- 60 –79% of target income attained | | | 2.5 | | performing | |
- 50 –59% of target income attained | | | 2 | | |
- Below 50% of target income | | | 1 | | |
b. Income from other sources | | 2 | | | Other sources may be from donors,membership dues, penalties imposed on violation of by- lawsetc. | |
- 80 – 100% of target income attained | | | 2 | | |
- 60 –79% of target income attained | | | 1.5 | | |
- 50 –59% of target income attained | | | 1 | | |
- Below 50% of target income attained | | | 0 | | |
c. Fund utilization for O&M | | 3 | | | Expensesrecord will show how he | |
| | funds are utilized. Most expenditure isexpected to go to O&M | |
- 80 – 100% of expenses are for O&M | | | 3 | | |
- 60 – 79% of expenses are for O&M | | | 2.5 | | |
- 50 – 59% of expenses are for O&M | | | 2 | | | |
- Below 50% of expenses are for O&M | | | 1 | | | |
e. Financial control | | 3 | | | | |
IWUA conducts audit at least 2 times a year | | | 3 | | An engagementletter to the auditor | |
and an audit report are proof | |
IWUA conducts audit at least once a year | | | 2.5 | | |
IWUA audit has no definite schedule | | | 2 | | | |
No audit at all | | | 1 | | | |
f. Viability Index (Income divided by Expenses) | | 3 | | | A better rating for an IWUA whose income exceedsexpenses | |
- Income is more than expenses by 50% | | | 3 | | |
- Income is more than expenses by 25% | | | 2.5 | | |
- Income is more than expenses by small margin | | | 2 | | |
- Income is less than expenses | | | 1 | | |
Sub-total | | | | | | |