in particular the human resources needed to tackle major policy issues are often lacking especially technical capacity pacific nations face financial capacity deficits to undertake both nup formulation and implementation and fund the investments such as waste treatment systems anticipated by nups many countries in the region then have an overall weak local fiscal system that constrains their ability to resource their nup this section assesses the instruments that are used in the application of nups among the global regions studied in the report a wide variety of policy instruments can be observed among nups ranging from various types of strategic planning documents spatial plans and master plans national development plans urban regulatory arrangements and national or subnational legislation taxation policies and urban development funds