WSUP Advisory supported the ADB in the analysis of the sanitation sector and in the development of proposals incorporating City Wide Inclusive Sanitation (CWIS) elements in the project design for the Uttarakhand Integrated Urban Development Project (UIUDP). A sanitation market assessment was undertaken for Dehradun and Haldwani in the State of Uttarakhand. WSUP assessed the current sanitation market and services, and the related policy, institutional and regulatory (PIR) framework and used these findings to inform the preparation of a business plan. A fully costed sanitation business plan was elaborated for each city consisting of a development strategy for the faecal sludge management business up to the 2035 planning horizon. The business plan provided information on agreed service delivery models, a road map for the development of the PIR framework at city level as well as phased proposals for the introduction of new institutional arrangements and financial and administration systems tailored to CWIS service delivery. Funding options were identified and evaluated, and management, disposal and reuse models developed.