A/RES/71/256 New Urban Agenda 136. We will support the development of vertical and horizontal models of distribution of financial resources to decrease inequalities across subnationa l territories, within urban centres and between urban and rural areas, as well as to promote integrated and balanced territorial development. In this regard, we emphasize the importance of improving the transparency of data on spending and resource allocation as a tool for assessing progress towards equity and spatial integration. 137. We will promote best practices to capture and share the increase in land and property value generated as a result of urban development processes, infrastructure projects and public investments. Measures such as gains-related fiscal policies could be put in place, as appropriate, to prevent its solely private capture, as well as land and real estate speculation. We will reinforce the link between fiscal systems and urban planning, as well as urban management tools, including land market regulations. We will work to ensure that efforts to generate land -based finance do not result in unsustainable land use and consumption. 138. We will support subnational and local governments in their efforts to implement transparent and accountable expenditure control instruments for assessing the necessity and impact of local investment and projects, based on legislative control and public participation, as appropriate, in support of open and fair tendering processes, procurement mechanisms and reliable budget execution, as well as preventive anti-corruption measures to promote integrity, accountability, effective management and access to public property and land, in line with national policies. 139. We will support the creation of robust legal and regulatory frameworks for sustainable national and municipal borrowing, on the basis of sustainable debt management, supported by adequate revenues and capacities, by means of local creditworthiness as well as expanded sustainable municipal debt markets when appropriate. We will consider the establishment of appropriate financial intermediaries for urban financing, such as regional, national, subnational and local development funds or development banks, including pooled financing mechanisms, which can catalyse public and private, national and international financing. We will work to promote risk mitigation mechanisms such as the Multilateral Investment Guarantee Agency, while managing currency risk, to reduce the cost of capital and to stimulate the private sector and households to participate in sustainable urban development and resilience-building efforts, including access to risk transfer mechanisms. 140. We will support the development of appropriate and affordable housing finance products and encourage the participation of a diverse range of multilateral financial institutions, regional development banks and development finance institutions, cooperation agencies, private sector lenders and investors, cooperatives, moneylenders and microfinance banks to invest in affordable and incremental housing in all its forms. 141. We will also consider establishing urban and territorial transport infrastructure and service funds at the national level, based on a variety of funding sources ranging from public grants to contributions from other public entities and the private sector, ensuring coordination among actors and interventions as well as accountability. 142. We invite international multilateral financial institutions, regional development banks, development finance institutions and cooperation agencies to provide financial support, including through innovative financial mechanisms, to 24/29