Plansab is directly related to the municipal and state departments working in the Basic Sanitation sector. Other institutions at the federal level that relate to this policy are: the National Health Foundation of the Ministry of Health (FUNASA/MS); Secretariat for Indigenous Health (SESAI/MS), Secretariat for Health Surveillance (SVS); Brazilian Water and Sanitation Agency (ANA); Secretariat for Environmental Quality of the Ministry of Environment and Climate Change (SQA/MMA).

Federal managers, State managers, Municipal managers, Civil society, Private companies in the Basic Sanitation sector.

National

Since 2008, with periodic reviews.

Plansab presents tables pointing out the set of guidelines and strategies, with identification codes, linking them with the predominant federative competence and the main responsible entity in the Federal Government and also with the respective SDGs. The strategies listed do not exhaust the universe of possible strategies, especially in other spheres of government (state and municipal), but can be considered as the main strategies selected to fulfill the objectives of the Plansab. 
The expectation is that the strategies described can serve to guide managers at
all levels, including those responsible for social accountability, in their decision-making processes. 
The content can be checked in full on the following link, starting on page 186:
https://www.gov.br/mdr/pt-br/assuntos/saneamento/plansab/Versao_Conselhos_Resoluo_Alta__Capa_Atualizada.pdf

Plansab seeks to contemplate territorial diversities, prioritizing the principle of integrality. Plansab considers that regional sanitation plans should value territorial components, extrapolating the concept of territory as a "political division of space across the land", so as to consider social, cultural, climatic, environmental and economic aspects.

The National Sanitation Information System (SNIS) monitors all information related to basic sanitation. The information is declared and reported by the municipality to the Ministry of Cities, manager of said system.

Annually, an evaluation report of the Plansab's goals is published to monitor the development of actions. The reports are made available to the public on the website of the Ministry of Cities.

The Auxiliary Indicators contribute to a broader view of the impacts of sanitation policies in other areas such as health (including childhood mortality rate, hospitalization rate for acute diarrheal diseases, etc.) and also cross-reference information on access to services with information on income, education, race or skin color, etc. 
 

In the period from 2003 to 2017, the total amount of budgetary resources (not onerous) committed to sanitation initiatives was of the order of R$ 82.5 billion, which represents on average 0.10% of the national GDP. (BRAZIL, 2019)

- In 2007, there was a great increase in Basic Sanitation investments due to the inauguration of the Growth Acceleration Program (PAC, acronym in Portuguese) and the implementation of the Brazilian Basic Sanitation Policy. 
- In 2011, PAC 2 was launched, which boosted the sector again, reaching more than 10 billion investments per year.
- In 2014, investments in the sector decreased due to the fiscal crisis in Brazil
- In 2024, the federal government launched the New PAC program that allocates a total investment of R$ 1.7 trillion to 5 axes: Water for all;
Sustainable and resilient cities; Education, Science and Technology; Social and Inclusive Infrastructure; and Health.

https://www.gov.br/mdr/pt-br/assuntos/saneamento/plansab/Versao_Conselhos_Resoluo_Alta__Capa_Atualizada.pdf