Comment: Much of the information included will be available in the utility’s annual financial statements. The source of information should be specified. If possible please comment on how the different items were being determined. All information is annual and should be provided in local currency (LC).
|Total W & WW operating (billed) revenues
|Total billing of water and wastewater services, connection fees, well abstraction fees, reconnection fees and other operational revenues including subsidies, but excluding all taxes
|Total billings to residential customers
|Total billed amounts to residential customers during year – to include fixed and volumetric charges only.
|Total billings to industrial & commercial customers
|Total billed amounts to industrial and commercial customers during year – to include fixed and volumetric charges only
|Total W operating revenues
|Split of (90) total operating revenues into water and wastewater services. See the box at the top for guidance on making the split.
|Total WW operating revenues
|Total W billings to residential customers
|Water supply services. Include fixed and volumetric charges only.
|Total W billings to industrial &commercial customers
|Total W billings to institutions and other customers
|Total W billings for bulk treated supplies
|Total WW billings to residential customers
|Wastewater services. Include fixed and volumetric charges only.
|Total WW billings to industrial & commercial customers
Financial Information (2)
|Total W&WW (cash) income
|Income actually received for water and wastewater services
|Total W&WW operational expenses
|Total operational expenses (W&S) excluding depreciation and financing charges (interest and capital repayments).
|Total W operational expenses
|Split of (94) total operating expenses into water and wastewater services. See the box at the top for guidance on making the split.
|Total WW operational expenses
|All costs within (94) that are labour related (salaries, wages, pensions, other benefits, etc.).
|Electrical energy costs
|All electrical energy costs within (94)
|Contracted out services costs
|Costs of all services within Item (94) provided by private firms.
Financial Information (3)
|Total Gross Fixed Assets
|Gross Book Value of fixed assets at year end, including work in progress
|Total Gross Fixed Assets Including Work in Progress – Water
|Split of (112) Total Gross Fixed Assets into water & wastewater
|Total Gross Fixed Assets Including Work in Progress – Wastewater
|Total Debt Service
|Total debt service costs (Including interest and repayment of capital)
|Year end accounts receivable
|Total of all accounts receivable at year end including water billings, and all other outstanding invoices.
Financial Information (4)
|What are the main sources of finance for investment?
|Grants or government transfers to the utility?
|Borrowing from international financial agencies (multi or bi laterals)?
|Government owned banks?
|Commercial banks or bond holders?