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I don't know about specific guidelines on the subject though I'm sure someone will point them out if they exist. Any agreements between the UN and a host Government and/or implementing partners may state how movable assets such as vehicles should be dealt with at the end of a project. This may require them to be returned to UNICEF or, with appropriate transfer documentation, given to the Government or implementing partner. WASH infrastructure may not be included as this may have been viewed as non-movable and once installed would stay there forever. Some items such as pumps and generators may be easily removed and should be treated in the same way as movable assets. Some infrastructure may be left in place where it will be of benefit to the host community. The remainder can either be left where it is or demolished. I can still picture lines of brick built toilets standing in a former refugee camp in Zimbabwe after the Mozambicans had been repatriated carrying all the materials from their shelters. It may be appropriate if the funds are available to demolish the superstructure, cover the pit with soil and plant a tree. It is probably not worth digging up pipes though if they do have some residual scrap or re-sale value then the right to do this could be assigned to the host community or relevant Government department.