In line with these conclusions, the independent expert offers the following recommendations: (a) States must develop a national plan, including legislation and other appropriate measures, to progressively achieve the full realization of the rights to water and sanitation, including in currently unserved and underserved areas, independent of the modalities of the service provision chosen. These measures should be based on the explicit recognition of the rights to water and sanitation; (b) States must not discriminate (de jure or de facto) against any groups or individuals in the provision of services, but rather adopt targeted measures to reach the most marginalized; (c) Regardless of its modalities, the decision of the State to delegate or not delegate service provision must be taken in a democratic and participatory process. All those concerned must be enabled to participate throughout the process and to monitor, evaluate and report on possible human rights abuses. Participation has to be 45 46 20 Committee on Economic, Social and Cultural Rights, general comment No. 9 (1998) on the domestic application of the Covenant, para. 9. Ibid.