Handbook for Community-Based Water Supply Organizations

Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized

WATER AND SANITATION PROGRAM: HANDBOOK

65995

Ministry of Public Works

Multi-Village Pooling Project in Indonesia

Handbook for Community-Based Water Supply Organizations

Public Disclosure Authorized

October 2011

The Water and Sanitation Program is a multi-donor partnership administered by the World Bank to support poor people in obtaining affordable, safe, and sustainable access to water and sanitation services.

National Development Planning Agency

The Water and Sanitation Program The Water and Sanitation Program (WSP) is a multi-donor partnership created in 1978 and administered by the World Bank to support poor people in obtaining affordable, safe, and sustainable access to water and sanitation services. WSP provides technical assistance, facilitates knowledge exchange, and promotes evidence-based advancements in sector dialogue. WSP has offices in 24 countries across Africa, East Asia and the Pacific, Latin America and the Caribbean, South Asia, and in Washington, DC. WSP’s donors include Australia, Austria, Canada, Denmark, Finland, France, the Bill and Melinda Gates Foundation, Ireland, Luxembourg, Netherlands, Norway, Sweden, Switzerland, United Kingdom, United States, and the World Bank. For more information, please visit www.wsp.org. WSP reports are published to communicate the results of WSP’s work to the development community. The findings, interpretations, and conclusions expressed herein are entirely those of the author and should not be attributed to the World Bank or its affiliated organizations, or to members of the Board of Executive Directors of the World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of the World Bank Group concerning the legal status of any territory or the endorsement or acceptance of such boundaries. © 2011 Water and Sanitation Program

Multi-Village Pooling Project (MVP) in Indonesia Handbook for Community-Based Water Supply Organizations Written by Jemima Sy (Water and Sanitation Specialist), Team Leader for Multi-Village Pooling Project, Water and Sanitation Program with contributions from Leila Elvas (Senior Water and Sanitation Specialist) and Deviariandy Setiawan (MVP Project Coordinator) and inputs from Rudi Andrian (Engineer), Rudy Jusdian (Finance Specialist), Silva Liem (Organizational Development Specialist), Tatit Palgunadi (Engineer), Novalinda Ramdhani (Organizational Development Specialist) and August Restiawan (Finance Specialist). Alfred Lambertus conducted a peer review on the book. This handbook was inspired by the efforts and experiences of staff of local governments, non-government support agencies and communitybased water organizations in the five districts that participated in MVP:

Indra M. (Head) Deddy Mulyadi (Water Supply Section Head) Pudjadi Ruhiyat Rukmansyah Cakra Amiyana Kusnar Nazsir Adam H.S. Helen Lok Wawan Gunawan Kosasih Padmakusumah Bedih Supriadi Lina Rozana Suhaeti (Adhe)

Imam Hanafi Sumantri (Head) Siswanto Dwi Pudyono Hariyanto (Head) Frans Hehanussa Ahmad Budianto Wanuh Asmoyo Hari Badrus Andreas Suwito Surani Basuki Siswoyo

www.wsp.org

Bandung Dispertasih

Bappeda BPSAB Ciburial BPSAB Panenjoan Yayasan Pesat

Blitar Bappeda Dinas Lingkungan Hidup & Permukiman Asosiasi Badan Pengelola Air Bersih

Kusnadi Dadang Umar (Division Head) Iden Aringga (Water Supply Section Head) Asep Sudradjat Muhammad Hasanudin Ece Hasanudin Yayat Hidayat D. Hidayat

Puguh Setya W. Hadi Broto (Head) Widi Siswono Zulkhah Kasdan (Head) Kiswanto M. Mauludin Atekan Andriono M. Safik Nur Supriyanto Patah Wijaya Anwar Suprapto Renung Rubiyatadji Sayid Muhammad (Head) Jauhari Fatkhur Ridlo A.Zayyadi Nardi Sugiani M. Qosim M. Sukron Sibaweh

Cianjur Bappeda Dinas Tata Ruang & Permukiman

BPSAB Kademangan BPSAB Tirta Manggala BPSAB Tirta Jagabaya, Cikidangbayabang Lamongan Bappeda Dinas Pekerjaan Umum, Cipta Karya

Asosiasi Banyu Urip

Malang Dinas Cipta Karya dan Tata Ruang Asosiasi Badan Pengelola Air Bersih & Sanitasi

1

Water and Sanitation Program with the Ministry of Public Works and the National Development Planning Agency

Table of Contents Additional Materials and References Included in the Accompanying CD

5

Foreword

6

1. Background

7

2. Introduction 2.1. 2.2. 2.3.

Purpose About the Multi-Village Pooling Project Topics and Tools in the Book

3. Institutional Framework for Community-Managed Water Supply 3.1. 3.2. 3.3. 3.4. 3.5.

Who is Responsible for Providing Water Supply to the People? How can CBOs be Involved in Water Supply Service? Residual Authority of the State and Local Governments Are CBOs Part-Owners or Strictly Operators of Water Supply Systems? Why is it Important to Distinguish between Owners and Operators?

4. Regulatory Requirements to Establish a Water Supply Service Organization 4.1. 4.2. 4.3. 4.4. 4.5. 4.6.

Must be a Legal Entity; Recognized Forms of Community Organizations Must Have a License to Operate Must Have a Permit to Extract Raw Water Must Have Legal Access to Land Continuing Obligation to Ensure Water Quality Continuing Performance Review and Reporting

5. Organizational Structures and Management Systems of CBOs 5.1. 5.2. 5.3.

What Makes Up an Organization? Laying the Basis for the People, Processes and Practices of the CBO Summary of Systems of CBO Accountability

6A. Components of a Small Piped Water Supply System 6.1. 6.2. 6.3. 6.4. 6.6. 6.7.

What are the Components of a Water Supply System? Selecting Water Sources Estimating Quantity of Water Demand Different Ways to Measure the Capacity of the Water Source Managing Water Quality Design of Water Transmission and Distribution

6B. Basic Operations and Maintenance 6.8. 6.9. 6.10. 6.11. 6.12. 6.13. 6.14.

Financing Operations, Maintenance and Emergency Repairs Most Frequent Problems with the Water Intake Most Frequent Problems with the Spring Catchment (Bronkaptering) Most Frequent Problems with the Deep Well, Pump and Pump House Most Frequent Problems with the Reservoir Electrical Safety and Most Frequent Problems with Generators Most Frequent Problems with Water Meters

7. Financial Recording and Reporting System 7.1. 7.2. 7.3.

2

Organizational Structure and Internal Controls General Flow and Terminologies Billing Procedures

8 8 8 8

10 10 10 11 11 11

14 14 17 20 20 20 21

22 22 23 26

28 28 29 31 32 38 38

45 45 46 46 48 49 50 50

51 51 52 56

Water and Sanitation Program

Multi-Village Pooling Project in Indonesia Handbook for Community-Based Water Supply Organizations

7.4. 7.5. 7.6.

Collection Procedures Payment Procedures Financial Reports Preparation Procedures

8. New Investment Project for Community Water Supply 8.1. 8.2. 8.3.

Technical Planning Phase Financial Planning Phase Implementation Phase

Appendices Appendix 1: Sample License to Operate Appendix 2: Model Articles of Organization: Cooperative Appendix 3: Blank Forms

57 58 58

82 82 84 88

91 91 93 113

List of Figures Figure 1: Figure 2: Figure 3: Figure 4: Figure 5: Figure 6: Figure 7: Figure 8: Figure 9: Figure 10: Figure 11: Figure 12: Figure 13: Figure 14: Figure 15: Figure 16: Figure 17: Figure 18: Figure 19: Figure 20:

Rural Water Supply Access Responsibility for Water Supply and Sanitation Development (PP 16/2005) Examples of Ownership and Operations Structures: Fully Public Provision to Fully Private Provision Functional Areas of a Water Supply Enterprise Strengths-Weaknesses-Opportunities-Threats Strategies Suggested Organization Chart of CBOs Simple Water Supply System (Combined Pump and Gravity) Ground Water Formation Spring Formation Components of a Jet Pump Jet Pump System Basic Pump Operating Stages Flow Measurement Using Volumetric Method Weir Method Intake Structure Roughness Coefficients (C) for Different Types of Pipes Drawing of Distribution System Bronkaptering Organizational Structure and Internal Controls From Planning to Implementation

7 10 11 23 24 25 28 29 30 30 30 30 33 34 37 38 43 46 52 84

List of Boxes Box 1: Box 2: Box 3: Box 4: Box 5: Box 6: Box 7:

Partnership between Koperasi Warga Pakar Peduli (Kopali) and Ciburial Village Administration Where Can CBOs Go to for Assistance? Take it to the Board It Pays to Have Strong Community Participation Solving Problems Together What Is 1 m3? When the Cost of Operations and Maintenance is Beyond Community Affordability

12 13 26 27 47 86 88

List of Tables Table 1: Table 2: Table 3: Table 4:

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Rights and Responsibilities of Owners vs Operators Legally Recognized Forms of Water Entities Content List of a License to Operate An Example of Vision-Mission Setting by CBO Federations

12 15 18 23

3


Table 5: Table 6: Table 7: Table 8: Table 9: Table 10: Table 11: Table 12: Table 13: Table 14: Table 15: Table 16: Table 17: Table 18: Table 19: Table 20: Table 21: Table 22: Table 23: Table 24: Table 25: Table 26: Table 27: Table 28: Table 29: Table 30: Table 31: Table 32:

SWOT Analysis Illustration Systems of Accountability Selecting Sources of Raw Water Customer Profiles Measuring Water Source Capacity Raw Water Treatment Processes Example of Calculation on Rates of Flow Given Different PVC Pipe Sizes (Slope = 1.14) Hazen Williams Table on Pressure Loss Hazen Williams Table on Pressure Loss Hazen Williams Table on Pressure Loss (PVC 100-Meter Pipe) Hazen Williams Table on Pressure Loss Capacity of Pipes Example of Charting Hourly Flow Rates for Storage Common Problems and Maintenance for Water Intake Common Problems and Maintenance of Deep Well and Pump Common Problems and Maintenance of Pump House Common Problems and Maintenance of Reservoir Common Problems and Maintenance of Electrical Parts Common Problems and Maintenance of Generators Common Problems and Maintenance of Water Meters Financial Definition and Terms Used Example of Developing Unit Prices for Construction Components Financial Decision Making Process for Calculating Tariffs Willingness to Pay Example of Calculation of Financial Internal Rate of Return Construction Supervision Sheet Budget Supervision

24 27 29 31 32 38 40 40 41 41 42 43 44 46 48 49 49 50 50 50 53 83 84 85 86 87 89 90

List of Illustrations Illustration 1: Illustration 2: Illustration 3: Illustration 4: Illustration 5: Illustration 6: Illustration 7: Illustration 8:

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A Small Scale Water Facility in Indonesia Water Catchment Surface Water Intake Facility Spring Catchment A Typical Pump House in Rural Area An Improved Pump House Reservoir Electrical Safety

9 37 46 46 48 48 49 50



Additional Materials and References Included in the Accompanying CD Multi-Village Pooling Project, “Guidelines for Performance Monitoring of CommunityBased Water Supply Organizations” (2009) Multi-Village Pooling Project, “Model Local Government Regulation on Water Supply System Operations by Community-Based Water Supply Organizations” (2010) Hartmann and Unger, “Picture Book: The Good and The Bad Infrastructure: Water Supply and Sanitation” (2006) PAMSIMAS, “Manual Teknis: Pengoperasian dan Pemeliharaan Prasarana dan Sarana Air Minum dan Sanitasi” (2009) PAMSIMAS, “Manual Teknis: Jenis dan Sumber Air Baku Serta Pemanfaatannya” (2009) US Environmental Protection Authority, EPANET

www.wsp.org

5


Foreword

Water is a basic need for human live and must be available in adequate and sufficient quantity and quality, as mandated in Law 7/2004 on water resources. To ensure that water needs are met, provision of water supply is regulated in Government Regulation 16/2005 on Development of Water Supply Systems. The objective of water supply development is in line with the target of the Millennium Development Goal (MDG) for water supply sub sector, which is to increase a national safe access for water to 68.87% by 2015, and to 65.81% in rural areas. The target of MDG for water supply in rural areas is a significant challenge for Indonesia, because of the uneven distribution of its population and the poverty of its rural population. Number of poor in rural areas reaches as much as 65% of 35 million poor people in Indonesia. Currently, the safe access for water in rural areas is 45.72%, then requires an increase of 20.09% to achieve the target. Government has worked hard to increase the safe access to water in rural areas reaches as, involving local communities in the planning, development and post project management processes. Large-scale investment projects to support development of water supply infrastructure in rural areas, such as WSSLIC and Pamsimas, are managed by communities through water user associations. This organization has become an effective forum to manage and deliver sustainable development outcomes in rural drinking water infrastructure. Experience in community-based development indicates a positive result, such as increasing the sense of ownership of the project and reducing the project costs. However, the performance of water user associations in the post construction period is largely determined by their managers and the participation of the community. In order to achieve the positive results in management of drinking water as a community-based learning for stakeholders and communities, then herewith is drafted a handbook for Community-Based Water Supply Organization. It is intended as a reference of best practices in operating water supply system in rural areas by water user associations for the associations itself and also for local government. This handbook describes the important aspects in the operation and maintenance and management of the system in good performance, which might encourage the development of new investment in community water supply systems. Each chapter presents instruments that aim to help users to implement the concepts. These concepts include institutional frameworks for water supply provision, regulatory requirements to establish a water supply service organization, the organizational structure and management systems of water user associations, the components of small-scale piped water supply systems, basic operation and maintenance, recording system and financial reporting for water supply management associations, and preparation of investment development plans. I would like to express my sincere gratitude to everyone who worked in the preparation of this book. I hope that it is useful and gives a significant contribution to provide guidance for enhancing competency-based and community drinking water management to meet water needs for the poor in the rural areas and creating a more prosperous Indonesian society.

Jakarta, 15 April 2011 Director Water Development Di irreector of Wa W ate ter Su SSupply up pp ply ly D eve

IIr Ir. r. Da D Danny nny Sutjiono

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Background

1.

Because a significant number of villages are outside the reach of utility service and rely on unimproved sources of water, the Government of Indonesia has been supporting the construction of village water infrastructure to be managed by users through community-based water organizations (CBOs) since the 1990s.

A study of CBOs in 5 districts in West and East Java1 found that they provide a far-reaching service – catering to an average of 1,200 persons (approximately 300 households) per organization. All the CBOs operating in these 5 districts alone could be serving up to 800,000 people with piped water, representing about 7% of the total population in those districts.

Figure 1: Rural Water Supply Access 100 % 90% 80% 70% 60% 50% 40% 30% 20% 10% 0%

Unimproved Other Improved Piped

2006

2007

2008

Source: Statistics Indonesia, SUSENAS

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200 9

Emphasizing local ownership, the community-based management model allows systems to be better maintained and operated over their lifetime. If CBOs perform exceptionally, they could operate the infrastructure to generate income that may be used to expand services to new customers, who are usually willing to pay for better service.2 However, expansion requires improved commercial practices beyond what CBOs might be able to currently arrange. An increase in the numbers of customers, for example, will require improved billings and collection practices, better financial recording – often to support the ability to seek debt financing, continued planning, maintenance and renewal of assets and improved organizational systems.

1

The Multi-Village Pooling Project baseline study assessed 171 CBOs representing 25% of over 600 known CBOs existing in the districts of Bandung, Cianjur, Lamongan, Malang and Blitar.

2

Water and Sanitation Program and Akademika, Willingness-to-Pay for Community-Based Water Supply Services in West and East Java, (2009).

7

Introduction

2.

2.1. Purpose This reference book is as much for the staff and managers of organizations who assist CBOs, as much as it is for the staff and managers of CBOs themselves, to help CBO operate viably. The book discusses basic concepts on key topics to managing a small piped water system ideally for up to 1,000 households. It presents tools that can be adapted by CBOs for use in their operations, such as forms, checklists and procedural guidelines. Illustrative examples have also been compiled from the experiences of the district local governments, support organizations and CBOs operating in East and West Java, who participated in the Multi-Village Pooling (MVP) Project. This toolkit seeks to compile a set of ready resources for organizations supporting Indonesian CBOs and CBOs themselves, which was not previously available despite many years of rural water investment projects. The book introduces fundamental concepts in an easyto-understand way, so that a number of discussions have been simplified. This will give users a basic understanding enough to seek further resources/references or advice from experts, which is encouraged. 2.2. About the Multi-Village Pooling Project The MVP project (2008-2009) was a research activity that sought to generate lessons on the potentials and challenges of CBOs and ways to help them improve and expand services on a continuing basis. The tools in this book were developed and tested with CBOs and their support organizations that participated in the project. Support organizations included the local government units on housing and settlements (Dinas Cipta Karya), health (Dinas Kesehatan) and planning (BAPPEDA) in the districts of Bandung, Cianjur, Blitar, Malang and Lamongan; non-government organizations such as Yayasan Pengembangan Swadaya Masyarakat and associations of CBOs: Asosiasi Hippams Banyu Urip (Lamongan), Asosiasi Pengelola Sarana Air Bersih dan Sanitasi Blitar Sehat (Blitar), and Asosiasi Pengelola Sarana Air Bersih dan Sanitasi (Malang). The project, including the development of this toolkit, was led by Ministry of Public Works in partnership with the Ministry of

8

Health and National Development Planning Agency. The World Bank Water and Sanitation Program provided implementation support to these ministries. 2.3. Topics and Tools in the Book The book is made up of eight chapters that discuss the different aspects of operating and maintaining, managing and planning a new investment in a community-managed water system. Each chapter includes tools available to help users implement the concepts discussed. Tools within the chapters are usually filled up with examples, while blank forms are available in an appendix. Chapter 3 Institutional Framework for Community-Managed Water Supply gives an overview of the legal and policy framework within which community-managed water supply systems operate. A Model Local Regulation of Community-Based Water Supply is a tool that may be adapted into a district council or mayoral decree to organize and govern the sector locally. Chapter 4 Regulatory Requirements to Operate a Water Supply System discusses the basic regulatory requirements for operating a water supply system in general, and a community-based water system in particular. A sample of Water Extraction Permit is included. The chapter also discusses two important continuing obligations of the CBO. The first obligation is to meet drinking water quality standards and the second, is to provide water supply on a continuing basis as a viable entity. The chapter provides an overview of the regulations on drinking water quality and monitoring, as well as a discussion on performance monitoring. A Guideline for Establishing a Performance Monitoring System that discusses performance measurement and analysis, linked to the reporting and regulatory requirements of local government is annexed as a tool. Chapter 5 Organizational Structures and Management Systems of CBOs tackles the main operational and management functions of a CBO and provides suggestions on how community groups can be organized to effectively perform those functions. As implementation support, the chapter features Notarial Decree Establishing the CBO (in the form of a cooperative or an association), Model Articles of Incorporation of a Cooperative and an Association, and an Organizational Chart with Job Descriptions for the most basic



Illustration 1: A Small Scale Water Facility in Indonesia

positions. The chapter also emphasizes the use of governance systems internal to the organization, to ensure that CBOs operate viably and in doing so, meet the expectations of the community in terms of service and how resources are used. These organizational systems for accountability are exercised primarily through the Board of Governors and the General Assembly. Tools in support of these systems include: Composition and Function of the Board of Supervision, including a List of Matters for the Deliberations of the Board, Sample General Assembly. Chapter 6-A Components of a Small Piped Water Supply System starts by describing the basic infrastructural components of a water supply system, from drawing water from the source; transmitting, treating and storing water, to distributing it for use. This sub-chapter includes technical discussions on measuring the available volume of water from the source, water quality and treatment as well as some simple hydraulic concepts related to pipe-sizing and storage design. Chapter 6-B Basic Operations and Maintenance The second part of the chapter discusses basic operations and maintenance of different system components.

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There are numerous tools accompanying the different topics in this chapter: Illustrations of Typical Structural Components, Water Quality Standard Regulations, Table for Calculating Pipe Diameter, Standard Procedures for Operations and Maintenance and Troubleshooting Guide. Chapter 7 CBO Financial Recording and Reporting System The chapter presents the steps, formats and responsibilities of a simple financial system for a CBO. The system is a simplified financial management system tailored to community-based water businesses. It is founded on recording on a ‘cash basis,’ but modified so that essential financial reports, such as the income statement and balance sheet, can be generated by the system. The discussion starts with assigning minimum financial recording responsibilities and proceeds with a step-by-step guide on transaction recording (receipts and payments) and summary reports generation. The tools include: Forms for Meter Reading, Water Tariff, Bills for Collection, Customer Ledger Cards, Water Bill, Official Receipt, Cash Receipt, Payment Voucher, Cash Disbursement Book, Subsidiary Ledger, Accounts Summary, Adjustment Guide, Income Statement and Balance Sheet. Tools in support of the system are available in print format that can

be reproduced or photocopied, as well as in electronic format using Microsoft Excel, which has an added feature of automating the calculations through linked worksheets. Chapter 8 New Project Investment Planning This chapter deals with the basic decision points and preparation steps should a CBO consider expanding or improving the current system. It deals with planning a budget based on technical specifications, calculating the resulting tariffs and assessing the feasibility of financing a portion of the investment through debt as a basis for deciding whether the proposed investment project should go ahead. The chapter then discusses the steps and tools for making sure that project construction/implementation is conducted on time and according to the expected quality. The tools available from this chapter are: Template for Technical Planning, Bill of Quantities and Project Budget, Tariff Calculator, Financial Rate of Return and Net Present Value Calculator, and Procurement Plan Template.

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3.

Institutional Framework for Community-Managed Water Supply

3.1. Who is Responsible for Providing Water Supply to the People? Chapter 3 • Gives an overview of the legal and policy framework within which community-managed water supply systems operate • Describes a range of owner & operator arrangements based on the degree of participation by third parties • Discusses the different rights and responsibilities of water supply owners and operators • Highlights the rights and obligations of water supply service customers Available Tools: • A Model Local Regulation of Community-Based Water Supply is a tool that may be adapted into a district council or mayoral decree to organize and govern the sector locally.

Responsibility for water supply development rests on the State as part of a policy ‘to ensure universal access to water for minimum daily basic needs to support a healthy, clean and productive life.’ The State policy is primarily articulated in Law No.7 of 2004 on Water Resources (Law 7/2004) and Government Regulation No. 16 of 2005 on Water Supply System Development (GR 16/2005). Water supply development includes many aspects: planning, construction, operations and maintenance, and monitoring and control of services. The authority to develop water supply within their jurisdiction primarily rests on local governments, who must act consistently with national and provincial policies and strategies. Under the law, they execute this authority through state- or region-owned enterprises (Badan Usaha Milik Negara – BUMN or Badan Usaha Milik Daerah – BUMD). 3.2. How can CBOs be Involved in Water Supply Service? To what extent can cooperatives, private enterprises and communities become involved in water supply system development, considering that Law 7/2004 grants full authority and monopoly rights to state- and region-owned enterprises? The law provides that these groups can be involved in water supply in the event that BUMN or BUMD is unable to improve the quantity and quality of services in its area of responsibility. BUMNs or BUMDs may cooperate with these other legal entities on the basis of a cooperation contract. If CBOs Figure 2: Responsibility for Water Supply and Sanitation Development (PP 16/2005) Ministry of Public Works

Provides inputs to achieve WSS objectives & balance interests of consumers and service providers

Coordinates with other agencies to develop policies, standards and programs to support LGs

Politicians promise to deliver services Local Government Develops policies in line with national & province

Consumers elect politicians and demand better service

BPP SPAM* & Technical Department Public / Consumers

Establishes BUMD to develop WSS & monitors performance

Assists local governments in implementation of standards & evaluation of service performance

Local government plans & invests in WSS

WSS Operator delivers the services consumer demand

*Support Agency f or Water Supply Development

10

WSS Operator

BUMD Can enter into a cooperation agreement Other Legal Entity



intend to operate within the service area of the local water utility (or Perusahaan Daerah Air Minum - PDAM), they must enter into a cooperation agreement with the PDAM. If CBOs operate outside the service area of the PDAM, the authority rests on the chief executive or a delegate department. 3.3. Residual Authority of the State and Local Governments Even if the State cooperates with other legal entities, the Government retains the power to regulate water supply services and water resources use. Government entities may also assist service providers to facilitate the achievement of sector objectives. The basic institutional framework for water supply development is depicted in the schematic in the previous page. 3.4. Are CBOs Part-Owners or Strictly Operators of Water Supply Systems? As mentioned in the previous sub-section, government has the option of providing water supply under a fully public model, or through a public corporation model, i.e. BUMN or BUMD. It can also enter into partnerships with third parties. Depending on the authority delegated by the local government, legal entities can participate

in water supply under different partnership models. Some of these partnership models are presented in the diagram below. The diagram does not seek to be comprehensive, but to show the possible different degrees of participation. They can function as ‘strictly operators’ of systems owned by the government. As operators, they are expected to run the water supply infrastructure in return for some form of compensation. In traditional service or management contracts, this compensation comes in the form of a management fee. In the case of CBOs, however, most often the compensation comes in the form of the benefit of affordable water supply to the community in which the individuals forming the CBO belong, and honorarium received by community-members who work directly to manage and operate the CBO. Community residents that form CBOs sometimes take part, not only in managing and operating the water supply system, but also in financing the initial investments – such as, contributing cash or labor during construction. Often, depending on the agreement with government and the articles of organization on which basis the CBO was formed, contributions of individuals are ‘given up’ (much like a donation) to the water supply enterprise or CBO itself and any value generated by such investment is returned to continuing the mission of the

Figure 3: Examples of Ownership and Operations Structures: Fully Public Provision to Fully Private Provision

Public owner & operator model

e.g. local government Department of Construction

Public-owned corporation model

Full privatization/ diventure model

X

Partnership models

e.g. local government water company (PDAM)

Management

Concession

Public party delegates authority to manage, operate and maintain facilities

Public party delegates authority to manage, operate and maintain facilities

Public party retains ownership

Private party invests in system expanslon, but ownership retained by public party

Joint venture

Private party invests in equity

enterprise or CBO instead of being divided as profit to the individual contributors. The ‘benefit’ of the initial contribution, therefore, comes in the form of ‘community dividends’ as opposed to ‘(individual) owner’s dividends.’ These are so called ‘service-oriented’ enterprises – where the primary purpose is not profit, but access to service. CBOs and other private entities may also cooperate with government as part-owners. In this case, they expect a return for their investments and retain a claim on the water supply assets. This arrangement is governed by an additional set of laws and regulations on public-private partnerships in infrastructure. (Note that ‘assets’ do not only include the physical infrastructure and buildings of the water supply system, but also the cash, inventories and receivables due to the enterprise.) In all cases, when the cooperation agreement finishes, the law states that assets must be turned over to government. 3.5. Why is it Important to Distinguish between Owners and Operators? Owners and operators have different responsibilities and obligations and enjoy different rights and privileges. Clarifying the relationship at an early stage and through formal processes is a good way to protect each party from any conflicts that may arise given their sometimes divergent interests. More importantly, early and clear agreements will help ensure that diverging interests are minimized in the first place and that both parties move towards a shared understanding of the goals of the partnership and the best way to achieve them. There are a number of mechanisms/instruments that balance the relationship between owners and operators. These include: laws, regulations, partnership/cooperation agreements, deeds of establishment and bylaws of enterprises, policies and decisions of the board of directors, dialogue and even, public or customer feedback.

* Full private provision is not presently contemplated by Indonesian policy

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Table 1: Rights and Responsibilities of Owners vs Operators

Owners vis-ă-vis Operators Responsibilities • Invest in assets and asset renewal, including, potentially, by taking on debt • Take on a level of risk related to the growth of their investment • In specific cases, fulfill residual obligation/liabilities

Rights • Return on investment • Proceeds in sale of assets • Appoint board of directors • Appoint managers • Supervise the operator

Operators vis-ă-vis Owners Responsibilities • Maintain assets in good condition • Operate system to fulfill service obligations • Exercise due care in the fulfillment of duties • Increase the return on investment for the owner

Box 1: Partnership between Koperasi Warga Pakar Peduli (Kopali) and Ciburial Village Administration Year Established No. of Customers at Start Organization

: 1999 : 600 : 20-Year Partnership Agreement between Koperasi Warga Pakar Peduli (Kopali) and Ciburial Village Government

Prior to 1999, the villagers traditionally used public toilets located close to water sources, which at that time were scattered around the village. To meet household demand, from 2 a.m. onwards the villagers would take turns using the public toilet facilities. In mid 1999, Ciburial village received a donation of pipes from the governor, which were sufficient for only three of the village’s eleven neighborhoods. The village head called on the assistance of the members of Paguyuban Warga Pakar, which coincidentally included many alumni and professors of the Bandung Institute of Technology. Paguyuban Warga Pakar formed a committee to do the work, from designing the installation to giving information to the community via the sub-neighborhood and neighborhood heads. The first stage involved conducting a survey of community capacity and the number of households that could be served. The results of the survey concluded that the community should be divided into three economic strata: Class A - households with an above average capacity (15%); Class B – households with the capacity to meet extra needs (10%); and Class C – households that were only able to make ends meet and had no extra capacity (75%). This purpose of this classification was to identify those who were able (class A) to subsidize those who were less well off (class C), and those who were just able to meet their own needs (class B). The calculations showed that the cost of constructing an installation and reservoir to supply 1,000 users would be IDR 1 billion. This translates as an average payment of IDR 1,000,000 by each user, with Class A users paying IDR 3,000,000, Class B users IDR 1,000,000, and Class C users IDR 500,000. By adopting this cross-subsidy approach, the community members support each other by sharing the cost fairly. The services are still running quite well, but the (new) village head unilaterally took over the management of the facility from last year, prohibiting any partnership agreements being made with private investors. The experience in Ciburial shows that forms of partnership need to be standardized, if necessary, by the district. Where third parties provide facilities, care needs to be taken to ensure that the business entity is accountable for the running of the business as proposed and for a clear minimum time period, to prevent businesses from profiteering.

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Rights • Compensation • Security of tenure in good service, according to the cooperation agreement • Direct the day-to-day operations of system without undue interference

3.6. Customers also have Rights and Responsibilities Customers have the right to enjoy water supply services that meet the standards stated in law and regulations. These include basic standards relating to the quality of drinking water, adequate volumes of supply, and availability of service. It can also include performance standards such as timeliness of repairs during outages and accuracy of billings. Customers have the right to be informed about the tariff and fees structure and their amounts. Indeed, in many communities, public consultations are held on the tariffs. Legitimate complaints/grievances of customers need to be adequately addressed – firstly through measures defined in the service contract between customers and service providers and ultimately, through the courts of law. Importantly, customers also have a right to obtain sanitation and wastewater disposal services. On the other hand, customers have the obligation to pay for the service according to the established tariff policy and use the water supply judiciously. Customers have to do their part in maintaining the water facilities in good working condition and to follow directives received from the service providers. It could be useful to formalize these rights and obligations through a service contract between the CBO and its customers.



Box 2: Where Can CBOs Go to for Assistance? Managing and operating a water supply system is no small task. It requires a high degree of skills, hard work and patience – and it helps if they have institutions that they can turn to for support. Local governments and non-government organizations are the most common sources of support for CBOs. BANDUNG DISTRICT GOVERNMENT RURAL WATER SUPPLY PROGRAM Conscious of the government’s limited ability to provide infrastructure, including rural water supply facilities, an appropriate strategy is needed for the efficient provision of water supply, particularly in rural areas. One method is adopting a community empowerment approach throughout the project cycle, which involves: 1. 2. 3. 4.

Increasing public participation Forming Village Water Supply Management Groups (Kelompok Pengelola Penyediaan Air Bersih Desa - KPPABD) Regular monitoring and evaluation Facilitating communities to construct facilities

To ensure optimal construction of the facilities, from verification process through the proposal passing the local development planning screening process, villagers have formed village water supply management groups to propose water supply programs. The village water supply management groups are involved in each development step, including planning, construction and maintenance. They are involved by the contractors building the facilities, during the construction and maintenance phases. Management of the facilities built by the contractor (not the assets) is handed over to the village administration, which delegates their management to the village water supply management group. By involving the village water supply management groups in every stage, the community, through the village water supply management group, should have a sense of ownership of the built infrastructure and gain experience in technical aspects of village water supply and the village water supply network. Today, 201 village water supply management groups in 276 villages/wards in Bandung District have been formed and trained. The training and education program for the village water supply management groups is continuing. Some groups that have been able to apply what they have learned from the training grow into healthy village water supply management groups that are able to build facilities, increase the number of users, and even have savings for rehabilitation and make contributions to village funds. All this, along with good service and competent technical, financial and organizational management, have resulted in satisfied customers. Ir. Deddy Mulyadi, MM, M.Sc Head of Bandung District’s Housing, Spatial Planning and Cleanliness Agency Yayasan PESAT (Ms. Helen Lok) The Pesat Foundation is committed to supporting communities by providing water supply systems based on the capacity of the community. The foundation builds equal partnerships with communities to jointly manage water supply systems through water supply management boards. The foundation bases its programs on detailed observations that explore all local potentials to ensure that each system meets the needs of the whole community. To this end, the foundation focuses on the institutional strengthening of water supply management boards to ensure the durability of the physical infrastructure of the water supply system. This institutional strengthening takes the form of training in good management, administration, and financial practices, and technical training in water supply development. Local communities now have water supply, although the management of the systems is not quite as planned and expected. The lessons learned from this experience are that communities are able to run water supply management boards as community forums, and that communities have much to offer to ensure the smooth running and sustainability of water supply programs. Support from others always helps towards developing water supply management boards so that local communities have a reliable water supply system managed by the community itself. Chapter References: Water Resources Law No. 7/2004 Government Regulation 16/2005 Presidential Regulation 67/2005 Additional Resources: Model Local Government Regulation for the Operation of Water Supply Systems by Community-Based Water Supply Organizations – in CD

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4.

Regulatory Requirements to Establish a Water Supply Service Organization

Chapter 4 • Discusses three basic requirements for establishing a water supply service organization: o Formation of a legal entity o License to operate a water supply system o Water extraction permit • Discusses other regulatory requirements to continue operating as a water supply provider Available Tools: • Comparison of Different Organizations • Guidelines for Community Water Supply Organizations Performance Monitoring • Sample License to Operate

In general, there are three basic requirements to be eligible to operate a water supply system in partnership with the local government. They are: the organization must be a legal entity; it must have license to operate a water supply system; and, since the water supply provider is likely going to need to take water from natural sources, it will need a permit to extract water. There are some exceptions to these and they are discussed below. CBOs have been operating for many years on an informal basis. Why would CBOs consider formalizing and following regulations instead of going on as usual? Formality brings a level of security to CBOs – by following the laws, CBOs should expect protection from it including benefiting from rights to property and use (e.g. water permits confer to CBOs the right to extract and use water), due process, limiting the personal liability of individual members and asserting to third parties the rights of the CBOs to continue to operate without disturbance. Compliance demonstrates to the public that a CBO is worthy of trust and acts responsibly, and therefore, should be given a degree of independence to operate continuously. Formality also opens up more doors for the CBOs to deal with other businesses and support agencies, such as a bank, investors and other development/ government entities that have mandates to support micro- and small-businesses. Importantly, CBO formality gives the community enterprise recognition as a professional. 4.1. Must be a Legal Entity; Recognized Forms of Community Organizations Based on regulations issued by the Ministry of Public Works (MPW Regulation 18/ PRT/M/2007) to implement Law No. 7/2004 and GR 16/2005, communities need to manage water supply systems through a legal entity. A legal entity is a group of persons organized through the formalities specified under the law and in this way is considered under the law as a single ‘juridical’ person. The regulation identifies a number of forms of organizations that are allowed to manage water supply. Community groups can form a private enterprise, either for-profit such as a limited liability company or not-for-profit, such as a foundation. Community groups can also be organized as a cooperative, which is a communally-owned organization established to pursue a common interest (in this case, the provision of water supply). If the provision of water supply was intended to be limited to community members, they can also form into an association, of which there are various kinds: users’ associations (Himpunan Kelompok Pemakai Air Masyarakat), community deliberation boards (Badan Musyawarah Masyarakat) community self-help groups (Kelompok Swadaya Masyarakat), and users’ and operators’ groups (Kelompok Pemanfaat dan Pemelihara). It must be emphasized that under GR 16/2005, a users’ association is only allowed to serve its community members. Thus, if the aim of the group is to supply water to those outside the community, it should consider forming a limited liability company, foundation or cooperative.

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To be conferred with legal status, organizations must be formed in accordance with the formalities provided by law. In the case of associations, members do not only need to establish their organization by way of a notarized deed in accordance with the Indonesian Civil Code juncto Staatblad 1870 No. 64 (Stb. 1870 No. 64), but the deed must also be approved by the Ministry of Law and Human Rights. Although GR 16/2005 and MPW Regulation 18/PRT/M/2007 speak only of state- or region-owned enterprises, the law on decentralization (Law No. 32 of 2004)

in relation to the government regulation on general directives regarding villages (GR 76/2001), allows for the establishment of village-owned enterprises. Therefore, it is conceivable to have village-owned water supply enterprises in addition to state- or region-owned ones. However, the regulations are clear that such a village enterprise will still need to take one of the forms of organizations recognized by law – such as a cooperative, limited liability company, etc. Its character as a village enterprise relates only to its ownership. The village is both a political and social

structure in the Indonesian context; and the dominance of each character varies from village to village. This is why, often, a villageowned enterprise is taken synonymously as a community-owned enterprise. Legally speaking, a village enterprise operates under the authority of the village government, and all rights and liabilities for the system remains with the village. The table below presents further details on the legal formation, nature and capacity of each type of entity recognized by law as legitimate participants in water supply development.

Table 2: Legally Recognized Forms of Water Entities

Legal Basis

Limited Liability Company (“PT”) Law 40/2007 on Limited Liability Company

Legal Status

Legal Entity

Legal Entity

Legal Entity

Either Legal Entity or Not Legality depends on registration with and approval by the Ministry of Law and Human Rights  Legal entity is permitted to sign agreements with banks or other parties  Non-legal entity is just a traditional association

Governance Structures and Succession of its Controlling Boards

 General Meeting of Shareholders (GMS), Board of Directors, and Board of Commissioners  Directors and Commissioners are appointed and dismissed by GMS  Directors are appointed and authorized by GMS to manage the company

 Board of Advisors, Board of Governors, Board of Supervisors  Governors and Supervisors are appointed by the Board of Advisors  Governors are authorized the Board of Advisors to manage the Foundation  Board of Advisors is the highest controlling organ in the Foundation

 Meeting of Members, Management Board, Board of Supervisors  Managers and Supervisors are appointed and dismissed by Meeting of Members  Management is authorized by the Meeting of Members to manage the Cooperative  Meeting of Members is the controlling organ of a Cooperative

 Founder and Appointed Management  Appointed Management is authorized by the Founder to control and manage the Association  Associations are for social, cultural and political aims and objectives  Meeting of Members is the controlling organ of an Association

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Foundation

Cooperative

Association

Law 16/2001 on Foundation as amended by Law 28/2004

Law 25/1992 on Cooperative Indonesian Civil Code (KUH and GR 4/1994 on Requirement Perdata) juncto Staatblad 1870 and Procedure of Legalization No. 64 (Stb. 1870 No. 64) of Deed of Establishment and Amendments of Cooperative Charters

Note: - It is also possible for the Board of Advisors to appoint several people to serve as board directors on the recommendation of the Board of Governors.

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Limited Liability Company (“PT”) Responsibilities, Responsibilities Authorization The Board of Directors, and Liabilities of under the supervision the Organization of the Board of towards Commissioners, has the Creditors responsibility toward (Banks) and creditors and suppliers Suppliers Authorization The Board of Directors, under the supervision of the Board of Commissioners, is authorized to deal on behalf of the company with the creditors and suppliers Liabilities The Directors are not personally liable for agreements that they make on behalf of company

Foundation

Cooperative

Association

Responsibilities The Board of Governors, under the supervision of the Board of Supervisors, has the responsibility toward creditors and suppliers

Responsibilities The Management Board, under the supervision of the Board of Supervisors, has the responsibility toward creditors and suppliers

Responsibilities The Appointed Management has the responsibilities stated in the association’s Articles of Association

Authorization The Board of Governors, under the supervision of the Board of Supervisors, is authorized to deal on behalf of the foundation with creditors and suppliers Liabilities Governors are personally liable if the Board of Governors fails to carry out its duties according to the Deed of Establishment, causing loss to the Foundation or a third party

Authorization The Management Board, under the supervision of the Board of Supervisors, is authorized to deal on behalf of the cooperative with creditors and suppliers Liabilities The Management Board is liable in relations with creditors and suppliers. The obligations and liabilities largely depend on the agreements made. But in case of default, the Management Board will be held liable

Authorization The Appointed Management is authorized to act for and on behalf of the association pursuant to the provisions of the Articles of Association Liabilities The Appointed Management is liable, but not personally, for every agreement made on behalf of the Association. However, in case of default, the Appointed Management will be liable if the Appointed Management fails to carry out its duties according to the Articles of Association

Loss liability is limited to the number of shares held by the shareholders Relationship of Organization with Members and Customers

Tax Liability

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 The relationship with  In relation to obligations to its customers depends third parties, the foundation on the agreements is represented by the Board of made between the Governors company and its customers.  Directors may have direct contact with customers because it is their duty to perform the administrative work of the company.  Income tax liability  Income tax liability

 Members of a cooperative are  The Appointed Management, the owners and also the users/ as the people authorized to customers of cooperative’s manage the association, are services the ones who have contact  The Membership of with members and customers Cooperative is based on equality of economic interest in the cooperative’s business

 Income tax liability

 Income tax liability



Organizational/ Registration Process

Profit

Limited Liability Company (“PT”)  Established by two or more people by a notarized deed  Deed of Establishment  To obtain status as a legal entity, the company must submit an application  The application is made to the Minister of Law and Human Rights  If there is no objection from the Minister of Law and Human rights, within 30 days the applicant must directly submit the application letter and supporting documents  If all of the above conditions have been met, the Minister will issue a decree, approving the company’s status as a legal entity

Foundation

Cooperative

Association

 Established by a notarized deed by one or more founders who donate a part of their wealth to the foundation  Deed of Establishment and Charter  To obtain legal status, the founders or their attorney submit an application to the Minister of Law and Human Rights through the notary who prepared the foundation’s deed of establishment  Foundation’s deed of establishment that has been legalized as a legal entity and amendments to the foundation’s charter that have been agreed or reported must be promulgated in the State Gazette of the Republic of Indonesia

 Established by a deed of establishment and cooperative charter  Cooperative obtains status as a legal entity after the deed of establishment is legalized by the Government  Minister of Cooperatives and Small Enterprises Development legalizes the deed of establishment if, after investigation, it is found that the cooperative’s charter: a) is in compliance with Law Number 25 Year 1992 on Cooperatives b) does not contravene norms of public order and morality  Legalization of the deed of establishment is promulgated in the State Gazette of the Republic of Indonesia

 Established by two or more people  Deed of Establishment is notarized  To obtain status as a legal entity, the deed of establishment must be submitted to the Minister of Law and Human Rights  If there is no objection from the Minister of Law and Human Rights, the application will be approved  No special regulations requiring promulgation in the State Gazette

For-profit organization

Non-profit organization (Article 5 (1) Law Number 16 Year 2001 on Foundations and Law Number 28 Year 2004 on Amendments to Law Number 16 Year 2001 on Foundations)

Revenue is shared equally based on the composition of services provided by the members

Non-profit organization

4.2. Must Have a License to Operate CBOs must obtain a license to operate from the local government. The law speaks of competitive tender as the means in which third parties are brought on board to assist BUMDs in providing water supply. There is little guidance at present, however, on how local governments must license providers who supply to communities outside the reach of such BUMDs. Typically, licensing is an administrative procedure where the competence and capability of an entity to perform a public service is assessed, and the authority to carry out such public service is delegated within specific terms and conditions. Becoming licensed is a privilege, rather than a right – i.e., government has the authority to refuse to license an entity for just causes and given due process. Part of the license review process may include a public hearing to allow other parties to comment on the decision to grant a license. A license will generally contain the following matters:

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Table 3: Content List of a License to Operate

Subject

Details

Commentary

Information on the License Holder

Establishes the identity of the license holder with such information as the name, domicile, type of organization and authorized representative

Service Area

Identifies the location, area and communities that will be covered by the license holder

Important to define not only the current service area, but if necessary under the conditions of the license, also any expansion areas that will be covered by the provider

Term and Period of the License

Duration in years; effective and expiration dates of the license

According to GR 16/2005, cooperation agreements for the supply of water will not exceed 30 years.

Fees Paid

Indicates any amount paid to obtain the license

Service Standards and Other Conditions

Defines the requirements for the service with which the license holder must comply. Basic requirements relate to: (1) The quality of water covering physical, chemical, and bacteriological requirements in accordance with quality standards determined by Minister for Health (2) The quantity of water to be guaranteed in accordance with minimum basic daily needs, appropriate use and available flows (3) The pressure of water supply to be guaranteed in distribution network system Conditions relating to the performance of the entity might be applied to ensure that it can adequately serve the public in an efficient manner. These may include conditions/ performance standards relating to: (1) Financial viability of the enterprise (2) Operational efficiency, such as in the number of staff or the proportion of administrative costs to the total cost (3) Responsiveness and fairness to customers (4) Accuracy of billings (5) Maintenance and repairs, including the length of time for repairs (6) Management of assets to ensure their proper working condition

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Subject

Details

Commentary

Tariffs

Outlines the approved tariff structure and the duration of effectiveness of the tariff approval (if different from the period of the license)

Tariff-setting is discussed in Chapter 6. Based on GR 16/2005, tariffs need to consider the cost of operation and maintenance, depreciation, amortization and interest payment, other costs and an appropriate margin for the provider.

Describes the process for how tariff adjustments are to be made within the duration of the license

Periodic revalidation of the assumptions in the approved tariff and considering performance of the water provider is good practice and can make tariff adjustment processes fair and transparent. Tariff provisions might also anticipate the need for adjustments, whether automatic or not, in the case of extra ordinary price increases/decreases in the price of inputs or other changes in the obligations of the provider.

Rights and Privileges

GR 16/2005 sets out the following rights of a water supply provider. They can also be specified in the license: (1) Obtain an amount of bulk water sufficient for drinking water in line with license that is given (2) Obtain land to establish infrastructure in line with prevailing laws (3) Receive payments for service in line with the approved tariff (4) Disconnect the connection of a customer who does not fulfill their obligations

Procedures for Administering the License

The license may refer to the administrative regulation that describes how licenses are issued, reviewed, renewed and canceled.

Reporting Requirements

Special reporting requirements to allow the issuer of the license to monitor the license holder’s performance could be specified. Financial reporting should also be specified, including the standard used in financial reporting and requirements for an independent audit.

Dispute Resolution

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The license may refer to procedures or regulation that cover the question of how aggrieved parties may seek redress in relation to the issuance of the license.

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4.3. Must Have a Permit to Extract Raw Water While not technically a prerequisite for establishing a water supply entity, it is hard to imagine how a CBO can begin to operate if there was no raw water to process, treat and sell to the community. The law puts drinking water above all other uses of water, such as use for agriculture, industry and municipal services. Nevertheless, the policy seeks to ensure the sustainability of the source and requires a permit for drilling wells and for drawing water. Exploitation of water resources is governed by 3 separate pieces of legislation: Government Regulation Number 22 of 1982 concerning Water Use Arrangements (GR 22/1982) provided the general framework for regulating water resources; the Minister of Public Works Regulation No. 49/PRT/1990 governs the procedure for licensing surface water use; and, the Minister of Energy and Mineral Resources Regulation No. 1451 K/10/MEM/2000 concerns the regulation of ground water. The authority for issuing permits for the use of surface water rests on the Ministry of Public Works where the water source is located in a river basin that is under the management of the Ministry, and on the Provincial Governor otherwise. On the other hand, the authority to issue permits for the use of ground water lies with the district government where the water resources lies within the jurisdiction of the district, and elevates to the province where the water resource crosses boundaries. For surface water, an application for the exploitation of water needs to be submitted 30 days prior to the intended use. The permitting authority will decide on the basis of whether there will be any disturbance to the public interest or environmental sustainability; and will assess whether technical and administrative requirements have been met, including the payment

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of a subscription fee for the maintenance of water structures and the continued functioning of the water source. For ground water, a permit is needed for the drilling of a well and also for the drawing of ground water. In some cases, the district chief may allow the use of ground water for drinking and household uses without the need for a permit under such limits as the local government will decide. The district government can introduce additional requirements, but in general, the requirements for the respective permits are: Well-drilling: Drilling must be conducted by an accredited well-driller. The application for a permit to drill a well will include: a map of the location and topography of the well; drill plan; an environmental management/mitigation and monitoring plan for extraction of water that is less than 50 liters per second, or a full environmental impact assessment for the extraction of water that is equal to or more than 50 liters per second, from a single well within a 10 hectare area; evidence of ownership of water level monitoring equipment for applicants that have 5 or more wells, or for applicants planning to extract water at a rate equal to or more than 50 liters per second from 1 or more wells within a 10 hectare area. Following the grant of the permit, the welldriller is also obliged to give a report on the well testing and construction. Drawing water: The application for a permit to draw water needs to include: the permit to drill; a drawing of the aquifer and geologic profile (bedrock formation); the results of well testing; a blue print of well construction; and the report on physical and chemical testing of water. The applicant is required to install a production meter and report his monthly extraction to the district government. 4.4. Must Have Legal Access to Land In addition to obtaining a permit to use water, CBOs must have legal access to the

land or property where:  water source is located  buildings, water towers and other infrastructure for the water system will be built  pipes will be laid Access to land may be done by way of a donation, sale, lease or ‘easement,’ i.e. granting another party a right of way. To ensure that CBOs, and the community that they serve, will have continuing access to the water source and distribution will not be disturbed, CBOs need to formalize this agreement with the land owner following the conditions of the law. 4.5. Continuing Obligation to Ensure Water Quality Water supply providers have a continuing obligation to secure the health and safety of their customers. The standard quality for drinking water is regulated under the Minister of Health Decree No. 902 Year 2002 (MoH Decree 902/2002). The standards apply to water piped to households, trucked, or packaged that is intended for drinking and other health purposes. Standards are applied to bacteriological, organic, chemical, radioactive and physical properties of drinking water. Testing for the presence of bacteria and other disease-causing organisms is very important since they can lead to a number of illnesses including acute gastroenteritis, hepatitis, cholera, and typhoid. The presence of fecal coliform in water may not be directly harmful, so, it may asked why the standard sets the maximum level for coliform bacteria at zero (or no) total coliform per 100 ml sample? Coliform may not cause disease, but are a good indicator of the presence of other disease-causing organisms: they are easier to identify and they react to the environment and to treatment processes similar to other organisms. Bacteriological testing needs to be carried out once a month and there must be at least one sample for every 5,000 persons served.



Physical properties regulated are the color, taste and odor, temperature and turbidity. Monitoring the quality of water is, first of all, a responsibility of the water supply provider. This is part of its internal supervision. Monitoring involves checking the sanitation conditions in the environment, and testing the water from different points: from the source, production, to the distribution and use. The local government Department of Health conducts external monitoring as part of its external supervision functions and may apply sanctions or provide assistance to water supply providers who do not meet the standards. 4.6. Continuing Performance Review and Reporting CBOs that have been successful strive to provide the best possible service to the community and this positive attitude in turn, increases the community support for the CBOs. The public has a large interest to make sure that the CBO operates viably and efficiently, because otherwise, they cannot meet the needs of the community. In many ways, the success of a CBO is a positive thing for the community. For example, if the CBO is not able to cover the costs of running the system, then it will not be able to operate for long. This means the members of the community will have to make other arrangements to getting water, such as fetching or buying from another source.

CBOs can also conduct performance monitoring as part of their internal processes for improvement. They may want to compare their progress over time, or compare themselves to other CBOs to give them a reference in their search for excellence.

This system is envisioned as a partnership between the local government and the association of CBOs in a district. It is a public process so that members of the community and other stakeholders can participate or at least, become more aware about how CBOs are doing.

Performance monitoring can also help local governments in their supervision and support functions – for example, they can consider the track record of CBOs against the requirements under their license as a basis for renewal or for assistance.

The system employs a ‘benchmarking approach’ – within a group, individuals are ranked according to performance indicators, the top performers are identified and their best practices understood and emulated by those with poorer performance. By comparing oneself to the best, a CBO can adopt the practices and change the way things are done to improve.

A Performance Monitoring System is described in the annex of this Chapter.

Chapter References: Water and Sanitation Program, Regulatory Framework for Community-Managed Water Supply in Indonesia (2008) Additional Resources: Minister of Health Decree No. 902 Year 2002 Guidelines for Community Water Supply Organizations Performance Monitoring – in CD

As CBOs mature, they may sometimes become focused on ‘running the business,’ while members of community take the role of ‘customers.’ CBOs having originated from the efforts of the community, managers will do well to exploit this strong bond to continue to foster mutual understanding and support. A process for regular review, reporting and feedback to the community on the performance of CBOs can provide the foundation for continuing improvement of and support to CBOs.

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5.

Organizational Structures and Management Systems of CBOs

Chapter 5 • Sets out the basic organizational development topics that need to be considered in establishing a CBO • Provides a basic organizational structure to support the operational and management functions of CBOs Available Tools: • Composition and Function of the Board of Governors, including a List of Matters for the Deliberations of the Board • Sample Articles of Organization and By-Laws for Associations and Cooperatives • Sample General Assembly Agenda • Strengths, Weaknesses, Opportunities and Threats (SWOT) Analysis

The previous chapter primarily focused on the external mandate of a CBO – what government and society expects of it and the instruments to function according to those expectations. This chapter tackles the internal arrangements of a CBO so that it can carry out its functions effectively. 5.1. What Makes Up an Organization? An organization is an intended grouping of people with a common goal. CBOs are organizations with the goal of increasing the access of communities to water supply. Organizations function through several people, processes and practices working together. The most significant part of an organization is the people making it up. ‘People’ do not only refer to the individuals, but also to how individuals are grouped according to their roles. For example, in its most basic forms, people comprising CBOs are organized according to: general members, managers and operating staff. The knowledge, skills and values of people making up the organization have a significant impact on CBO’s directions and performance. Thus, it is important to ensure continuing growth for all levels of peopleparts of CBOs. Processes help organizations turn inputs into outputs and ultimately, to use these outputs to achieve their goals. Processes are comprised of inputs, the means and the manner in which inputs are transformed into outputs. CBOs that are in the business of transforming raw water and distributing this for household consumption and with this undertaking, CBOs must also collect fees and manage funds. Thus, the basic processes that CBOs are involved are depicted in the illustration in the next page. The succeeding chapters of this toolkit will provide guidance to a number of these processes. What is worth noting at this stage is the fact that although they are small organizations, CBOs need to consider a number of complex processes to continue to function effectively. These processes may not have been apparent at the time CBOs were formed. But as CBOs move forward, the ability to consider and implement these processes becoming increasingly important. Organizations also function under a culture of how things are done based on the people and processes that are in place – this is what is referred to as practices. Practices are informal manifestations, but can be guided by formal policies and systems. It is important that CBOs agree on the values that will guide their practices and encourage desirable practices through the policies and processes that they adopt.

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5.2. Laying the Basis for the People, Processes and Practices of the CBO a. Articles of Organization Arrangements for people, processes and practices within the organization are set out, first of all, through the legal documents establishing the CBO – primarily through the Articles of Organization and its ByLaws. The Articles of Organization sets out the characteristics of the organization as a legal entity. In many ways it is the basis for how the organization will function: it covers what is the scope of its activities and who are the owners that decide for the organization. It also defines how third parties (external to the organization) should deal with this organization and what the organization is allowed to do with them. The typical contents of the Articles of Organization include the topics below. What is important here is to ensure that a good discussion is held among the members and founders about each of these topics. Typically, CBO formation focuses on implementing the project or running the water supply system, and not enough thought is given to how the organization will hold together and move together. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.

Name and Domicile Basic Principles Objectives and Scope of Business Membership General Assembly Management Supervisory Financial Management Capitalization Expiration of Operational License Distribution of Profit (excess income) 12. Penalty 13. Liquidation of CBO and Settlement

A model Articles of Establishment is included in the annex.

b. By-Laws By-Laws are more detailed rules of how an organization is structured and how it conducts its business. By-Laws guide the organization’s policy-making body, i.e. the Board of Governors, Board of Directors or the Board of Supervisors, etc. on how they will be selected, how they will exercise their role in directing the organization, how meetings will be conducted and how policies will be adopted, including voting. c. Vision and Mission Setting Though not legally binding documents, the statement of CBOs vision and mission is quite important in guiding members and officers on how to decide on a policy, how to proceed on activities, and even, how to act towards the organizations’ stakeholders. Going through a vision- and missionsetting exercise helps build understanding about the organization for present and future members and staff. The vision statement expresses what the CBO wants to be. It should be set

sufficiently high so that it will continue to guide and motivate the organization over a long period. On the other hand, the mission statement should explain what the CBO does. In doing this, the mission statement can explain why the organization exists, or who gives the organization the reason to exist. In stating what a CBO does, it can also talk about the values that guides the CBO in going about its business.

Table 4: An Example of Vision-Mission Setting by CBO Federations Vision Mission Setting by CBO Federations In Lamongan, Blitar and Malang, a group of CBOs has come together to form a federation at the district level. These federations provide support to the individual member CBOs through exchange of knowledge, operational and financing support. These federations also went through their own strategic planning exercise, starting with a statement of their vision and mission.

Future condition

To be the best and largest association of community-based water organizations in Indonesia

Who are you?

We are an association of community-based organizations who care about our customers;

Vision

Who gives you your mandate or reason for existing? Mission

What are your values?

We are democratic, progressive and independent,

What do you do?

and we exist to strengthen the capacity of our members

Long-term benefit expected CBOs in Kabupaten Objective in pursuing the mission are strong, healthy and sustainable.

Target

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Figure 4: Functional Areas of a Water Supply Enterprise

Specific, Measurable, Achievable Realistic and Timebound

10 CBOs in this district will join the association and its activities within the year

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Table 5: SWOT Analysis Illustration

d. SWOT Analysis Now that a CBO has a vision of what it wants to be and a mission explaining what it does, it needs to pursue that vision and implement its mission. It can do this in many ways, and one way to decide on what is the strategy best suited for it is to analyze its Strengths, Weaknesses, Opportunities and Threats, or SWOT. By examining the factors that affect it, CBOs can pursue a strategy that maximizes its strengths and opportunities and minimizes its weaknesses and threats. Strengths and weaknesses are factors internal to the organization that aid or impede its ability to reach its objectives; while opportunities and threats are factors external to the organization, and so, not within its control. Examples are provided below:

Internal to Organization Strength

Weakness

New households moving into the village

Cost of electricity rising

Members trust CBO management and participate in general meetings

No computers; records are all manual and prone to error

Local government program to support expansion of good performing CBOs

Water quality from the river is deteriorating due to pollution

The CBO can define a strategy along one of the patterns described in each quandrant below:

To make a strategy successful, 3 ingredients are critical. First, the strategy must be mindful of external conditions and aim

Figure 5: Strengths-Weaknesses-Opportunities-Threats Strategies

External Opportunities

Cell 3: Overcome weaknesses by taking advantage of opportunities

Cell 1: Use strengths to take advantage of opportunities

Internal Weaknesses

Internal Strengths Cell 4: Minimize weaknesses and avoid threats

Threat

Low collection efficiency

How can we use our strengths? How can we stop each weakness? How can we exploit opportunities? How can we defend against each threat?

   

Opportunity

Staff are skilled

Cell 1 is the most favorable situation: the CBO faces several opportunities and, with its many strengths, it pursues those opportunities. This condition suggests adoption of growth-oriented strategies. Cell 4 is the least favorable situation, with the utility facing major threats from a position of relative weakness. This condition calls for strategies to scale-back or focus on fixing key weaknesses. In Cell 2, a CBO with key strengths faces an unfavorable environment. In this situation, strategies would use current strengths to minimize the effects of threats. A CBO in Cell 3 faces opportunities but is constrained by several weaknesses. Establishing strategic partnerships and seeking support is important in these situations.

After identifying the organization’s SWOT, it should ask itself the following questions and explore the alternative strategies:

External to Organization

Cell 2: Use strengths to avoid threats

to assist CBOs in responding favorably to changes that may occur that is outside of its control. Second, the strategy and plan must place realistic requirements on the CBO’s internal resources and capabilities. Finally, the strategy must be carefully executed. e. Structure Executing a strategy needs people. Members of CBOs are free to organize themselves according to their needs and what tasks need to be done. An organizational chart is a useful way of thinking through what human resources the CBO will need to effectively pursue its objectives, how responsibilities will be divided among different persons or groups and how the CBO will be supervised internally. The chart shows the following:  Functions or specialization  Hierarchy of authority or chain of command  Pattern of coordination among different groups Here is a suggested organizational chart for a typical CBO. It can be used as a starting point for discussion by the members of the organization about how they want the CBO to be structured. The core team for a small CBO is usually composed of four people – a manager, secretary, treasurer and a technical person. The CBO can likely function with this set of people as a minimum, especially if the number of customers is only few – say less than 50 households.

External Threats

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2. Secretary • Responsible for maintaining orderly files for the CBOs, most importantly, customers ledgers and legal documents • Responsible for regular issue of billings and billings and collection reports • Responsible for the documentation of activities and meetings, especially agreements reached and actions taken • Responsible for the communication and outreach of the CBO to different stakeholders, including reporting to the general assembly • Represents the General Manager

Figure 6: Suggested Organization Chart of CBOs

General Assembly

Management

Board of Directors/Governors

General Manager

Special Committees : Health, Education, Membership

Administration

Treasurer

Secretary

Bookkeeper

The general manager has the overall view for how the CBO is functioning. His/her job is to coordinate the different parts of the organization and ensure that each part gets the support it needs to fulfill its tasks. To do this, therefore, s/he is often engaged in the role of resource allocation and also review of effectiveness. S/he can do this by leading the following activities: Strategy and business plan development Budget planning Relationship building with staff, owners and stakeholders Performance review of activities and staff Many CBOs start off with a part-time general manager, often a volunteer, who has leadership qualities that is critical especially at the development stage of the CBO. As the CBO grows, the organization will need to think about the need for a full time

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Operations

Head of Technical Operations

Meter Reader

manager and whether new skills need to be brought into the organization to be able to lead those activities above. The other core team members include the secretary, treasurer and head of technical operations. Their responsibilities need not be exercised by them directly, but they are accountable for the acts of their staff and other parties they choose to exercise such responsibilities through. 1. Treasurer • Responsible for the administration of the CBO budget including performing procurement and other disbursement functions • Responsible for the accounting of the resources of the CBOs, including maintaining financial records and preparing regular financial reports • Responsible for safekeeping of CBO assets, including maintaining CBO funds in a bank

3. Head of Technical Department • Responsible for the operations and maintenance of the water supply system, including the preparation of the operations and maintenance plan and budget • Responsible for the continued production and supply of water based on the service standards • In charge of ensuring that production and distribution of water meets the agreed service standards • Responsible for repairs • Responsible for ensuring continued functioning of different parts of the water system, including the regular calibration of water meters • Responsible for overseeing the quality of system expansion, if any • Responsible for projecting and planning future needs of the system based on customer growth and demand • Oversees the work of other technical staff including plumbers, meter readers, etc f. Board of Governors and General Assemblies In many cases, when the CBO is fully operational, the manager and staff become busy running the system and for expedience, the temptation is strong to make all decisions on behalf of the community or the members. Over the long run, however, this approach can result in:

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Box 3: Take it to the Board What matters are best decided by the Board of Governors instead of the manager of the CBO? Because the Board of Governors is composed of representatives of the owner-members of the organization, in its most basic, owner-members have the right to decide on issues that will have significant impacts on their ‘ownership’ – i.e. anything that could potentially reduce or increase the benefit they derive from the CBO in a significant way. This includes: • Change in the main business of the CBO • Sale and purchase of assets – the amount of such transaction can be specified to delineate when the manager can decide and when the decision must be submitted to the Board • Change in the General Manager • Decision to take on long-term obligations – again, the amount of the transaction can be specified to delineate when the manager can decide and when the decision must be submitted to the Board • Closure of the business and dissolution of the CBO • Approval of the business plan and budget prepared by the manager and staff Some of the above decisions can also be put directly to the vote of the General Assembly. Again, this needs to be clarified in the Articles of Organization.

 Lack of support from the community because they were excluded in important decisions  Weak accountability of the manager and staff because there is no opportunity for feedback on their own performance  Inability to recruit and train new leaders who can provide renewed energy to the organization How do owner-members become involved in setting the directions for their organization without constraining the day-to-day functioning with too much control and consultation? The two main avenues to exercise their participation are: through their representatives on the Board of Governors of the organization and through their participation in the General Assembly. The Board of Governors is a body that represents the owner-members. How and who composes the Board should be agreed in the founding of the CBO and will be set out in the Articles of Organization. In general, the people on the Board are selected by the owner-members to look after their interest. Commonly, Board representatives

26

are elected by the residents from among themselves – either geographically or by groups of residents representing different interests (for example, representatives of businesses). Members can also choose to appoint representatives who are professional and who understand the business of water supply, or to reserve seats for representatives of the local government, such as the Village Head, to act as an adviser. The Board regularly sits – for example, monthly or quarterly – and part of its duty is to review the overall progress of the CBO and the performance, in particular, of its general manager. How the Board functions and makes decisions should be set out in the ByLaws. It is not easy to draw a line on what decisions a manager can take and what needs to be submitted to the Board. Again, the Articles of Organization should cover this. A General Assembly is a body comprising all the owner-members and it is also the forum where owner-members exercise their rights directly. As a forum, it is usually in the shape of the annual meeting. The yearly event is a chance to discuss a range of issues.

The common Agenda of the Annual Meeting includes:  the presentation and adoption of the CBO’s Annual/Bi-Annual Report;  the presentation and adoption of the CBO’s Annual/Bi-Annual Financial Statement;  the presentation and adoption of the CBO’s Annual Business Plan and Budget;  the consideration of any proposed business strategy and additional investments;  the consideration of any proposed changes to the water services tariff;  the nomination or election of Board of Governors should the term of some members expire or when a position becomes vacant  the renewal of mandate to the General Manager (if this has not been delegated to the Board)  Conclusion The General Assembly should meet at least once a year. Special meetings can also be organized whenever there is a need to discuss about specific and urgent issues, such as the need to select another member of the Board because of resignation. The Board is responsible to ensure that a General Assembly is held each year. The CBO will give all members of the community adequate period of notice of any General Assembly meeting, ideally, at least seven (7) days. Notice of Meetings can be delivered via water meter reader(s) and also posted on a community notice board. Other Special Meetings of the General Assembly can be convened according to the By-Laws of the Organization. 5.3. Summary of Systems of CBO Accountability The table below summarizes the different systems of accountability of CBOs discussed in this chapter and Chapter 2.



Table 6: Systems of Accountability Internal Accountability General Assembly Board of Governors Accountability of Board of Governors Accountability of manager and staff to and manager of a CBO to its ownerrepresentatives of owner-members through the members Board Annual Report and Meeting Monthly/Quarterly Board Meetings Annual Monthly/Quarterly

Definition

Instrument Reporting Frequency

As provided in the CBO Articles of Organization and By-Laws or as agreed by the General Assembly

Incentive/Penalty

External Accountability

Accountability of a CBO as a water supply provider to government and customers License and Renewal of License Monthly reporting and license renewal review period (may be annual, 3-yearly, etc.) As provided in the CBO Articles of Organization As provided by the license and and By Laws, contracts of employment of staff or regulations as agreed by the Board

Box 4: It Pays to Have Strong Community Participation Name Location Established Current Connections

: : : :

Sumber Maron Water Supply and Sanitation Management Board Karangsuko Village, Pagelaran Subdistrict, Malang District 2005, began operations in 2006 990 households in 4 villages in 2 subdistricts.

Many factors motivate communities to establish water supply and sanitation management boards, including: 1. Abundant potential water sources but no modern system to improve people’s access to water supply 2. A high incidence of water-related diseases (diarrhea and skin infections) 3. Social problems (disputes between villagers or between villagers and the village administration) arising from disagreements over the use of irrigation water for bathing, washing and personal hygiene 4. The price of water (IDR 1,500/50 liters), which only the well-off can afford To develop a water supply system that brings water to people’s homes, the community must, among other things: 1. Take an active role in all pre program meetings about the program 2. Make cash contributions (IDR 11,750,000) 3. Make in-kind contributions (IDR 56,500,00) 4. Pay for the household connections Initial hurdles in setting up a water supply and sanitation management board include: 1. Interference from rogue village officials 2. Lack of conviction on the part of some community members Steps to overcome these hurdles include: 1. Providing a continual flow of information about the development 2. Strengthening information centers (local shops, meeting places, etc) as dissemination media 3. Approaching community leaders, religious leaders and youth leaders 4. Discussing and agreeing on matters 5. Ensuring transparency in the financial management of the organization (by providing all stakeholders access to financial reports) We have learned that it is important to: 1. Have discussions and make agreements 2. Involve everyone (those for and against) 3. Involve women, and 4. Have transparency in financial management SAYID MUHAMMAD, Chair, Sumber Maron Water Supply and Sanitation Management Board

Chapter References: Kaplan and Norton, Strategy Maps (2004) Onsman, Harry. Management Powertools (2004) Porter, Competitive Advantage (1985) Additional Resources: Sample Articles of Organization and By-Laws for Associations and Cooperatives – in Appendices

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6A.

Components of a Small Piped Water Supply System

6.1. What are the Components of a Water Supply System? Chapter 6A. • Describes the different components of a small piped water supply system • Explains water demand projections and measuring flows (quantity) • Discusses different sources of water and methods for tapping • Presents concepts on water quality and treatment • Introduces concepts in pipe-sizing and storage-sizing

Figure 7: Simple Water Supply System (Combined Pump and Gravity)

Water Source

Available Tools: • Water Source Selection • Sample Schematic Drawings for Spring Box • Table on Average Water Demand per Type of Use • Water Treatment Table • Hazen Williams Table on Pressure Loss for PVC Pipes • Table on Roughness Coefficients of Pipes

A water supply system typically has the following components: 1.Water production system –refers to the facilities needed to collect raw water from the source and prepare it for use; it may include the following: water source and catchment protection – source where raw water is taken; usually from a spring, ground water or surface water (such as a river or lake) and the developments/ activities that safeguard the continuing availability of water, such as protection of the catchment, tree planting, control of land use, etc. water intake system* - a structure that catches water, allows sediments to settle and delivers water from a body of water to a structure off-shore water treatment plant – modifies the quality of raw water to meet standards *Included in the chapter tools are schematic drawings for different spring intake structures depending on the way in which spring water surfaces 2.Transmission system – refers to facilities, such as large-diameter pipes and pumps that move water through (usually) large distances from the source to the distribution system 3.Distribution system – refers to the facilities that bring water from the source to the point of use; it may include the following structures:

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 Elevation of source compared to supply area – relative elevation between the source to the supply area has an effect on the rate at which water flows, which in turn has implications for choosing the pipe diameter, site for reservoirs and the use of pumps. In locating the intake, it should be upstream from points of wastewater disposal  Distance from source to supply area – like elevation, the distance between the source and supply area also has an effect on the rate at which the water flows, and besides the above-named implications, the distance also dictates the length of transmission lines  Environmental effects of drawing water – as far as possible, draw water from the cleaner zones of the source. However, regulations for water use must be considered as well as any impacts on other users of water, including the use of water for environmental purposes

 distribution pump house – a structure to store and safe-keep the pump that lifts water to higher elevation  water tank/reservoir – used to store treated water for supplying to customers  trunk and distribution lines – pipes that bring the water to the service area; trunk lines are larger pipes that bring water to a zone of distribution, while distribution lines refer to connections from the trunk lines to the houses 6.2. Selecting Water Sources The following are the most common sources of raw water, their characteristics and factors to consider when selecting this as a source. Other factors to consider when selecting a source of water are common to all:  Sufficiency of water quantity – methods for estimating the demand and measuring the capacity of the water source will be discussed in a succeeding sub-section. Ideally, the intake should allow greater volume of water to be drawn in the future

cracks of the rocks, sand and soil. Water may come from rain or other surface water and penetrate the ground – the area called the recharge area, is usually found on higher elevations. Water then moves downwards through the ground to a discharge area where it flows to the surface. Since water is pulled downwards by gravity, the top layer of the ground is not saturated with water, but the deeper layer underneath will be. The very top of the saturated layer is called the water table. An impermeable layer on the very bottom, such as clay or bedrock, acts as a barrier preventing the water to continue Figure 8: Ground Water Formation Recharge Area Impermeable Layer

Water Table

Aquiver

Well

Water Underneath Groundwater is stored in between and inside

Table 7: Selecting Sources of Raw Water Characteristics and Factors to Consider

Spring

Ground Water (Well)

Surface (Ponds, lakes, river, etc.)

Water Quality

Usually moderately satisfactory

Usually satisfactory

Usually less than satisfactory

Source of Pollution and Prevention

Local infiltration of waste, such as from animals grazing around the spring

Seepage into the ground, such as from nearby septic tanks or dumpsites

Distributed across the area of the water body from point and non-point sources

Fencing off the spring area and protecting the spring with a spring box

Treatment

Needs filtration and sedimentation to separate off sand/soil particles

Locating wells at least 10 meters away from a septic tank Likely to need disinfection

General prohibitions or regulated discharge of pollutants into the water

Likely to need sedimentation, filtration and disinfection at the minimum May need other treatment process

Likely to need disinfection Skills to Manage Production

Low

Moderate

Moderate to high

Use of Energy to Draw

Naturally surfacing; gravity

Pumping required to draw water

Diversion to intake usually does not require pumping

Main Flow of Flood

Important to locate parts of the collection structure (e.g. inlet chamber) away from the flow of the flood

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Important to locate parts of the collection structure (e.g. inlet chamber) away from the flow of the flood

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to seep downwards. An aquifer is an area that contains enough water to be pumped to the surface for water supply or irrigation. How much water the aquifer stores depends on the type and amount of material (rock or soil) in the saturated layer, the size and number of cracks and pores that can fill with water and the permeability (how well water flows through) of the soil or rock. If water is prevented from rising to its free water table level by an impermeable layer on the top, the water is placed under pressure and is called ‘artesian,’ otherwise, the water is said to be ‘unconfined.’ When underground water is naturally discharged to the surface, this is called a spring. Springs are usually found on mountainous areas or river valleys. Artesian springs occur when water is forced out under pressure, such as through a break or fracture on surface rocks. Figure 9: Spring Formation Recharge Area Impermeable Top Layer Impermeable Bottom Layer Water Table Aquiver

Pressure Side Down stream Pipe Flange

Rotating Direction Indicator

Driveshaft Flange

Pump Casing

Volute Chamber

Suction Side

Impeller Upstream Pipe Flange

enter the jet through an opening in front of a rotating blade, or impeller, which spins at high speed. The constriction at the opening of the jet causes the water to move faster. As water is rotated faster outward, it creates a vacuum at the opening of the jet that allows water to be continuously sucked in. Behind the jet is a casing that has a larger diameter that catches the water and makes it move more slowly. The ‘slowing down’ converts kinetic energy (movement) into pressure. Because jet pumps use water to draw water, they are often ‘primed’ or filled with water

If groundwater does not surface naturally, it is often drawn to the surface with a jet pump. The pump lifts water by creating a vacuum and letting air pressure push groundwater up the jet piping system. Depending on the mechanical action, pumps can be classified as reciprocating (using a piston which moves up and down to generate the vacuum in the chamber), rotary (uses a mechanical device that rotates with a stationary part, which forces the water upwards), and centrifugal. Centrifugal pumps let water

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Where the water table is high, the pump can be mounted on top of the well. If the water table is deeper, usually above 6 meters, a submersible jet is used – where the jet is separated from motor of the pump and is placed down the well casing. Pumps can be operated using electrical motors, diesel motors, and even wind power. The power is used by a dynamo that converts energy into movement through a rotor that spits the impeller. The rotation of impeller then resulting suction and or push power. Below is schematic diagram of pumps working mechanism. The performance of a pump is determined by two main factors: flow rate of water to be pumped and the expected head so that the water can reach a certain level. The ‘efficiency’ of the pump is provided by the factory and is in the label. Estimating power needed for the pump The formula for computing the power

Figure 11: Jet Pump System

Artesian Spring

Pumps

first. This initial water is prevented from flowing back into the well by a one-way valve.

Figure 10: Components of a Jet Pump

SINGLE- DROP JET-PUMP SYSTEM

STORAGE TANK

PRESSURE SWITCH

In a shallow-well system, the pump containing impeller and jet assembly is above ground. Atmospheric pressure limits well depth to about 25 ft

PUMP WELL SEAL FOOT VALVE

WELL CASING

DOUBLE- DROP JET-PUMP SYSTEM

STORAGE TANK

PRESSURE PUMP SWITCH

In deep wells, jet assembly is in the well. Impeller in pump circulates water through jet to draw additional water into the system

WELL SEAL 2-PIPE JET ASSEMBLY WELL CASING

Figure 12: Basic Pump Operating Stages

Power (electric/ diesel/wind)

Dynamo

Rotor

Impeller

Suction/Push



needed for a specific pump is given by: P = Q x g x Htotal n x 75 Where: P : Q : g : Htotal : n :

Power (in horsepower) Flow rate (liter/second) Density of the liquid (kg/l) Total head (m) Pump efficiency (%)

Water at 4oc has a density of 1 kg/l. Horsepower (HP) can be converted into kilowatt (KW) using the following conversion: 1 KW = 1.31 HP and 1 HP = 0.746 KW. 6.3. Estimating Quantity of Water Demand In planning for the development or expansion of a water supply system, it is necessary to make predictions about the quantity of water needed for the future. This estimation will help to assess whether the capacity of the water source is sufficient and to plan for developing new infrastructure to meet those future needs.

 For the water distribution system, the demand for water should be based on the volume required during peak hours, not just the average during the day. ‘Peak hours’ refers to the hours of the day during which the volume of Table 8: Customer Profiles Type of Customers 1. House connections 2. Stand pipes

3. Water-using businesses, including restaurants, laundry and clinics 4. Non-water using businesses, such as offices 5. School

a. Guiding Principles in Estimation The Ministry of Public Works Regulation 18/2007 suggests that the projection of water needs be done for a planning period of 15 years, in 5-year intervals. It is necessary to make assumptions on how many additional customers will be served during each interval of the planning period.  Different components of the system will need to be expanded/developed during the 5 years, according to the following portion of the projected demand:

water utilization is highest because of simultaneous use. The actual hours when demand is highest should be observed by the water provider, but usually these are during the following times: 06.0009.00, 12.00-14.00 and 17.00-19.00

6. Mosque

7. Public Market

Total Number of Customers

Average Consumption

21,900 m3

% of Total Annual Water Consumption 85%

876 m3

4%

730 m3

3%

96 m3

0.5%

840 m3

3.3%

20 liters per visitor per day x 365 days

219 m3

.09%

200 liters per stall per day x 2 days x 12 months 30 liters per head per day x 365 days 20 liters per head per day x 365 days

96 m3

.05%

438 m3

1.7%

292 m3

1.1%

25,487 m3

100%

1,275 m3

5% of 25,487 m3

5,100 m3

20% of 25,487 m3

300 households x 4 50 liters per capita persons = per day x 365 days 1,200 persons 2 standpipes x 20 20 liters per capita households x 4 per day x 365 days persons = 120 persons 2 establishments x 100 liters per visitor 10 visitors = per day x 365 days 20 visitors

2 establishments x 10 employees = 20 employees 1 elementary school x 6 levels x 35 students = 210 students 1 mosque x 210 visitors per week / 7 days = 30 visitors 1 market x 20 stalls = 20 stalls

8. Livestock - cow

40 heads

9. Livestock - goat

40 heads

20 liters per employee per day x 20 days x 12 months 20 liters per student per day x 20 days x 10 months

Total Annual Water Consumption

Annual Consumption

Additional Provision for:

o Water intake – 130% of the volume of total water needs for the day o Water treatment – 120% of the volume of total water needs for the day o Water distribution – 100% of the volume of total water needs for the peak hour of the day

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10. Fire fighting, system flushing and other public uses 11.Water losses Total Water Needs

31,862 m3

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b. Rate of Consumption and Type of Customers The profile of the customers in each locality will differ with the user of water and their uses. Based on the assessment conducted in 6 districts, typical customers and their average consumption are shown in Table 8 on page 31. c. Projecting and Planning Infrastructure Expansion at 5-Year Intervals To estimate the future demand for water, it is necessary to estimate the increase in number of customers within groups during the 5-year interval. For example, the CBO may anticipate that number of household connections will

increase from 300 households today by an additional 30 households each year, or a total of 150 households in 5 years, while other customers will remain the same. In this example, the additional 150 house connections are expected to add 10,950 m3 to the Total Annual Water Consumption, so that in the next 5-years, the CBO must plan for a system that allows the production and delivery of water for a Total Water Volume Needs of 45,546 m3, i.e. [(25,487 m3 + 10,950 m3 = 36,437 m3)] *1.25 = 45,546 m3 o Water intake – 130% of the volume of total water needs, or 59,210 m3 o Water treatment – 120% of the volume of total water needs, or 54,656 m3 o Water distribution – 100% of the volume of total water needs, or 45,546 m3

Table 9: Measuring Water Source Capacity

Ways of Measuring Volumetric

Flow Method Using a Weir

Spring

Ground Water (Well)

Surface (Ponds, lakes, river, etc.)

d. Convert the volume into flow rate Based on the largest volume of total water needs, i.e. the total water needs for year 5, convert the volume into flow rate (liters per second). Remember m3 is equal to 1,000 liters. So, in the above example, the water intake flow rate capacity is: 59,210 m3 per year x 1,000 = 59, 210,000 liters per year 59,210,000 liters ÷ 365 days = 162,219 liters per day 162, 219 liters ÷ 24 hours = 6,759 liters per hour 6,759 liters ÷ 60 minutes =112 liters per minute 112 liters ÷ 60 seconds = 1.87 liters per second 6.4. Different Ways to Measure the Capacity of the Water Source Does the water source have enough water to meet the demand? To answer this, we need to know the volume of flow from the source. There are different methods to measure the rate of flow from different sources. It is important to remember that seasons will affect the rate of flow, so it is a good idea to measure just at the end of the dry season.

Pumping

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Figure 13: Flow Measurement Using Volumetric Method Volumetric Method

Suitable for point source flows, i.e. the flow of water localized Flow Measurement Using Volumetric Method

You will need

1. Water container with a known volume 2. Stop watch 3. Pen and paper to note down the results

Steps

1. 2. 3. 4. 5.

Formula

Q=V/T

Place the container at the point of flow Record the time it takes to fill up Repeat a few times for best results Calculate the Quantity of Flow with the formula below for each trial Take the average Quantity of Flow for all trials

Q – quantity of flow V – volume of container (in liters) T – time it takes to fill up the container (in seconds) Example of applying the formula

Trial

Volume of basin (liter)

Time (sec)

Debit (liter/sec)

1

10

3.30

3.03

2

10

3.10

3.23

3

10

3.00

3.33

4

10

3.50

2.86

5

10

2.90

3.45

6

10

3.50

2.86

7

10

3.40

2.94

8

10

3.30

3.03

Average

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3.09

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Figure 14: Weir Method

Flow Measurement Using a Weir

Suitable for spread out flows of waters Figure 23.A

Figure 23.B

Figure 23.C Point to Measure Depth (H)

4H

900

mi

n

34



You will need

1.

Thompson Weir – A weir is an overflow structure installed perpendicular to the channel or flow of water. The weir has an opening in the middle (with known dimensions) cut on its top edge. This opening is called a ‘notch’ and the bottom edge of the notch is the ‘crest’ of the weir. A Thompson Weir has a V-shaped notch. (Figure 1) A weir acts like a ‘dam’ and causes water level to increase upstream of it. The level of water above the crest of the weir is called the ‘head’ (h) – See Figure 2. This level of water needs to be measured at a specified distance upstream. Ideally, it is 4 times the ‘head’ (depth of water flow above the crest) (See Figure 3).

Steps

2.

Table of Thompson Weir – The table converts the ‘head’ into flow rate using a formula.

1.

Set the weir in the part of the channel or river that is straight (not meandering) and be sure that there are no upstream obstructions. Measure the ‘head’ in centimeters (See Figure 3) by driving a gauge into the channel upstream from the weir. Use the table to convert the head into flow rate.

2. 3. Table

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Prospecting, Resistivity and Pumping Test

Prospecting is a study of how water occurs within ground formations to understand their distribution and quality. These tests are conducted to determine how much water can be safely taken from a well for use in the water supply system. If there are already several wells in the area, or if the aim is to develop the ground water for a large area, drilling and aquifer pumping may be required to investigate the effects of pumping on the yield of other wells in the vicinity and on the aquifer.

You will need

1. 2.

3.

4. 5.

Description

Any information available about the area such as maps and reports of known boundaries, soils and geological formations, topographical information, data on hydrology and meteorology. Site diagram with the location of the well to be tested (test well), and other nearby wells that may be affected by the pumping (observation wells); well-logs (i.e. records of rates of drawing water); information on the depth and construction of the neighboring wells; information on water quality and yield of wells. Expert inputs are necessary. Based on knowledge about how water exists in the specific ground formations in the area, an experienced hydrogeologist may be able to define sources for water supply systems and their characteristics. With special geo-resistivity equipment, experts may also be able to conduct electrical resistivity tests to establish the characteristics of the water table such as depth, quality and aquifer distribution. In pumping tests, a special test well has to be developed and the quality of test well construction can affect the results. Special instruments are also needed to take measurements. Experts, such as a hydrologist, will also be needed to interpret the information.

Resistivity measures how well electricity is conducted through the ground (with varying layers of formation). The resistivity values are then compared to an existing well of which the hydrological information are known, to establish the geological conditions underground. The pumping test is undertaken by pumping a test well at a constant rate (similar rate to the proposed debit) for a period, usually at least 24 hours, and observing the rate of discharge, change in water level in the test well and change in water level in observations wells (such as neighboring wells that may be affected by the pumping of the test well).

6.5. Tapping Water from Springs If a spring that has been chosen meets the quantity needs of the water supply system throughout the seasons, then, tapping excavations are scheduled. Excavation requires moving the soil to find the impermeable bottom layer and evacuate the water from the spring into a collection chamber. In case the spring seeps over an area, long infiltration galleries/drains may be needed. However, when the spring outflow is concentrated at a point, only a small

36

catchment infrastructure may be necessary. The collection chamber, often called a ‘spring box,’ aims to protect the collected water from contamination and direct the draining of the spring into the water supply system. Care must be taken in building this – if built wrongly, the entire water supply system will be at risk. ‘Bronkaptering’ is a term used in Indonesia to describe a spring catchment structure that consists of a catchment basin and a temporary reservoir. The catchment basin

collects all water discharged from the spring. This structure should be leakproof so that the tapping of water is optimized. The water level in the catchment basin should be below the height of the spring so that water flows unimpeded. The temporary reservoir, sometimes called the gallery, functions as a preliminary storage that delivers the water to the transmission pipe at a specified rate of flow so that fluctuation in water quantity is regulated. Meanwhile, excess water in the catchment basin is let out automatically through an overflow pipe so that the basin is not put under strong water pressure that may cause it to break. If enclosed



(desirable), a manhole should be available in the basin that functions as entry point for people for inspection, cleaning as well as repairing the basin. Ventilation pipe for air circulation should be also available in the basin. To manage the water flow in the pipe, a valve should be installed in the protected and dry place. Below are other illustrations of enclosed spring boxes. Note the following features:

 A manhole to allow inspection and access into the chamber  For deep structures ( > 1 meter), a ventilation pipe may be necessary  Filtering gravel is laid between the aquifer and the spring box structure  Supply pipe, air vent and clean-out/ blow off pipe to drain are is screened to prevent entry of sand/dirt  An overflow pipe  Outlet pipe has a gate valve to manage the flow. Outlet pipe is located in a protected and dry area of the box

Illustration 2: Water Catchment

Figure 15: Intake Structure

TYPE “B” INTAKE STRUCTURE TYPE “B” ADAPTABLE WHERE THE SPRING WATER IS GUSHING OUT ON AN ALMOST LEVEL GROUND MANHOLE 3% SLOPE VARIABLE SIZE SUPPLY PIPE

10 mm Ø BAR @ 300 mm O.C. BOTH WAYS DRAINAGE CANAL

300

10 mm Ø BAR @ 150 mm O.C. BOTH WAYS

38 mm Ø OVERFLOW PIPE

APRON BLOW OFF PIPE GATE VALVE

TO BE GROUTED AND PLASTERED W/ MORTAR EXCEPT WHEN WATER GUSHES OUT

APRON

150

600 NIM

600 NIM

GATE VALVE

400

PVC STAINER

150

TYPE “C” INTAKE STRUCTURE TYPE “D” INTAKE STRUCTURE TYPE “D”

TYPE “C” ADAPTABLE WHERE THE SPRING IS LOCATED INSIDE A CAVERN

ADAPTABLE WHERE SPRINGS ARE SCATTERED ON A HIGH ELEVATION WHICH REQUIRE A LARGE INTAKE


VARIABLE SIZE SUPPLY PIPE SPRING GATE VALVE

VAR


MANHOLE


VAR

300


VARIABLE SIZE SUPPLY PIPE PVC STRAINER

600

TO BE GROUTED AND PLASTERED W/ MORTAR EXCEPT WHEN WATER GUSHES OUT 150

GATE VALVE

600

BLOWOFF PIPE 75 mm Ø WITH GATE VALVE

PVC STRAINER


BLOWOFF PIPE 75 mm Ø WITH GATE VALVE

500

VAR

SECTION A-A

www.wsp.org

37


It is also important to protect the structure. Embankments may need to be reinforced with retaining walls. Thus, after building the spring box, the area excavated is backfilled, and the perimeter of the spring above the level of the aquifer can be filled with clay to prevent water infiltration. A ditch must be dug to divert surface runoff from entering the spring box. The spring tapping area as well as the entire zone where the drain system extends, need to be protected from pollution from humans and animals. Ideally, the area should be fenced off. Reforestation within the area is also a good idea. 6.6. Managing Water Quality Treatment of raw water is often necessary to make it usable for drinking and other uses. The main aim of treating water is to remove pathogenic organisms and toxic substances that would harm the health of users. However, treatment also allows the water to become fit for use in its appearance, taste and quality.

In case of water from the ground or naturally rising to the surface as a spring, where the aquifer and surrounding environment is clean, water may be ready to use without treatment. The process of rain infiltration into the ground can remove particles, organic substances are degraded by oxidation; and organisms die. However, dissolved solids will not be removed. When the water in the aquifer contains organic matter, the available oxygen will have been consumed by the processes of degradation and carbon dioxide increases. This makes the water corrosive (acidic). Water without oxygen will dissolve iron, manganese and other heavy metals, which give the water a rusty taste and will stain clothes when used for washing. Introducing oxygen through aeration will remove these substances. Surface water from rivers, streams, lakes and irrigation canals carry with it runoff from the surrounding environment, so water tends to be cloudy (turbid) and with organic as well as pathogenic material.

Wastewater flowing into the surface water as well as growth of algae, cause surface water contamination. In such cases, a series of treatment procedures may be necessary. 6.7. Design of Water Transmission and Distribution Figure 16: Roughness Coefficients (C) for Different Types of Pipes

Cement-Mortar Lined Ductile Iron Pipe - 120 Concrete - 100-140 Steel - 90-110 Galvanized iron - 120 Polyethylene (PE) - 140 Polyvinyl chloride (PVC) - 130 Fiber-reinforced plastic (FRP) - 150 This section presents manual and ‘schedule’ assisted calculations for design of systems. There are now available computer supported design systems, such as ‘EPANET,’ a public domain software developed by the US Environmental Protection Authority, to help hydraulic analysis and modeling.

Table 10: Raw Water Treatment Processes Treatment Process 1. Sedimentation

Description

Used for (Water Quality)

This process involves settling and  Turbid surface water removal of suspended particles when  Surface water with algae water stands still or when water flows slowly. Solid particles will drop to the bottom of the tank or storage, forming a sludge layer.

Other Information Efficiency of the settling tank depends on the flow rate of the raw water influent and the surface area of the tank. The ratio between the flow rate and the surface area should be in the range of 0.1 – 1 meter/ hour. The depth of the tank does not make a difference.

2. Chemical Coagulation and Fine particles and colloids may not  Turbid surface water Flocculation settle like other suspended solids.  Surface water with algae This process uses chemicals to make them group together so that they can be removed by sedimentation or filtering.

3. Aeration

38

This process brings water into  Ground water with iron and contact with air. By increasing manganese the oxygen content, dissolved iron  Water with spoiled odor and and manganese in the water reacts taste due to the presence to become solids that can then be of natural gases from break removed. down of bacteria and organic material, such as methane and hydrogen sulfide

Alum is a commonly used coagulant. This may sometimes require some alkalinity in the water, and so is mixed with lime or soda ash. Alum is effective in water that has a medium level of acidity. Iron salts are better coagulant for water that have extreme characteristics – i.e., high levels of acidity and basicity. Aeration is achieved by dispersing water through the air in thin drops, mixing water with air (bubble), or allowing water to cascade over a series of ponds.



Treatment Process

Description

Used for (Water Quality)

Other Information

4. Rapid Filtration

This process passes water through  Ground water with iron and Rapid filtration will not remove pathogens. larger, coarse sand. manganese  Turbid water

5. Slow Sand Filtration

This process passes water through  Ground water with iron and fine sand that acts as a filter. manganese Because of the fine size of the pores  Water with pathogens in the filter sand bed is effective in (bacteria, protozoa, virus) removing suspended solids and even  Turbid water pathogenic organisms. As the water passes through the layers, organic matter is broken down into inorganic material that are then filtered out.

Slow sand filters are quite effective and use no mechanical parts. Operations and maintenance are quite easy – cleaning only requires scraping off the top layer of the sand. However, because water has to pass through the filter at a slow rate, it will require space. Also, other reserve filters may be needed during cleaning as it will need 1-2 days to regenerate the bacteria that will break down organic matter.

6. Disinfection

This process seeks to kill pathogenic  Water with pathogens organisms in the water. Disinfection (bacteria, protozoa, virus) includes boiling and use of ultraviolet rays from the sun, but these are most appropriate at the point of use. Adding chemicals, such as chlorine, is the most common way of disinfection.

Chlorine is a gas, and in water disinfection, it is usually in a compound that is in liquid or powder form. Chlorine compounds need to be stored in a dark, dry and cool place so that they do not lose their content. Chlorine is often drip-fed into the water supply storage. Chlorinating the tank and pipes are also important before their use and for maintenance cleaning.

The EPANET software is included in the accompanying CD. In designing the transmission and distribution of water, pipes represent some of the largest investments, so it is important to determine the most economical size of pipe and to select the appropriate material for the pipe. a. Pipe diameter The size of the pipe will depend on the rate of flow of water that needs to be conveyed, the length that water must travel and the acceptable amount of pressure loss. For a given rate of flow, larger pipe sizes will have less pressure losses, but are also more expensive. There are various formulae used to relate the rate of flow in the pipe with its size and the pressure drop due to friction as the water passes through the pipe. In this section, we discuss one of those formulae, the Hazen Williams formula:

www.wsp.org

Q = 0.2785 x C x D 2.63 x S 0.54 106

Q = rate of flow (in liters/second) C = roughness coefficient – see list of “Roughness Coefficients for Different Types of Pipe” (see list of ‘Roughness....’ Figure 26) D = diameter of pipe (in millimeters) S = slope (in percent) – the slope is computed as the ratio between the change in elevation (H) and the length of the pipeline (L) in meters. The change in elevation is the difference between the elevation from point 1 to point 2 of the transmission. Example 1: Given polyvinyl chloride (PVC) pipe in the following situation, the rates of flow in different diameter pipes are show below. The slope (S) is calculated as = [(130-90)/3,500] x 100 or 1.14

39


Table 11: Example of Calculation on Rates of Flow Given Different PVC Pipe Sizes (Slope = 1.14) Pipe size in inches in millimeters Q (rate of flow) for C = 130 in l/s 1 25 mm 0.18 l/s 1¼ 32 mm 0.35 l/s 1 1/2 40 mm 0.64 l/s 2 50 mm 1.14 l/s 2½ 65 mm 2.28 l/s 3 80 mm 3.93 l/s 4 100 mm 7.07 l/s

The same calculation can be done using a prepared table: Table 12: Hazen Williams Table on Pressure Loss 16

Ø 1/2 "

20

Ø 3/4 "

25

Ø 1"

30

Ø 1 1/4 "

40

Ø 1 1/2 "

50

Ø 2"

65

Ø 2 1/2 "

75

Ø 3"

100

Ø 4"

125

Ø 5"

17.6

120

22

120

28.2

120

35.2

120

44

120

55.4

120

66

120

79.2

120

96.8

120

110.2

120

Q

V

S

V

S

V

S

V

S

V

S

V

S

V

S

V

S

V

S

V

S

(l/s)

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

0.02

0.08

0.12

0.04

0.16

0.43

0.11

0.15

0.06

0.04

0.06

0.25

0.91

0.16

0.31

0.10

0.09

0.08

0.33

1.55

0.21

0.52

0.13

0.16

0.10

0.41

2.35

0.26

0.79

0.16

0.24

0.10

0.08

0.20

0.82

8.48

0.53

2.86

0.32

0.85

0.21

0.29

0.13

0.10

0.30

1.23

17.96

0.79

6.06

0.48

1.81

0.31

0.61

0.20

0.21

0.12

0.07

0.40

1.64

30.61

1.05

10.32

0.64

3.08

0.41

1.05

0.26

0.35

0.17

0.11

0.50

2.06

46.27

1.32

15.61

0.80

4.66

0.51

1.58

0.33

0.53

0.21

0.17

0.15

0.07

0.60

2.47

64.85

1.58

21.87

0.96

6.53

0.62

2.22

0.39

0.75

0.25

0.24

0.18

0.10

0.70

2.88

86.28

1.84

29.10

1.12

8.68

0.72

2.95

0.46

0.99

0.29

0.32

0.20

0.14

0.80

3.29

110.49

2.11

37.26

1.28

11.12

0.82

3.78

0.53

1.27

0.33

0.41

0.23

0.18

0.16

0.07

0.90

3.70

137.42

2.37

46.35

1.44

13.83

0.93

4.70

0.59

1.58

0.37

0.52

0.26

0.22

0.18

0.09

1.00

2.63

56.33

1.60

16.81

1.03

5.71

0.66

1.93

0.42

0.63

0.29

0.27

0.20

0.11

1.10

2.90

67.21

1.76

20.06

1.13

6.81

0.72

2.30

0.46

0.75

0.32

0.32

0.22

0.13

1.20

3.16

78.96

1.92

23.56

1.23

8.00

0.79

2.70

0.50

0.88

0.35

0.37

0.24

0.15

1.30

3.42

91.58

2.08

27.33

1.34

9.28

0.86

3.13

0.54

1.02

0.38

0.43

0.26

0.18

1.40

3.68

105.05

2.24

31.35

1.44

10.65

0.92

3.59

0.58

1.17

0.41

0.50

0.28

0.21

1.50

3.95

119.37

2.40

35.62

1.54

12.10

0.99

4.08

0.62

1.33

0.44

0.57

0.30

0.23

1.60

4.21

134.52

2.56

40.14

1.64

13.63

1.05

4.60

0.66

1.50

0.47

0.64

0.32

0.26

0.22

0.10

1.70

2.72

44.91

1.75

15.25

1.12

5.14

0.71

1.67

0.50

0.71

0.35

0.29

0.23

0.11

1.80

2.88

49.93

1.85

16.96

1.18

5.72

0.75

1.86

0.53

0.79

0.37

0.33

0.24

0.12

1.90

3.04

55.19

1.95

18.74

1.25

6.32

0.79

2.06

0.56

0.88

0.39

0.36

0.26

0.14

2.00

3.20

60.69

2.06

20.61

1.32

6.95

0.83

2.26

0.58

0.96

0.41

0.40

0.27

0.15

2.20

3.52

72.40

2.26

24.59

1.45

8.29

0.91

2.70

0.64

1.15

0.45

0.47

0.30

0.18

2.40

3.84

85.06

2.47

28.89

1.58

9.74

1.00

3.17

0.70

1.35

0.49

0.56

0.33

0.21

2.60

4.16

98.65

2.67

33.50

1.71

11.30

1.08

3.68

0.76

1.57

0.53

0.65

0.35

0.24

2.80

4.49

113.17

2.88

38.43

1.84

12.96

1.16

4.22

0.82

1.80

0.57

0.74

0.38

0.28

3.00

4.81

128.59

3.08

43.67

1.97

14.73

1.25

4.80

0.88

2.04

0.61

0.84

0.41

0.32

3.50

5.61

171.08

3.60

58.10

2.30

19.59

1.45

6.38

1.02

2.72

0.71

1.12

0.48

0.42

0.37

0.22

4.00

4.11

74.40

2.63

25.09

1.66

8.17

1.17

3.48

0.81

1.43

0.54

0.54

0.42

0.29

4.50

4.63

92.53

2.96

31.21

1.87

10.16

1.32

4.33

0.91

1.78

0.61

0.67

0.47

0.36

5.00

5.14

112.47

3.29

37.93

2.08

12.35

1.46

5.26

1.02

2.17

0.68

0.82

0.52

0.43

5.50

5.65

134.19

3.62

45.26

2.28

14.73

1.61

6.28

1.12

2.58

0.75

0.97

0.58

0.52

6.00

6.17

157.65

3.95

53.17

2.49

17.31

1.75

7.38

1.22

3.04

0.82

1.14

0.63

0.61

6.50

4.28

61.67

2.70

20.08

1.90

8.56

1.32

3.52

0.88

1.32

0.68

0.70

7.00

4.61

70.74

2.91

23.03

2.05

9.82

1.42

4.04

0.95

1.52

0.73

0.81

7.50

4.93

80.38

3.11

26.17

2.19

11.15

1.52

4.59

1.02

1.73

0.79

0.92

8.00

5.26

90.58

3.32

29.49

2.34

12.57

1.62

5.17

1.09

1.95

0.84

1.03

8.50

5.59

101.35

3.53

33.00

2.49

14.06

1.73

5.79

1.16

2.18

0.89

1.16

9.00

3.74

36.68

2.63

15.63

1.83

6.43

1.22

2.42

0.94

1.29

9.50

3.94

40.54

2.78

17.28

1.93

7.11

1.29

2.68

1.00

1.42

10.00

4.15

44.58

2.92

19.00

2.03

7.82

1.36

2.94

1.05

1.56

ND

40



Table 13: Hazen Williams Table on Pressure Loss 16

Ø 1/2 "

20

Ø 3/4 "

25

Ø 1"

30

Ø 1 1/4 "

40

Ø 1 1/2 "

50

Ø 2"

65

Ø 2 1/2 "

75

Ø 3"

100

Ø 4"

125

Ø 5"

17.6

120

22

120

28.2

120

35.2

120

44

120

55.4

120

66

120

79.2

120

96.8

120

110.2

120

Q

V

S

V

S

V

S

V

S

V

S

V

S

V

S

V

S

V

S

V

S

(l/s)

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

ND

10.50

4.36

48.80

3.07

20.80

2.13

8.56

1.43

3.22

1.10

1.71

11.50

4.77

57.75

3.36

24.62

2.34

10.13

1.56

3.81

1.21

2.03

12.50

5.19

67.40

3.66

28.73

2.54

11.82

1.70

4.45

1.31

2.37

13.50

5.60

77.72

3.95

33.13

2.74

13.63

1.84

5.13

1.42

2.73

14.50

4.24

37.82

2.94

15.56

1.97

5.85

1.52

3.11

15.50

4.53

42.79

3.15

17.61

2.11

6.62

1.63

3.52

16.50

4.83

48.04

3.35

19.77

2.24

7.44

1.73

3.96

17.50

5.12

53.57

3.55

22.04

2.38

8.29

1.84

4.41

18.50

5.41

59.38

3.76

24.43

2.52

9.19

1.94

4.89

19.50

3.96

26.93

2.65

10.13

2.05

5.39

20.50

4.16

29.55

2.79

11.12

2.15

5.91

22.50

4.57

35.11

3.06

13.21

2.36

7.03

24.50

4.98

41.10

3.33

15.47

2.57

8.23

26.50

5.38

47.53

3.60

17.89

2.78

9.51

28.50

3.87

20.47

2.99

10.88

30.50

4.15

23.21

3.20

12.34

40.50

5.51

39.24

4.25

20.87

50.50

6.87

59.04

5.30

31.40

For each size of pipe (indicated in the upper row), follow the column down to the value closest to the slope (indicated on the table as S). In our example, the slope was 1.14. Then, follow the table to the left most column to the rate of flow (Q). In our manual calculation, Q = 0.18 liters/second. Table 14: Hazen Williams Table on Pressure Loss (PVC 100-Meter Pipe) 16

Ø 1/2 "

20

Ø 3/4 "

25

Ø 1"

30

Ø 1 1/4 "

40

Ø 1 1/2 "

50

Ø 2"

65

Ø 2 1/2 "

75

Ø 3"

100

Ø 4"

125

Ø 5"

17.6

120

22

120

28.2

120

35.2

120

44

120

55.4

120

66

120

79.2

120

96.8

120

110.2

120

Q

V

S

V

S

V

S

V

S

V

S

V

S

V

S

V

S

V

S

V

S

(l/s)

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

0.07

ND

0.02

0.08

0.12

0.04

0.16

0.43

0.11

0.15

0.06

0.04

0.06

0.25

0.91

0.16

0.31

0.10

0.09

0.08

0.33

1.55

0.21

0.52

0.13

0.16

0.10

0.41

2.35

0.26

0.79

0.16

0.24

0.10

0.08

0.20

0.82

8.48

0.53

2.86

0.32

0.85

0.21

0.29

0.13

0.10

0.30

1.23

17.96

0.79

6.06

0.48

1.81

0.31

0.61

0.20

0.21

0.12

0.07

0.40

1.64

30.61

1.05

10.32

0.64

3.08

0.41

1.05

0.26

0.35

0.17

0.11

0.50

2.06

46.27

1.32

15.61

0.80

4.66

0.51

1.58

0.33

0.53

0.21

0.17

0.15

0.07

0.60

2.47

64.85

1.58

21.87

0.96

6.53

0.62

2.22

0.39

0.75

0.25

0.24

0.18

0.10

0.70

2.88

86.28

1.84

29.10

1.12

8.68

0.72

2.95

0.46

0.99

0.29

0.32

0.20

0.14

0.80

3.29

110.49

2.11

37.26

1.28

11.12

0.82

3.78

0.53

1.27

0.33

0.41

0.23

0.18

0.16

0.90

3.70

137.42

2.37

46.35

1.44

13.83

0.93

4.70

0.59

1.58

0.37

0.52

0.26

0.22

0.18

0.09

2.63

56.33

1.60

16.81

1.03

5.71

0.66

1.93

0.42

0.63

0.29

0.27

0.20

0.11

1.00

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Example 2: In the same example, given a daily maximum flow rate (Q) requirement of 1.05 l/s for the water supply system, what diameter pipe would the transmission need? Transposing the formula above, the formula for diameter is: 0.38

6

3.59 x 10 x Q D=

[ CxS

]

0.54

Using the data in the formula, we calculate that the ideal pipe diameter is 49 mm, or about 2 inches. 0.38

6

3.59 x 10 x 1.05 49 mm =

[ 130 x (1.14

0.54

]

)

The same answer can be derived using the prepared table. This time, start on the left most column to find the desired rate of flow (Q). In this example, the maximum daily required flow is 1.05 l/s, which is approximately in between the encircled values (1.00 and 1.10). Follow the rows to the left to find the closest values to the slope (earlier calculated as 1.14). Then, follow the columns upward to find the pipe diameter. Table 15: Hazen Williams Table on Pressure Loss 16

Ø 1/2 "

20

Ø 3/4 "

25

Ø 1"

30

Ø 1 1/4 "

40

Ø 1 1/2 "

50

Ø 2"

65

Ø 2 1/2 "

75

Ø 3"

100

Ø 4"

125

Ø 5"

17.6

120

22

120

28.2

120

35.2

120

44

120

55.4

120

66

120

79.2

120

96.8

120

110.2

120

Q

V

S

V

S

V

S

V

S

V

S

V

S

V

S

V

S

V

S

V

S

(l/s)

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

m/s

m/100m

0.02

0.08

0.12

0.04

0.16

0.43

0.11

0.15

0.06

0.04

0.06

0.25

0.91

0.16

0.31

0.10

0.09

0.08

0.33

1.55

0.21

0.52

0.13

0.16

0.10

0.41

2.35

0.26

0.79

0.16

0.24

0.10

0.08

0.20

0.82

8.48

0.53

2.86

0.32

0.85

0.21

0.29

0.13

0.10

0.30

1.23

17.96

0.79

6.06

0.48

1.81

0.31

0.61

0.20

0.21

0.12

0.07

0.40

1.64

30.61

1.05

10.32

0.64

3.08

0.41

1.05

0.26

0.35

0.17

0.11

0.50

2.06

46.27

1.32

15.61

0.80

4.66

0.51

1.58

0.33

0.53

0.21

0.17

0.15

0.07

0.60

2.47

64.85

1.58

21.87

0.96

6.53

0.62

2.22

0.39

0.75

0.25

0.24

0.18

0.10

0.70

2.88

86.28

1.84

29.10

1.12

8.68

0.72

2.95

0.46

0.99

0.29

0.32

0.20

0.14

0.80

3.29

110.49

2.11

37.26

1.28

11.12

0.82

3.78

0.53

1.27

0.33

0.41

0.23

0.18

0.16

0.07

0.90

3.70

137.42

2.37

46.35

1.44

13.83

0.93

4.70

0.59

1.58

0.37

0.52

0.26

0.22

0.18

0.09

1.00

2.63

56.33

1.60

16.81

1.03

5.71

0.66

1.93

0.42

0.63

0.29

0.27

0.20

0.11

1.10

2.90

67.21

1.76

20.06

1.13

6.81

0.72

2.30

0.46

0.75

0.32

0.32

0.22

0.13

1.20

3.16

78.96

1.92

23.56

1.23

8.00

0.79

2.70

0.50

0.88

0.35

0.37

0.24

0.15

1.30

3.42

91.58

2.08

27.33

1.34

9.28

0.86

3.13

0.54

1.02

0.38

0.43

0.26

0.18

1.40

3.68

105.05

2.24

31.35

1.44

10.65

0.92

3.59

0.58

1.17

0.41

0.50

0.28

0.21

ND

42



b. Other issues Often, transmission of water requires that it be pumped upwards to an overhead reservoir or to storage on an elevated area. In this case, the calculation of the required rate of flow will need to consider not only the diameter of the pipe, but also the pumping capacity. The calculation needs to be tried for different pipe sizes to arrive at the least-cost option given the cost of pipe and pumping. In general, less pumping will be required for large diameter pipe. The material of the pipe selected must be strong enough to withstand the highest pressure that can occur in the pipeline given the conditions of terrain. In many cases, pressure is limited by using ‘break pressure tanks’ that break up the pipeline into sections. Pipelines are best laid where there are already existing rights of way – such as alongside the road to facilitate construction and maintenance.

Piping: A simple way of estimating the pipe sizes for each sector (a length of pipe between two points or node in the system) is to: Step 1: estimate the rate of flow per meter of distribution pipe Step 2: multiply the rate of flow to the total length (in meter) of each sector Step 3: compare that total rate of flow to the maximum flow rate capacity of different pipe sizes Example: Number of people in the zone: 1500 persons Peak hour flow rate per day: 1500 persons x 50 liters = 75,000 liters/ day or 0.87 liters/second 0.87 lps x 1.8* = 1.56 liters/ second * is a factor used for peak flow Total length of pipe: 100 meters Section 1 Section 2 Section 3

c. Distribution system General lay-out: Distribution systems are either branched or looped. In a branch system, the pipes protrude like subbranches from main branches, while in a looped system, all the pipes in a given zone are interconnected in a grid. In larger distribution systems, it is ideal to have a looped or closed system, where water can be supplied from various nodes. In branch systems, the water flows in one direction only.

50 meters 30 meters 20 meters

Step 1: rate of flow per meter of pipe 1.56 liters/second ÷ 100 meters = 0.0156 liters/second/meter Step 2: rate of flow per section Section 1 0.0156 liters/ second x 50 meters = 0.78 liters/ second Section 2- 0.0156 liters/second x 30 meters = 0.46 liters/second

Figure 17: Drawing of Distribution System Spring Box

Spring Box Ground Level Reservoir

Ground Level Reservoir

OV

OV

BOV

BOV

OV OV OV

OV

OV

BOV

BOV OV

OV

BOV

BOV

OV OV

OV

OV

OV

BOV

Typical Water Supply System

BOV

Typical Water Supply System

Section 3- 0.0156 liters/second x 20 meters = 0.31 liters/second Step 3: compare with maximum capacity of different pipe sizes Table 16: Capacity of Pipes Pipe size in inches 1¼ 1½ 2 2½ 3 Section Section 1 Section 2 Section 3

in millimeters 32 mm 40 mm 50 mm 65 mm 80 mm Design flow 0.78 l/s 0.46 l/s 0.31 l/s

Maximum capacity 0.6 l/s 0.9 l/s 1.5 l/s 2.1 l/s 3.4 l/s Pipe size 1 ½ inches 1 ¼ inches 1 ¼ inches

Reservoir: Storage is very important to normalize the supply of water to the distribution system since water use varies during the different hours of the day. The volume of the reservoir should be enough to accommodate the total difference between supply and water use (demand). This can be done by plotting in a table the hourly supply (based on a constant flow rate throughout the 24-hour day or throughout the hours when pumping is conducted) and the hourly water use for a 24 hour-period, which will vary during peak hours. The table below shows that the concentration of deficit (when the supply cannot accommodate the hourly demand) falls between 5 to 11 am, and then again from 4 to 6 pm. The largest concentration of deficit falls from 5 to 11 am, with a total of 22,600 liters, or about 19% of the total daily demand. This deficit needs to be accommodated by storage. As a rule of thumb, a storage volume between 20% and 40% of the daily water demand should be generally adequate, but sometimes a larger capacity is necessary to accommodate water supply interruptions. Reservoirs need to be located on a higher elevation than the distribution area otherwise, it needs to be set up on a tower.

BOV = Blowoff valves

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Table 17: Example of Charting Hourly Flow Rates for Storage Time

Supply

0-1

Surplus

Deficit

Concentration of Deficit Liters

Factor Peak Hours

Liters

Liters

Liters

5,400

5,400

1-2

5,400

5,400

2-3

5,400

5,400

3-4

5,400

5,400

4-5

5,400

1

5,000

400

5-6

5,400

1.5

7,500

-2,100

6-7

5,400

2

10,000

-4,600

7-8

5,400

2

10,000

-4,600

8-9

5,400

2

10,000

-4,600

9 - 10

5,400

2

10,000

-4,600

10 - 11

5,400

1.5

7,500

-2,100

11 - 12

5,400

1

5,000

400

12 - 13

5,400

1

5,000

400

13 - 14

5,400

1

5,000

400

14 - 15

5,400

1

5,000

400

15 - 16

5,400

1

5,000

400

16 - 17

5,400

2

10,000

-4,600

17 - 18

5,400

2

10,000

-4,600

18 - 19

5,400

1

5,000

400

19 - 20

5,400

1

5,000

400

20 - 21

5,400

1

5,000

400

21 - 22

5,400

5,400

22 - 23

5,400

5,400

23 - 24

5,400

5,400

129,600

44

Demand

-22,600

- 9200

120,000


6B.

Basic Operations and Maintenance

Chapter 6B. Provides guidance for the operation and maintenance of • Intake • Water treatment • Transmission • Reservoir • Distribution system and public water points Available Tools: • Troubleshooting

The proper operations and maintenance of the different parts of the water supply system can go a long way to ensuring that the community continues to enjoy the benefits of clean water. Regular maintenance and timely repairs will let the system operate throughout its useful design life. Too often, maintenance is not undertaken regularly and repairs are not properly done. For example, if the intake is not cleaned regularly and broken pipe screens are not replaced, the quality of water is likely to suffer. Pipe bursts are often ‘repaired’ by tying rubber or plastic around it to stop the leaking, but rarely are replaced properly to ensure that the whole system functions properly. Poor operations and maintenance result in the system deteriorating faster than it should and lead to a great loss to the community and the CBO. 6.8. Financing Operations, Maintenance and Emergency Repairs Besides the skills to operate and maintain the different parts of the system, the CBO needs to have on hand appropriate tools and enough supplies to do replacements or repairs. It is, therefore, important that the water users are paying the appropriate tariffs so that the CBO has access to funds to undertake regular operations, maintenance and repairs. Sometimes, even though proper maintenance is conducted, repairs can become more costly than expected, for example, in case of flooding or earthquakes where the facilities are damaged. It may be a good idea for the CBO to set aside an ‘emergency fund’ from small amounts of moneys collected regularly as part of the users’ fees/tariffs. Without accumulating small amounts of money throughout a long period of time, the usual problem becomes that when an emergency happens, the CBO only starts collecting money from the community at that point. Often, the requirements are too large that the community contribution for that time will not be enough. In a representative survey conducted by the project of 1000 water user respondents, the majority of users agree to contribute regularly towards an emergency fund.

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6.9. Most Frequent Problems with the Water Intake Illustration 3: Surface Water Intake Facility

6.10. Most Frequent Problems with the Spring Catchment (Bronkaptering) Illustration 4: Spring Catchment

Table 18: Common Problems and Maintenance for Water Intake Frequent Problems

Maintenance

 Water



 Clogging of the inlet/outlet pipes  Cracks in the intake building

 

is not transparent due to sediments

Daily cleaning of screen; draining and flushing of sediments as necessary, or if sludge reaches 10 cm from the bottom Plant growth may be clogging the pipes. Inspect the intake and remove growing plants Inspect the cracks. If there are leaks, repairs are necessary to close up the holes. Otherwise, repainting with sealing paint/plaster will do Repainting is necessary at least once a year, even without cracks to preserve the building

 Fluctuation of water quantity



Frequent measurement of the water level will alert the CBOs of permanent water issues that need to be addressed by structural solutions (e.g. additional reservoir) or increasing water debit

Figure 18: Bronkaptering

SECTION A-A

WAT E R F L O W

PLAND

46



Figure 18, continued Possible Problems

Maintenance

Periods

Gears and Manpower

Water flow is clogged or rate is slow

 Fallen leaves and roots may be clogging the gallery.

 An enclosed gallery is preferred. Regular cleaning of

 Weekly

the gallery by hand and brush to remove leaves and other debris should be done

Gear: brush, and blade 2 people Gears: hoe and shovel 2 people

 Clean surface around the spring structure to remove Gears: brush, wrench 2-3 people

garbage, leaves and roots. A covered structure may be considered

 Gravel and sand carried by water flow may have built up and formed a mound that obstructs the pipes through which water flows.

 Flatten the sand; remove sand

 Weekly

 Inspect the level of sludge through the manhole.

 Monthly

Gears: brush, wrench 2-3 people Gears: pole, dipper 2 people

If the level is more than 10 cm, drain the basin by closing water inlet and water outlet and open drainages valve

Water has rotting odor, taste or turbid

 Moss may be growing on the wall of the building  High level of sludge may have formed on the bottom

 Emergence of foam or floating

 Clean the walls and basin floor so that it is free from

 As needed

sludge and moss After the basin is clean, close the drainage valve and open valve for water inlet and outlet

 Skim off debris and foam from the surface of water

 Weekly

debris on the water surface Box 5: Solving Problems Together Sumber Apak water supply and sanitation management board in Jambearjo village in the Tajinan subdistrict of Malang district was established on 6 May 2005 at a plenary village meeting. Although not yet a legal entity, Sumber Apak now (as of June 2010) has 1,010 household connections in Jambearjo village, Tajinan subdistrict and in Bululawang village, Bululawang subdistrict, Malang. The water supply system we manage uses a pump and gravitation system (the water is pumped to a tank and then distributed to consumers by gravity), and all household connections have water meters. The people responsible for operating the system are appointed by the community, who also inform them of any problems with the system. Although we have not had any problems with our water source, we have had problems with frequent, unexpected outages of electricity, which is supplied by the state-owned electricity utility PLN. This interferes with our water supply, because our pumps are not automatic (because of the distance involved, we cannot use a water level control between the well and collection tank). So our technical team has to take a note of when the pump is on and when it is off, so that we can calculate the additional water production needed for when it does go off unexpectedly. We have had very few problems with the collection tank and the pipes, other than someone who did not know where the pipe was, digging a hole and accidentally breaking the pipe (although the pipe was correctly installed). We dealt with this by mending the pipe. When repairs or maintenance are too difficult for us, we consult the water supply and sanitation management board association, which has its own technical team, or we consult the supplier. We are still getting advice from district government about organizational matters. The lessons we have learned are that everyone has skills, even villagers; one must search for information and use it; there must be a written procedure for every activity so that whoever is on duty can carry out whatever tasks needed to be done; and don’t make matters worse trying to do things that you can’t do – don’t be afraid ask for help, even from someone younger than you are – work together with everyone in a professional manner for the sake of our water supply and sanitation system. Jauhari Fatkhur Ridlo, Secretary, Sumber Apak Water Supply and Sanitation Management Board

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6.11. Most Frequent Problems with the Deep Well, Pump and Pump House Illustration 5: A Typical Pump House in Rural Area

Illustration 6: An Improved Pump House

It is a good idea to write down the operation and maintenance procedures for deep wells and display them close to the facility, such as inside the pump house. Table 19: Common Problems and Maintenance of Deep Well and Pump Problems Deepwell and Pump Screen clogging

Possible Causes Small debris are desposited on the screen

Pump difficult to start; needs a. For manually-primed pumps: to be primed - Suction valve may be clogged by garbage or other things - Valve placement is exhausted b. For vacuum pumps: - Air trapped in the suction pipe connection or packing box - Vacuum pump capacity reduced Motor does not rotate after it - Protector equipment is on is switched on -

Pump is working but water is not discharging or the flow is small

-

-

48

Maintenance Conduct high-pressure water spraying of every screen in the well repeatedly Remove the obstructing materials. If the inspection cover is equipped with drag chains, move this chain up and down from on the floor

Repair valve or replace with the new one - Repair packing glue or suction pipe connector - Tighten packing pressure - Repair water channel to the packing box - Repair or replace vacuum pump - Replace the circuit if it is broken - If the circuit switch is open, then close it - If it is still not working, repair or replace Motor has been short circuited or burned - If the motor burned, repair or replace the motor There is obstruction in the pump - Remove materials that may be obstructing the pump motor - Read the procedures on how to install and uninstall centrifugal pumps Discharge valve is closed - Open the valve Amount of water to prime the pump is not - Check if the amount of water in the basin is enough enough - Check if there is any leakage in the suction valve - For the suction with pressure, open valve in the suction side if it is closed Pump rotates in the wrong direction - Switch the wire to change the direction There is air trapped in the pipe - Open air valve to release the trapped air - Examine the slope of suction pipe, connection pipe, and packing box. Correct any problems found There is clogging in the pipe - Remove the obstructing material There is significant wearing on the pump - Repair and replace the worn component component Suction head is too high - Compare pump level to water suction level. If needed, place the pump at a lower level



Problems

Possible Causes Maintenance - System head is too high compared to pump - Check if there are problems with the valve or suction pipe. Clean head up suction filter. If necessary, enlarge pipe diameter of suction pipe - Replace pipe system to reduce head loss at the outlet - Replace pump appropriate to specification needed - Add more pump in a series Motor gets low current of - The net tension is too low - Examine the net tension. If the tension is taken from a transformer, electricity move the terminal to get higher tension - For pumps rotated with a belt, the rotation - Change belt to one that is better suited may be too high/rapid Table 20: Common Problems and Maintenance of Pump House Possible Problems

Maintenance

Pump House

 Construction cracks  Standing water around the pump house

 Conduct regular checks and do necessary repairs immediately  Keep the surroundings of the house clear during each visit;

make sure

drains are not clogged

6.12. Most Frequent Problems with the Reservoir Illustration 7: Reservoir

Table 21: Common Problems and Maintenance of Reservoir Possible Problems

Maintenance Practice

Periods

Gears and Manpower

Water has rotting odor, taste or turbid

 Moss may be growing on the wall of  Clean the walls and basin floor so that it is free  As needed the building

from sludge and moss. After the basin is clean, close the drainage valve and open valve for water inlet and outlet.

 High level of sludge may have  Skim off debris and foam from the surface of  Weekly formed on the bottom

water

Gears: brush, wrench 2-3 people

Gears: pole, dipper 2 people

 Emerge of foam or floating debris on the water surface Manhole is difficult to open

 Inspect the manhole lid and padlock for corrosion;  Monthly lubricate

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Gears: lubricant, padlock replacement 1 person

49


Illustration 8: Electrical Safety

6.13.

Electrical Safety and Most Frequent Problems with Generators

Table 22: Common Problems and Maintenance of Electrical Parts Possible Problems Electrical Safety

No power Unstable voltage

Maintenance

Immediately report to the closest office of the electric company Ensure that you have the appropriate power Have a professional look at the wiring; do not connect electrical

wiring

inappropriately

General safety

Avoid wires that are exposed/unprotected Handle electrical equipment and wires with care and appropriate protection Keep electrical equipment and wires out of children’s reach

Table 23: Common Problems and Maintenance of Generators Possible Problems Generators

Maintenance

Periods

Abnormal sound from the genset

 Replace lubricant after 120 hours of usage. For new engine or engine that has just been overhauled, lubricate after the first 60 hours.  Examine the lubricant content every time the engine is switched on.  Examine lubricant from fuel pump anytime the engine is to be switch on Genset cannot be started or every 60 hours. Engine shuts down suddenly from  Replace lubricant every 120 hours or if lubricant becomes diluted with any fuel that may have mixed into it. time to time

Thick smoke appears

Genset is overheating

6.14.

 If the air filter used is ‘oil bath,’ examine the lubricant every 60 hours. First 60 hours of use and 120  Wash the filter and its components with light oil hours thereafter  Examine the old filter paper and its lubricant. If white metal ashes are visible, this indicates the wearing out of its casing. Immediate repair is needed if the damage is significant.

Most Frequent Problems with Water Meters

Table 24: Common Problems and Maintenance of Water Meters Possible problems  Leakage in the pipe connection (joints or ‘watermoor’, valve, elbows, etc)

 Water reading is inaccurate

Maintenance  Examine the connection. If there are no cracks or breaks, the connection needs to be tightened only. For connection between pipes (using joints), it is enough to use a wrench for tightening, but if the connection is to other equipment such as meters or pumps, the connectors may need to be replaced. Checking their condition should be done.  Examine if there is any leakage in the connection to the pipe.  Water meters must be recalibrated every 5 years

Periods Gears and Manpower Gears: 2 sets of wrench,  Every two weeks Materials : tape, padlock box water meter 2 people

 Monthly  Every 5 years

Chapter References: Depkimpraswil Balitbang, Norma Standard Pedoman Manual (NSPM) (2003) GTZ, Kumpulan Modul Pelatihan Operasi dan Pemeliharaan, (2007) International Reference Center for Community Water Supply and Sanitation, “Small Community Water Supplies: Technology of Small Water Supply Systems in Developing Countries” (1983) du Portal, Damien, “Tapping of a Spring Based on Deep Tapping” (2007) Schaum, Mekanika Fluida dan Hidrolika (1990) US Environmental Protection Agency, EPANET 2 USER MANUAL , National Risk Management (2000) http://www.watsan.co.cc

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7.

Financial Recording and Reporting System

Chapter 7 • Assigns financial recording and reporting functions to the key staff of the CBO • Discusses internal controls • Explains the step-by-step process of recording financial transactions (receipt of cash, payments) up to summarizing the transactions into financial reports Available Tools: Financial Recording & Reporting System Forms: • Meter Reading Route • Water Tariff Table • ‘Bills for Collection’ Report • Customer Ledger Card • Water Bill • Official Receipt • Cash Receipts Book • Payment Voucher • Cash Disbursement Book • Subsidiary Ledger • Accounts Summary • Adjustment Guide • Income Statement • Balance Sheet

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Many CBOs have some form of records for what money is received and spent – this is a basic ‘cash receipts and disbursement’ system of recording. However, this system does not fully reflect the true state of how the CBO is doing financially – for example, in a month, the CBO may have received IDR 10 million from tariff collection, but spent the whole sum to build a small office. For that month, it would seem that the CBO had IDR 0, but the truth is that it gained an asset that it could use for many years. Likewise, although many CBOs have a monthly record of who was billed and who has paid, the system is not very good at keeping track of balances by specific customers. The following section introduces a system especially developed for recording and reporting the financial transactions of a community water supply business. It is meant to assist CBOs keep track of financial transactions from month-to-month and help them summarize the information into the standard financial reports (balance sheet and income statement) so that they can better understand and explain their financial position to others. The system builds from the ‘cash receipts and disbursements’ system, which CBOs are already familiar with, but adapts and combines it with standard accounting principles. All the input and report forms in this chapter are available in print so that they can be photocopied and used by the CBO. They are also available in Microsoft Excel, which has an added feature of automating the calculations through linked worksheets. 7.1. Organizational Structure and Internal Controls Based on the organizational structure in Chapter 5, additional functions are assigned to key CBO staff for financial recording and reporting. These functions are: General Manager The General Manager approves the payment of vouchers (used to authorize spending) and the financial reports (i.e., balance sheet and income statement). Treasurer The Treasurer acts as the cashier/collector by receiving all collections on behalf of the water utility. The Treasurer makes all payments for the water utility based on payment vouchers approved by the General Manager. The Treasurer prepares non-cash adjustments to the

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Figure 19: Organizational Structure and Internal Controls

General Manager

Treasurer

Secretary

Head of Technical Operations

Meter Reader

books of accounts and the resulting Income Statement and Balance Sheet. Secretary The Secretary acts as the bookkeeper of the utility. This person records all water bills issued in the Bills for Collection Report, all official receipts issued to the Cash Receipts Book, and all payment vouchers made to the Cash Disbursements Book. The Secretary maintains the customers’ ledger cards and subsidiary cards. This person also partly fills up water bills which are completed by the meter reader after the reading. Meter Reader The Meter Reader reads the water meters of customers and completes the partially filled up water bills. Among others, this division of functions ensures consistency with good practice of not allowing a single person to be in complete control of a financial transaction – i.e., there is check and balance. CBOs, who are dealing with significant cash, should follow these basic principles

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of internal control to prevent irregularities and misuse of funds and to ensure that their financial reports are accurate: 1. The accounting procedures and the operations must be separated. 2. All available proof (e.g. receipts, vouchers, etc.) of accuracy should be utilized, in order to assure correctness of operation and accounting. 3. No one person should be in complete control of a business transaction. 4. Employees must be carefully selected and trained. 5. If possible, employees holding sensitive positions should be rotated (such as meter readers, bill collectors, etc). 6. Operating instructions should be in writing. 7.2. General Flow and Terminologies a. General Flow

Financial recording starts by capturing these basic inflows and outflows using the basic accounting forms and recording the individual events in a ‘report.’ For example, a water bill (a basic form) is prepared and recorded in the Bills for Collection Report (a recording of many water bills). Official Receipts are prepared for all cash collections and recorded in the Cash Receipts Book. Payment Vouchers are prepared for all cash payments and recorded in the Cash Disbursements Book. Following the basic recording, at the end of each month, the reports are summarized in the Accounts Summary form. Adjustments may also be prepared in this form for noncash transactions to have a more precise set of financial statements by accounting for prepaid expenses, accounts payable and accrued expenses, interest payable and depreciation. The resulting balances of all accounts in the current month are then added to the balance in the previous month and then matched to whether the accounts fall under the Income Statement or the Balance Sheet. After this step is done, then the Income Statement and Balance Sheet reports can easily be prepared. Please see also Flow Chart 4 - Financial Reports Preparation. b. Terminologies Below are some common accounting terms and terms used in this Handbook and their definitions. In some cases, the definition also classifies where this ‘account/entry’ falls under in the Income Statement or Balance Sheet.

In general, there are two tracks of funds flow – funds coming into the CBO as ‘receipts’ and funds being paid out by the CBO as ‘disbursements.’



Table 25: Financial Definition and Terms Used Term

Definition

Accounts Payable

Accounts Payable are routine expenses that have already been incurred but not yet paid. The fact that the expense has been ‘incurred’ is evidenced by the supplier’s invoice or statement of account.

Accounts Receivable

Accounts Receivable represents the balance of water bills not yet collected from customers. This is entered as a Current Asset.

Accounts Summary

The Accounts Summary is a worksheet where all accounts of the water utility from the Bills for Collection Report, Cash Receipts Book and Cash Disbursements Book are posted. This worksheet also allows for special adjusting entries. The Balance Sheet and Income Statement are prepared based on this Accounts Summary.

Accrued Expenses

Accrued Expenses are routine expense that have already been incurred but not yet paid and unlike the ‘Accounts Payable’ have not been recorded in the financial statement for the period because no invoice or statement of account has yet been received.

Accumulated Depreciation

In common use, ‘depreciation’ is the reduction in value of a fixed asset due to wear and tear and passage of time. Using this principle, in accounting, the cost of a fixed asset is usually spread over the number of years that the asset can be used (useful life). The cost attributed for one year is called ‘depreciation.’ Accumulated Depreciation refers to the sum of the year-to-year depreciation for the period that the asset has been used. So ‘net asset value’ is the cost of the asset minus ‘Accumulated Depreciation.’ Accumulated Depreciation is presented in the Balance Sheet as a deduction to ‘Fixed Assets at cost.’

Administration Fee

The Administration Fee represents a charge imposed on all customers during the specified period for the administration of the billing and collection of accounts of customers.

Advances

Advances are payments made to either employees or third parties with the intention of collecting them back within one year. An example would be a cash advance given to the Village Head to help the village decorate for Lebaran. The amount is expected to be returned by the Village Head when the budget for decorations are available from the Government. This is a Current Asset account.

Amortization

Amortization refers to that portion of a loan that is repaid periodically until the loan is fully paid. This does not include the interest on the loan.

Assets

Assets are any resource controlled by the CBO to derive benefits. As presented in the Balance Sheet in this Handbook, assets can be Current Assets or Fixed Assets. Current Assets are cash and other assets that may be converted to cash, sold or consumed within one year. Examples are Accounts Receivable, Advances to Employees, Advances to Third Parties, Merchandise Inventory and Prepaid Expenses. Fixed Assets are acquired for continued and long-term use in the operations of the CBO. Examples are land, buildings, pumps, furniture, and vehicles.

Balance Sheet

The Balance Sheet is a financial report showing the financial condition of the company as of a specific day (for example “as of December 31, 2009”). It is normally prepared as of the end of the financial year at the same time as the Income Statement. It may also be prepared any time of the year. It summarizes the balances of Assets, Liabilities and Capital as of the specified date.

Bills for Collection Report

The Bills for Collection Report contains all Water Bills issued within a month. It is recorded in the numerical sequence following the water bill to ensure completeness. It is summarized monthly and the totals (per account) are posted to the ‘Accounts Summary Form’.

Capital

Capital represents equity contribution of the owners in the CBO as well as donations from government and donors. Capital also includes Retained Earnings and the current Net Income. (See definition below)

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Term

Definition

Cash Disbursements Book

The Cash Disbursements Book contains all Payment Vouchers issued. It is recorded in numerical sequence to ensure that all payments are recorded. It is summarized monthly and the totals (per account) are posted to the Accounts Summary form.

Cash Receipts Book

The Cash Receipts Book contains all Official Receipts issued for all cash collections. Recording Official Receipts in numerical sequence, including all canceled or spoiled Official Receipts, ensures that all collections are accounted for. It is summarized monthly and the totals (per account) are posted to the Accounts Summary Form.

Chemicals and Filter

Chemicals and Filter account is for the cost of chemicals and filters used in water treatment.

Construction Work in Progress

The Construction Work in Progress account represents the total cost incurred for assets for which construction has started but not yet completed and commissioned.

Current Assets

See Assets

Current Liabilities

Current Liabilities represent amounts due to third parties within one year. Examples of accounts falling under this classification are Accounts Payable, Accrued Expenses, Current Portion of Loans Payable and Interest Payable.

Customer’s Ledger Card

Customer’s Ledger Card provides details about each customer’s bills and payments. It is a special kind of Subsidiary Ledger because of the many details shown in the card. If one sums up the balances of all Customers’ Ledger Cards, they should tally with the Accounts Receivable account (a General Ledger account).

Depreciation

See Accumulated Depreciation above

Electricity

Electricity is the amount paid for electricity consumed for the office and for water production and distribution.

Fixed Assets

See Assets

Fuel

Fuel is the amount of gas, diesel and oil for the water utility’s vehicles and generators and any other equipment used for the CBO operations.

General Administrative Expenses

General Administrative Expenses account is for all expenses not specifically identified for water production or distribution but is important in the operations of the water utility. This account may include office supplies, transportation expenses, representation expenses, and refreshments during meetings. This does not include expenses incurred that do not support the business of CBOs, such as contributions to a village party. These expenses are classified as ‘Non-Operating Expenses’.

General Ledger

A General Ledger is a record of the movement of an account in the Balance Sheet and Income Statement. It contains additions and deductions and the balance of the account at any time.

Income

In common usage, “income” is often interchanged with “revenue”. In accounting, “income” refers to net income, where expenses have been deducted from revenues.

Income Statement

The Income Statement is a financial report of the operations of the company over a period of time (like “For the Year Ending December 31, 2009”). Normally, this is prepared at the end of the financial year of the company. It may also be prepared monthly, quarterly or as often as needed. It contains the total revenues earned and corresponding expenses incurred during the specified period. The resulting net income or loss goes into the Balance Sheet (Capital portion).

Interest Expense

Interest Expense is the cost of borrowed money or a loan. In the Income Statement, this amount should be the cost of borrowed money corresponding to the reporting period of the income statement. It is not necessarily the actual amount paid, which may be less or more than the amount due for the period.

Interest Payable

Interest Payable represents the amount of interest due and unpaid as of the Balance Sheet date. This is entered as a Current Liabilities account.

Loan Amortization Table

The Loan Amortization Table shows the schedule of loan repayment. It includes the due date, the amortization and the interest due for each due date. It also shows the remaining Principal balance after the payment on or before the due date.

Loans Payable

Loans Payable account refers to obligations of the company that have to be paid, but whose due dates fall beyond the current financial year. If a loan needs to be paid over 5 years, the portion of the loan that is due during the financial year falls under ‘Current Portion of Loans Payable.’ The balance of the loan not yet due is presented under ‘Loans Payable’ classified as ‘Longterm Liabilities.’

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Term

Definition

Long-term Liabilities

Long-term Liabilities represent obligations that are payable beyond one year. If a loan needs to be paid over 5 years, the portion of the loan that is due in future financial years is a ‘long-term liability.’

Merchandise Inventory

Merchandise Inventory represents items that will be sold to customers within a year, like water meters, gate valves, pipes and fittings. This is a Current Asset account.

Meter Maintenance Fee

Meter Maintenance Fee represents a charge imposed on all customers during the specified period for the calibration or repair of water meters.

Meter Reading Route

The Meter Reading Route is the sequence of water meters that will be read by the meter reader as he goes from one road to another. It is prepared to guide the sequence of the water bills to be issued so that the next water meter to be read is also the next water bill in the meter reader’s booklet.

Meter Rental Fee

Meter Rental Fee represents charges to customers during the specified period for renting out water meters. This is imposed by a CBO on connections where the water meter is owned by the CBO and not the customer.

Net Income

Net Income is the bottom line in an Income Statement. It represents the difference between all the revenues generated and all the expenses incurred over a specified period. It may also be defined as Net Operating Income after deducting Depreciation, Interest Expense and non-operating income/expenses.

Net Operating Income

Net Operating Income is the difference between Operating Revenues and Operating Expenses.

New Connection Fees

New Connection Fees represent the fees collected from new customers to cover the cost of labor, materials and a small income in installing the connection.

Official Receipt

The Official Receipt is the document issued by the Treasurer for all cash collections. It is issued and recorded in numerical sequence to ensure that all collections are completely recorded in the Cash Receipts Book.

Operating Expenses

Operating Expenses are the day-to-day expenses of running the water utility. In the Income Statement, this is the sum of Salaries, Rent, Electricity, Fuel, Chemicals and Filter, Repairs and Maintenance, General Administrative Expenses and Other Expenses.

Operating Revenues

Operating Revenues represents all income generated by the water utility from its water operations. This includes Water Revenues, Meter Rental Fees or Meter Maintenance Fees, Administration Fees and New Connection Fees.

Other Current Assets

Other Current Asset account holds all other assets that may be converted to cash or whose benefits can be realized within one year that cannot be classified in the specific Current Asset accounts defined above.

Other Current Liabilities

Other Current Liabilities account represents all other obligations due to be paid within one year that cannot be properly classified in the specific Current Liabilities accounts shown in the Balance Sheet.

Other Expenses

Other Expenses account may be used for all other operating expenses that cannot be classified in the specific Operating Expense accounts in the Income Statement.

Other Operating Revenues

Other Operating Revenues account represents all other revenue accounts not specifically identified in the Operating Revenues section of the Income Statement.

Payment Voucher

The Payment Voucher is the document prepared for all cash payments made by the Treasurer. It contains the particulars for the payment and duly supported by the proper invoices or documents. It also contains all approvals required before the payment is released.

Penalties

The Penalties account represents the sum of all penalties imposed on late payment of water bills from customers.

Prepaid Expenses

Prepaid Expenses are expenses that have been paid already but which benefit periods after the date of payment, usually not beyond one year. An example is Prepaid Rent. This is a Current Asset account.

Principal

Principal refers to the amount of loan borrowed.

Rent

Rent is the payment for the use of some land, building or any other asset belonging to a third party to be used for the operations of the CBO.

Repairs and Maintenance

Repairs and Maintenance account is for the cost of putting an asset in good condition so that it can be productively used in operations.

Retained Earnings

Retained Earnings are the accumulation of income and losses over the years that the CBO has been in operation – i.e. the year-to-year Net Income (or Loss) is accumulated in this account.

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Term

Definition

Revenue

Revenue is income from activities that are normally done by the CBO. For accounting purposes, revenues appear in the top part of the Income Statement, while net income appears at the bottom after expenses have been deducted from revenues.

Salaries

Salaries account is the accumulated payment for services of employees of the water utility. It includes all personnel benefits and allowances attached to their service.

Statement of Receipts and Disbursements

The Statement of Receipts and Disbursements is a financial report that summarizes all types of cash received and all types of cash payments made during a specified period. It accounts how the Cash account moved during the specified period. The bottom line of this report is the Cash balance available at the end of the period. This amount may not be the same as the bottom line of the Income Statement which is the Net Income for the period. Cash received may include collection of water sales and penalties. It may also include collection of advances from employees and third parties and even collection of loan proceeds. So cash received may either be revenues, a reduction of assets or an addition to liabilities. Cash payments may include payment of loans, purchase of assets and payment of expenses. So payments may either be expenses or a reduction of liabilities or an addition to assets.

Owner’s Equity

Stockholders’ Equity represents the value of the initial investments made by the owners of the company into the business.

Subsidiary Ledger

A Subsidiary Ledger is a complementary record providing the details of the movement of an account under the General Ledger. For example, the General Ledger account “Advances to Employees” is supported by Subsidiary Ledgers for all the employees that have received cash advances. This makes monitoring of the status of cash advances easier. The sum of all the Subsidiary Ledgers for a specific account should tally with its General Ledger account at any time.

Water Bill

A Water Bill is a document issued to show customers their water consumption over a specified period and the equivalent amount they should pay. It may also contain the customer’s previous unpaid balance, as well as other charges imposed like the Meter Maintenance Fee and Administration Fee.

Water Rates Table

The Water Rates Table shows the approved water rates of the CBO. It is used in computing the water bill based on the consumption of the customer. This is interchangeably called “Water Tariff Table”.

Water Revenues

Water Revenues account represents all water sold by the CBO within the specified period. Water sold may be coming from metered connections or not.

Water Tariff Table

See Water Rates Table

7.3. Billing Procedures Refer to Flow Chart 1 – Billing Procedures Person Responsible Secretary

Secretary

56

Activity 1

Based on the sequence of the meter reading route, prepares Water Bill in triplicate by filling up these data coming from the Customers’ Ledger Cards: Customer account number Name of customer Address of customer

2

Fills up the due date for payment of the Water Bill

3

Retrieves the Customers’ Ledger Cards and copies these data into the Water Bill:  Meter serial number  Meter size  Previous month’s meter reading  Amount of unpaid bills  Penalty on unpaid bills, if applicable

4

Writes the amount of these standard fees in the Water Bill:  Meter Maintenance Fee  Administration Fee

5

Gives partially filled up water bills to the meter reader Water and Sanitation Program


Person Responsible Meter Reader

Secretary

Activity 6

Goes to the consumers’ service addresses with the Water Rates Table and the pre-filled up Water Bills. Reads the water meter (checks that the meter number on the meter is the same as that in the Water Bill) and completes the water bill with these data: Meter reading date Current meter reading Volume consumed this period, computed as Meter reading, this month Less: Meter reading, last month Amount of consumption for this month, by finding the equivalent water bill for the volume consumed in the Water Rates Table Water Bill for this month, by adding these: Rupiah equivalent of consumption for the month Meter maintenance fee Administration fee Total Water Bill, by adding: Water Bill for this month Unpaid bills as of last month Penalty

7

Initials the water bill

8

Gives Copy 1 of the Water Bill to the consumer

9

Returns to the Office, submits the completed Water Bills to: Copy 2 to the Cashier/Treasurer for collection Copy 3 to the Secretary for posting to Customer’s Ledger Cards

10

Posts completed Water Bills in corresponding Customer’s Ledger Cards

11

After the meter reading and billing cycle for the month is completed, records all water bills issued in the Bills for Collection Report and submits this to the Treasurer

7.4. Collection Procedures Refer to Flow Chart 2 – Collection Procedures Person Responsible

Activity

Treasurer

1

Receives Copy 2 of Water Bills from the Meter Reader

Paying Customer

2

Presents Water Bill copy 1 to Treasurer/Cashier together with cash payment

Treasurer

3

Receives Water Bill copy 1 from Customer. Retrieves Water Bill copy 2 for the paying customer from files

4

Checks payment against the Water Bill

5

Issues Official Receipt in 3 copies which are distributed as follows: 1 - Paying Customer 2 - Bookkeeper 3 - Stub File

6

At the end of the day, forwards Official Receipts (copy 2) to the Secretary

7

Records Official Receipt (copy 2) in Cash Receipts Book

8

Posts each Official Receipt in the corresponding Customer’s Ledger Cards

9

Files Official Receipts numerically

Secretary

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7.5. Payment Procedures Refer to Flow Chart 3 – Payment Procedures Person Responsible Treasurer

Activity 1

Prepares a Payment Voucher in 2 copies based on supporting documents

General Manager

2

Approves the Payment Voucher

Treasurer

3

Releases payment for the Payment Voucher, and distributes it to: 1 – Secretary/Bookkeeper, together with supporting documents 2 - Files numerically

Secretary

4

Records the Payment Voucher in the Cash Disbursements Book

5

Records the Payment Voucher in subsidiary ledgers, where applicable

6

Files the Payment Voucher with its supporting documents by Payment Voucher number

7.6. Financial Reports Preparation Procedures Refer to Flow Chart 4 – Financial Reports Preparation Person Responsible Treasurer

58

Activity 1

Prepares the beginning balances for the Accounts Summary

2

At the end of the month, gets totals of all money columns in the following books/report: - Bills for Collection Report - Cash Receipts Book - Cash Disbursements Book

3

Posts totals of these books/report to the Accounts Summary

4

Prepares adjustments for - prepaid expenses - accrued expenses - depreciation

5

Posts adjustments to the Accounts Summary

6

Extends totals of accounts in the Accounts Summary to the Income Statement columns and Balance Sheet Columns

7

Prepares these financial reports: - Income Statement - Balance Sheet


Flow Chart 1. Billing Procedures


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Flow Chart 2. Collection Procedure


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N

2

Supporting Docs

N

Cash Voucher

1

2

Receipts

Flow Chart 3. Payment Procedure

Cash Voucher

1

2

1

/Bookkeeper

1

N


61

62

money

Flow Chart 4. Financial Reports Preparation

• • •




Exhibit 1. Meter Reading Route

Exhibit 2. Water Tariff Table

Badan Pengelola Sarana Air Bersih Tirta Manggala Cianjur, Kabupaten Jawa Barat Water Tariff Table 0 - 10 m3

11 - 20 m3

Residential

1,000

1,500

2,000

Commercial

1,500

3,000

4,500

Category

> 20 m3

0 - 100 m3

101 - 200 m3

> 200 m3

Social

500

1,000

1,500

Public Taps

500

500

500

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64 Residential Residential Commercial Social Social Commercial Residential Public Tap Public Tap Residential

Penalties

24,270,591

20,500

18,591

Adminstration Fee

Accounts Receivable

47,500

Meter Rental Fee

Additions

24,184,000

Water Revenues

Accounts

For Posting to Accounts Summary:

General Manager

RA-09-01-001 RA-09-01-002 RA-09-01-003 RA-09-01-004 RA-09-01-005 RA-09-01-006 RA-09-01-007 RA-09-01-008 RA-09-01-009 RA-09-01-010

Secretary

93 079 002 108 007 119 61 012 004 199

Consumer Category

Verified and Approved by:

Ade Muslihat Kasman Warung Pojok PES. Bahrul Ulum SD Negeri Kantor KSM Heri Rustaman HU Jalan Berkelok HU Jalan Turunan Lain-lain

5-Jan-09 5-Jan-09 5-Jan-09 5-Jan-09 5-Jan-09 5-Jan-09 5-Jan-09 5-Jan-09 5-Jan-09 5-Jan-09

Customer Water Bill No. Number

Prepared by:

Customer Name

Meter Reading Date

For the Month Ended January 31, 2009 Due Date: 20 January 2009

Water Bills for Collection

Badan Pengelola Sarana Air Bersih Tirta Manggala Cianjur, Kabupaten Jawa Barat

Exhibit 3. Bills for Collection Report

Accounts Receivable

Meter Water Revenues Reading (Amount of Meter Administration Consumption This Consumption Rental Fee 3 (m ) Month This Month) Fee (Rp) (Rp) 3 (m ) (Rp) 1,265 1,279 14 16,000 2,500 1,000 1,982 2,037 55 95,000 2,500 2,500 382 415 33 103,500 2,500 1,000 1,613 1,933 320 330,000 2,500 1,000 2,158 2,352 194 144,000 2,500 1,000 1,053 1,263 210 900,000 2,500 1,000 2,776 2,876 100 185,000 2,500 1,000 995 1,092 97 48,500 2,500 1,000 2,369 2,574 205 102,500 2,500 1,000 5,000 10,000 5,000 9,985,000 25,000 10,000 TOTAL 6,228 11,909,500 47,500 20,500 Add: Penalties

Meter Reading Last Month (m3)

11,996,151

18,651

19,500 100,000 107,000 333,500 147,500 903,500 188,500 52,000 106,000 10,020,000 11,977,500

Accounts Receivable (Total Water Bill This Month)(Rp) 423,150 840,500 601,435 1,865,085

Unpaid Water Bill As of Last Month(Rp)

18,651

4,232 8,405 6,014

Penalties (Rp)

19,500 527,382 107,000 333,500 996,405 903,500 795,949 52,000 106,000 10,020,000 13,861,235

Total Water Bills Due (Rp)



www.wsp.org

OR-12303

5-Jan-09

16-Jan-09

LEGEND: RA Rekening Air or Water Bill OR Official Receipt

OR-10161

RA-09-01-003

20-Dec-08

OR-10141

RA-08-12-001

5-Dec-08

5-Nov-08

25-Nov-08

OR-10121

RA-08-11-001

25-Oct-08

OR-10101

RA-08-10-01

5-Oct-08

5-Sep-08

25-Sep-08

RA-08-09-001

Bal. forwarded

Reference

Date

Remarks

415

382

349

314

280

Meter Reading

33

33

35

34

32

Consumption (m3)

103,500

51,000

55,000

53,000

49,000

Water Bill Amount

Telephone

Telephone

2,500

2,500

2,500

2,500

2,500


Address of Building/Property Owner

Address: JL Belok No 2 Desa Banjar Selir

1,000

1,000

1,000

1,000

1,000

Administration Fee

If Consumer is not building/property owner: Name of Building/Property Owner

Consumer Category : Commercial

Consumer Name: Warung Pojok

Account No: 002

Badan Pengelola Sarana Air Bersih Tirta Manggala Cianjur, Kabupaten Jawa Barat CUSTOMER’S LEDGER CARD

Exhibit 4. Customer’s Ledger Card

Penalty, Other Charges

54,500

-

54,500

58,500

56,500

52,500

Payment

6/15/2000

-

107,000

-

54,500

-

58,500

-

56,500

-

52,500

-

Balance

Meter Serial No. 12341

1/2”

Date Connection Started:

Meter Brand: Asahi

Meter Size


65


Exhibit 5. Water Bill

Badan Pengelola Sarana Air Bersih

Tirta Manggala Cianjur, Kabupaten Jawa Barat Account Number

Meter Reading Date

002

Due Date

1/20/2009

1/5/2009

Customer Name

Warung Pojok

Meter Size

Meter Brand

Meter Serial No.

1/2"

Asahi

12341

Customer Address

JL Belok No 2 Desa Banjar Selir

Consumption

Public Tap

Social

Residential

Meter reading this month

415

cubic meters

Meter reading last month

382

cubic meters

33

cubic meters

Consumption this month

=

Total Amount of Consumption

Amount Due

Commercial

51,000 Rupiah


2,500 Rupiah

Administration Fee

1,000 Rupiah

Water bill this month

54,500 Rupiah

Unpaid water bill as of last month *

+

-

Rupiah

Penalty *

+

-

Rupiah

TOTAL WATER BILL DUE

=

54,500 Rupiah

If the unpaid water bill last month has been settled, the amount due will only be the water bill for this month

.

THIS IS NOT A PROOF OF PAYMENT. Prepared by

RA-09-01-003 Secretary

Meter Reader

Distribution: 1 – Customer; 2 – Treasurer; 3 – Stub File

66



Exhibit 6. Official Receipt Badan Pengelola Sarana Air Bersih

OFFICIAL RECEIPT

Tirta Manggala Cianjur, Kabupaten Jawa Barat Received from

Customer Account No. 002 Warung Pojok

The sum of

Rp Rupiah fifty-four thousand five hundred only

54,500

In payment for Water bill Water Bill #

Total

RA-09-01-001

Water Bill, Current 54,500

Water Bill, Arrears

Penalty

Others

54,500

Received by

Date Received 16-Jan-09

Treasurer

OR-12303

1 - Payor 2 - Bookkeeper 3 - Stub File

LEGEND: RA Rekening Air or Water Bill

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68

LEGEND: RA Rekening Air or Water Bill OR Official Receipt

Bambang (Bendahara) HU Jalan Turunan HU Jalan Berkelok Lain-lain

30-Jan-09 31-Jan-09 31-Jan-09 31-Jan-09 31-Jan-09

Received From

Warung Pojok Udum Ade Muslihat Kantor KSM PES. Bahrul Ulum

Date

16-Jan-09 20-Jan-09 25-Jan-09 28-Jan-09 30-Jan-09

Description

Return of cash advance

Payment of new connection fee

For the Month Ended 31 January 2009

CASH RECEIPTS BOOK

Cianjur, Kabupaten Jawa Barat

Tirta Manggala


Exhibit 7. Cash Receipts Book

0 004 012 199

RA-09-01-002 RA-09-01-004 RA-09-01-010

RA-09-01-001 RA-09-01-007 RA-09-01-009 RA-09-01-008

Water Bill No.

Customer Account No. 002 200 093 119 108

OR-12308 OR-12309 OR-12310 OR-12311

Official Receipt Number OR-12303 OR-12304 OR-12305 OR-12306 OR-12307

300,000 106,000 52,000 22,490,000 (20,000,000) 4,775,500

107,000 1,000,000 30,500 903,500 333,500

Cash on Hand

20,000,000 20,000,000

Cash in Bank

106,000 52,000 22,490,000 23,475,500

300,000 1,300,000

Details of Collection Accounts Other Receivable Collections Collection 107,000 1,000,000 30,500 903,500 333,500

Account Title

New Connection Fee Advances to Employees




Exhibit 8. Payment Voucher Badan Pengelola Sarana Air Bersih

PAYMENT VOUCHER

Tirta Manggala Cianjur, Kabupaten Jawa Barat Paid to

Date Dina

30-Jan-09

The sum of

Amount Rupiah two million two hundred fifty thousand

2,250,000

In payment for Payroll for January 2009 Salaries

2,600,000

Less: Collection of loan to employees

(350,000)

Net cash payment

2,250,000

Accounts Charged

Amount

Salaries

2,600,000

Advances to Employees

(350,000)

Total Prepared by: Treasurer

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Approved by: General Manager

2,250,000 Payment received by: Signature Over Printed Name

PV No. 09-01-8

69

70

Payee

5,000,000

-

Electricity

Liabilities Accounts Payable Accrued Expenses Interest Payable Other Current Liabilities Loans Payable

-

Rent

2,600,000

32,500,000 2,600,000

5,500,000

Salaries

Note 2: Balance Sheet Accounts Current Assets Fixed Assets Cash on Hand Land Cash in Bank Building Accounts Receivable Deepwells and Pump Advances to Employees Houses Advances to Third Parties Pumping Equipment Merchandise Inventory Reservoir Prepaid Expenses Pipelines Other Current Assets Service Connections Office Furniture and Fixtures Office Equipment Vehicles Accumulated Depreciation Construction Work in Progress

4,910,000

PV 09-01-11

10,000,000

PV 09-01-12 2,250,000

150,000

Cash In Bank 12,000,000

1,000,000

500,000

200,000

500,000

Cash On Hand

PV 09-01-8 300,000 PV 09-01-9 10,000 PV 09-01-10

PV 09-01-7

PV 09-01-6

PV 09-01-5

PV 09-01-4

PV 09-01-3

Cash Voucher Number PV 09-01-1 PV 09-01-2

Chlorine for water treatment Plumbing supplies Office supplies Purchase of motorcycle with down payment of Rp 10 million and balance on credit Payment of loan from BRI Payroll for January 2009

Gas and oil for vehicles 12 new connections installed Purchase of pipes for leak repairs Purchase of 20 m of 50 mm PVC pipes to extend network at Jl. Berkelok Decoration of village gate for New Year Advances for additional expenses for New Year

Description

Note 1: Income Statement Accounts Income Accounts Expense Accounts Water Revenues Salaries Meter Rental Fee Rent Administration Fee Electricity New Connection Fees Fuel Penalties Chemicals and Filter Other Operating Revenues Repairs and Maintenance General Administrative Expenses Other Expenses

30-Jan-09 Dina (Tugas Gaji)

28-Jan-09 BRI

15-Jan-09 CV Bintang 20-Jan-09 CV Sinar 29-Jan-09 PT Yamaha Indonesia

12-Jan-09 Kimia Farma

11-Jan-09 Ali

10-Jan-09 Ali

6-Jan-09 Sinar Terang

6-Jan-09 Sinar Terang

5-Jan-09 Pertamina 5-Jan-09 CV Jaya

Date

For the Month of January 2009

CASH DISBURSEMENTS BOOK


Exhibit 9. Cash Disbursements Book

150,000

150,000

Capital Stockholders’ Equity Retained Earnings

500,000

500,000

Fuel

500,000

300,000

200,000

10,000

10,000

500,000

500,000

500,000

500,000

General Other Chemicals Repairs and Administrative Interest Expenses and Filter Maintenance Expenses Amount

Expense Accounts

5,000,000

350,000

5,000,000

188,000,000 5,350,000

90,000,000

1,000,000

Donations

Deductions Amount

Advances to Employees

Loans Payable

Vehicle (Motorcycle)

Advances to Third Parties (Desa)

Pipelines

Service Connections

Balance Sheet Account 2/

Balance Sheet Accounts Income Additions Statement Amount Account 1/ 12,000,000




Exhibit 10. Subsidiary Ledger Badan Pengelola Sarana Air Bersih Tirta Manggala Cianjur, Kabupaten Jawa Barat

SUBSIDIARY LEDGER Account Name: Prepaid

Rent

Payee: Date

Particulars

7/31/2008 Advance rent for Aug-08 to Jul-09 12/31/2008 Expense portion, August - December 2008 1/31/2009 Expense portion, Jan-09

Reference

Debit

PV 08-07-15

Credit

Balance

24,000,000

24,000,000

Adj #10

10,000,000

14,000,000

Adj #1

2,000,000

12,000,000

Note: See also Exhibit 12 Adjusments Guide

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72

Long-Term Liabilities

Other Current Liabilities

Interest Payable

200,000

-

400,000

Adj#3

Adj#2

500,000

Accrued Expenses

Accumulated Depreciation

400,000

300,000

CDB Jan-09 90,000,000

3,000,000

(49,291,667)

Vehicles

5,000,000

(7,147,500) 20,000,000 11,996,151 1,000,000

Amount

CDB Jan-09 12,000,000

Construction Work in Progress Current Liabilities Accounts Payable

80,000,000 120,000,000

Office Equipment

50,000,000 70,000,000

Office Furniture and Fixtures

5,000,000 20,000,000 300,000,000

Pumping Equipment Reservoir Pipelines

Service Connections

50,000,000 500,000,000 150,000,000 CDB Jan-09

CRB Jan-09 BFC Jan-09 CDB Jan-09

CRB Jan-09

Reference

Additions

15,000,000 2,000,000 3,800,000 1,200,000 14,000,000 5,000,000

300,000

Balance 12-31-08

Cash in Bank Accounts Receivable Advances to Employees Advances to Third Parties Merchandise Inventory Prepaid Expenses Other Current Assets Fixed Assets Land Building Deepwells and Pump Houses

BALANCE SHEET ACCOUNTS Current Asset Cash on Hand

Account Title

January 31, 2009

Accounts Summary


Exhibit 11. Accounts Summary

Adj #4

CDB Jan-09 CRB Jan-09 CRB Jan-09 CDB Jan-09 Adj #1

CDB Jan-09

Reference

8,827,500

32,500,000 11,552,500 300,000 350,000 2,000,000

4,910,000

Amount

Deductions

-

200,000

-

800,000

800,000

3,000,000

(58,119,167)

210,000,000

80,000,000

70,000,000

62,000,000

5,000,000 20,000,000 305,000,000

50,000,000 500,000,000 150,000,000

2,500,000 2,443,651 3,150,000 1,000,000 1,200,000 12,000,000 5,000,000

(11,757,500)

Adjusted Balance 1-31-09

3,000,000

(58,119,167)

210,000,000

80,000,000

70,000,000

62,000,000

5,000,000 20,000,000 305,000,000

50,000,000 500,000,000 150,000,000

2,500,000 2,443,651 3,150,000 1,000,000 1,200,000 12,000,000 5,000,000 -

(11,757,500)

-

200,000

-

800,000

800,000

Checking Columns Liabilities, Assets & Equity, Expenses Revenues

-

200,000

-

800,000

800,000

3,000,000

(58,119,167)

210,000,000

80,000,000

70,000,000

62,000,000

5,000,000 20,000,000 305,000,000

50,000,000 500,000,000 150,000,000

2,500,000 2,443,651 3,150,000 1,000,000 1,200,000 12,000,000 5,000,000

(11,757,500)

Balance Sheet

Income Statement



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Administration Fee

New Connection Fees

Penalties

Other Operating Revenues

Expenses

Salaries

Rent

Electricity

Fuel

Chemicals and Filter

Repairs and Maintenance

General Administrative Expenses

Donations

Depreciation Expense

-

Net Income

Check for Correctness of Posting

CRB Cash Receipts Book

CDB Jan-09

Adj #4

CDB Jan-09

CDB Jan-09

Adj#2

CDB Jan-09

CDB Jan-09

CDB Jan-09

Adj #3

Adj #1

CDB Jan-09

BFC Jan-09

CRB Jan-09

BFC Jan-09

Interest Expense

LEGEND: Adj Adjusting Entry BFC Bills for Collection Report CDB Cash Disbursements Book

52,148,651

500,000

8,827,500

500,000

10,000

300,000

500,000

150,000

500,000

400,000

2,000,000

2,600,000

18,651

1,000,000

20,500

47,500

BFC Jan-09 11,909,500 BFC Jan-09

Meter Rental Fee

Water Revenues

INCOME STATEMENT ACCOUNTS Revenues

328,908,333

Retained Earnings

Equity 1,000,000,000

Stockholders’ Equity

Amount

CDB Jan-09 80,000,000

10,000,000

Reference

Additions

Loans Payable

Account Title

Balance 12-31-08

CDB Jan-09

Reference

55,440,000

5,000,000

Amount

Deductions

(0)

(3,291,349)

500,000

8,827,500

500,000

10,000

800,000

150,000

500,000

400,000

2,000,000

2,600,000

-

18,651

1,000,000

20,500

47,500

11,909,500

328,908,333

1,000,000,000

-

85,000,000

Adjusted Balance 1-31-09

-

85,000,000

Balance Sheet

18,651

1,000,000

20,500

47,500

11,909,500

328,908,333

(0)

(3,291,349)

328,908,333

1,000,000,000 1,000,000,000

-

-

1,428,704,484 1,428,704,484

500,000

8,827,500

500,000

10,000

800,000

150,000

500,000

400,000

2,000,000

2,600,000

Checking Columns Liabilities, Assets & Equity, Expenses Revenues 85,000,000

(3,291,349)

500,000

8,827,500

500,000

10,000

800,000

150,000

500,000

400,000

2,000,000

2,600,000

-

18,651

1,000,000

20,500

47,500

11,909,500

Income Statement


73


Exhibit 12. Adjustments Guide

Badan Pengelola Sarana Air Bersih Tirta Manggala Cianjur, Kabupaten Jawa Barat ADJUSTMENTS GUIDE For the Month Ended January 31, 2009 1 Prepaid Expenses Prepaid Expenses are expenses that have been paid in advance and which benefit periods after the date of payment. At the time of payment, the expense can either be charged to: Account used at time of payment

Adjustment needed

Prepaid Expense

Move unused portion to Rent Expense

Rent Expense

Move unused portion to Prepaid Rent

Illustration: On July 31, 2008 the BPSAB paid Rp 24,000,000 for the rent of the office space. This payment is good for one year ending July 31, 2009. If the BPSAB has this kind of payment, these details will guide the adjustment to be made: Account Used

Prepaid Rent (Example)

Date Paid

7/31/2008

Reference

PV 08-07-14

Description

Office rental, 1 Aug-08 to 31-Jul-09

Original Amount Paid, Rp

24,000,000

Period covered by the payment

12 months

Expense per month

2,000,000

Prepaid Expense Balance, last month

14,000,000

Rent Expense, this month

2,000,000

Prepaid Expense Balance, this month

12,000,000

Adjustment:

Adj#1

Rent Expense account

2,000,000

Prepaid Expense account

(2,000,000)

Explanation

To record rent expense for the month paid last year

2 Accounts Payable Accounts Payable is the account used for expenses that have been incurred based on the supplier’s invoice or a statement of account. Since these expenses have not yet been recorded in the Cash Disbursements Book, an adjusting entry has to be prepared for them. Illustration: A contract with CV Jaya was made to repair 10 water meters of the water utility. CV Jaya has an invoice for the repair, but payment is due after completing all the repairs. At the end of the month, 6 water meters have been repaired.

74



The adjustment is only for the completed works that have a benefit to the utility already. The uncompleted works have no benefit yet at the end of the reporting period, and will be recorded next reporting period when the works have been done. Account Title

Repairs and Maintenance (Example)

When payment is due Amount per invoice or supporting document

2/15/2009 500,000

Total units or days covered by the invoice or supporting document Units applicable for the period of the financial report

10 6

Expense this month Adjustment: Repairs and Maintenance Expense Accounts Payable Explanation

300,000 Adj #2 300,000 300,000 To record repair of 6 water meters as of the end of the month

3 Accrued Expenses Accrued expenses are routine expenses that have already been incurred, but not yet paid and recorded in the financial statements period, because there is no invoice or statement that has been received yet. Accounts Payable on the other hand are for expenses that have been incurred which is attested to by the supplier›s invoice or a statement of account. Illustration: The electricity bill for January 11 to February 10, 2009 amounting to Rp 600,000 was paid only on February 15, 2009. Electricity expense for January 2009 is not yet recorded. On January 31, 2009, the adjusting entry below should be made. Account Used

Electricity Expense (Example)

Date of payment after cut-off date

2/15/2009

Amount paid

600,000

Applicable period of payment: From

1/11/2009

To

2/10/2009

Total applicable days paid

30

Days for this month (January)

20

Electricity Expense, this month

400,000 Adj#3

Adjustment: Electricity Expense

400,000

Accrued Expense (Current Liabilities)

(400,000)

Explanation

To record electricity expense for January 2009

On February 15, 2009 when the electricity bill was paid, the entry that should be made should record the Electricity Expense for February amounting to Rp 200,000, and to reverse the accrual for January of Rp 400,000 and to record the cash payment of Rp 600,000. With this entry, the Accrued Expenses account for electricity has no more balance, the accruals have all been transferred to the Electricity Expense account. Electricity Expense 200,000 Accrued Expenses (Electricity) 400,000 Cash on Hand

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600,000

75


4 Loan and Interest Payments If you have loans, fill up this portion. Loan from: Loan used for: Principal Number of payments Frequency of payment Monthly amortization Interest rate p.a. Obtain this from the loan’s amortization table. If the creditor did not give you an amortization table, you may use the format below. Interest expense due this month Adjustment Interest expense Interest payable Explanation

PT Yamaha Indonesia Purchase of motorcycle 80,000,000 20 monthly 4,000,000 12%

BRI Network improvements

800,000 800,000 800,000 To take up interest expense for the month not yet paid

PT Yamaha Indonesia

Amortization Table Date Due

Amortization

a

b

1/29/2009 2/28/2009 3/28/2009 4/28/2009 5/28/2009 6/28/2009 7/28/2009 8/28/2009 9/28/2009 10/28/2009 11/28/2009 12/28/2009 1/28/2010 2/28/2010 3/28/2010 4/28/2010 5/28/2010 6/28/2010 7/28/2010 8/28/2010 9/28/2010

76

4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 80,000,000

Principal, End c

80,000,000 76,000,000 72,000,000 68,000,000 64,000,000 60,000,000 56,000,000 52,000,000 48,000,000 44,000,000 40,000,000 36,000,000 32,000,000 28,000,000 24,000,000 20,000,000 16,000,000 12,000,000 8,000,000 4,000,000 -

Interest Expense d

800,000 760,000 720,000 680,000 640,000 600,000 560,000 520,000 480,000 440,000 400,000 360,000 320,000 280,000 240,000 200,000 160,000 120,000 80,000 40,000 8,400,000

Principal + Interest Due e=b +d

4,800,000 4,760,000 4,720,000 4,680,000 4,640,000 4,600,000 4,560,000 4,520,000 4,480,000 4,440,000 4,400,000 4,360,000 4,320,000 4,280,000 4,240,000 4,200,000 4,160,000 4,120,000 4,080,000 4,040,000 88,400,000



5 Depreciation The cost of fixed assets - whether donated, constructed or purchased - have to be distributed over their useful life. This is what we call depreciation. For simplicity of application, we will calculate depreciation as follows: Depreciation for the year = acquisition cost estimated useful life The following data will be needed: Data

Description

a. Asset type

The asset types common to water utilities are listed in the List of Fixed Assets and Depreciation below.

b. Date acquired

This date is used in determining if the asset is subject to depreciation for the current period or if it is already fully depreciated.

c. Acquisition cost

This is the sum of all costs incurred in putting the asset to use.

d. Additions this month

This column is for the acquisition cost of assets acquired during the period. A line may be inserted to group the newly acquired asset with the same asset type.

e. Total acquisition cost

This is the sum of the acquisition cost column and the additions this month column (columns c and d).

f. Useful life (in years)

There are standards to the useful lives of assets. We can use those recommended by Kantor Pajak and what is being used by Pedoman Akuntansi PDAM.

g. Depreciation per year

The annual depreciation is calculated by dividing the total acquisition cost by the useful life of the asset.

h. Depreciation per month

This is calculated by dividing depreciation per year by 12 months. This is the depreciation expense that is one of the monthly adjustments to the financial statements.

Depreciation can be calculated from the table below. Adjustment Depreciation expense Allowance for depreciation Explanation

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Adj #4 8,827,500 8,827,500 To take up depreciation for the month

77

78

TOTAL

Land (not depreciated) Building Deepwells and Pump Houses Pumping Equipment Reservoir Pipelines Service Connections Service Connections Office Furniture and Fixtures Office Equipment Vehicles Vehicles

a

Asset Type c

1,345,000,000

70,000,000 80,000,000 120,000,000

50,000,000 500,000,000 150,000,000 5,000,000 20,000,000 300,000,000 50,000,000

b

31-Jan-08 30-Jun-08 30-Apr-08 30-Apr-08 31-May-08 31-Jul-08 31-Jul-08 5-Jan-09 30-Jun-08 30-Jun-08 30-Jun-08 25-Jan-09

Acquisition Cost

Date Acquired

List of Fixed Assets and Depreciation

January 31, 2009

102,000,000

90,000,000

12,000,000

d

Additions This Month

1,447,000,000

50,000,000 500,000,000 150,000,000 5,000,000 20,000,000 300,000,000 50,000,000 12,000,000 70,000,000 80,000,000 120,000,000 90,000,000

e=c +d

Total Acquisition Cost

40 20 10 40 20 5 5 5 5 5 5

f

-

Useful Life (Years)

120,400,000

12,500,000 7,500,000 500,000 500,000 15,000,000 10,000,000 2,400,000 14,000,000 16,000,000 24,000,000 18,000,000

g=e/f

Depreciation per Year

10,033,333

1,041,667 625,000 41,667 41,667 1,250,000 833,333 200,000 1,166,667 1,333,333 2,000,000 1,500,000

h = g / 12 months

Depreciation per Month




Exhibit 13. Income Statement

Badan Pengelola Sarana Air Bersih Tirta Manggala Cianjur, Kabupaten Jawa Barat Income Statement For the Month Ended January 31, 2009 Operating Revenues Water Revenues Meter Rental Fee Administration Fee New Connection Fees Penalties Other Operating Revenues

24,184,000 47,500 20,500 1,000,000 18,591 -

Total Operating Revenues Operating Expenses Salaries Rent Electricity Fuel Chemicals and Filter Repairs and Maintenance General Administrative Expenses Other Expenses Total Operating Expenses Net Operating Income

25,270,591

2,600,000 2,000,000 400,000 500,000 150,000 500,000 10,000 500,000 6,660,000 18,610,591

Less: Depreciation Expense

8,827,500

Net Income before Interest

9,783,091

Less: Interest Expense Net Income for the Period

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500,000 9,283,091

79


Exhibit 14. Balance Sheet

Badan Pengelola Sarana Air Bersih Tirta Manggala Cianjur, Kabupaten Jawa Barat Balance Sheet January 31, 2009 ASSETS Current Assets Cash on Hand Cash in Bank Accounts Receivable Advances to Employees Merchandise Inventory Prepaid Expenses Other Current Assets Total Current Assets

165,000 2,500,000 2,795,591 3,150,000 1,000,000 1,200,000 12,000,000 5,000,000 27,810,591

Fixed Assets Land Building Deepwells and Pump Houses Pumping Equipment Reservoir Pipelines Service Connections

Vehicles Total Fixed Assets, at Cost Less: Accumulated Depreciation Total Fixed Assets, Net Construction Work in Progress TOTAL ASSETS

80

50,000,000 500,000,000 150,000,000 5,000,000 20,000,000 305,000,000 62,000,000 70,000,000 80,000,000 210,000,000 1,452,000,000 (58,119,167) 1,393,880,833 3,000,000 1,424,691,424



LIABILITIES AND CAPITAL Current Liabilities Accounts Payable Accrued Expenses Interest Payable Other Current Liabilities

500,000 800,000 200,000

Total Current Liabilities

1,500,000

Long-Term Liabilities Loans Payable

85,000,000

TOTAL LIABILITIES

86,500,000

CAPITAL Stockholders' Equity Retained Earnings Net Income for the Period

1,000,000,000 328,908,333 9,283,091

Total Capital TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

1,338,191,424 1,424,691,424

Chapter References: The material and system discussed in this chapter was developed by Leila Elvas (Senior Water and Sanitation Specialist) for the MultiVillage Pooling Project. Water and Sanitation Program – World Bank. Multi-Village Pooling Project: Financial Reporting System for Community-Based Water Organization (2009). Additional Resources: Financial Reporting System for Community-Based Water Supply Organizations with blank forms

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8.

New Investment Project for Community Water Supply

Chapter 8  Assists CBOs with defining the scope of a new project  Introducing some tools for developing the budget  Assisting CBOs decide whether the project investment is financially sound  Understanding the implications of the investment to the current level of tariffs  Provides concepts in relation to supervising the Program of Works Available Tools:  Program of Works  Bill of Quantities  Financial Projections, including: o Tariff Model o Calculations for Financial Internal Rate of Return

In many cases, the first time ever that CBOs were formed were through government projects where the investment for the water supply infrastructure was mostly granted. In the course of their operations, CBOs are able to generate surplus income after operational expenses, which they could use to make new investments. They may consider applying for a loan from a bank through programs for small enterprises. The stages for planning and executing investment projects are:  Technical Planning Phase o Expansion planning o Budget development  Financial Planning Phase o Projecting tariffs o Assessing the financial internal rate of return  Implementation Phase o Contracts and bidding o Progress supervision o Commissioning 8.1.

Technical Planning Phase

a. Expansion Planning Unlike large water supply systems such as those operated by the local water utility, CBOs system expansion depends mostly on the capacity of the operator to manage the system, availability of demand and capital to expand the system (assuming the source of water is not a constraint). Not different from the initial project construction, expansion planning should begin with the calculation of how many more customers need to be served to check against the present idle capacity in the system, and to decide whether capacity needs to be increased. For accurate measurement of volume of demand, the average current consumption per connection can be used as a basis to calculate the total additional capacity needed for the expansion. Having calculated the additional volume of water to be produced, an assessment of each system component needs to be done to see whether the current infrastructure (pump and reservoir capacity, diameter of transmission pipe, etc) are still able to deliver the water at this additional flow rate or some components need to be upgraded. This assessment will indicate what new infrastructure components need to be constructed or upgraded and becomes the basis of the investment design.

82



b. Budget Estimation Detailed budget calculation is conducted when the detail engineering design is ready. It is developed by measuring the volumes of each work component and identifying the prices of materials, labor and rent of equipment (for heavy duty activities that cannot be done manually). The way to structure cost estimation is by developing work packages starting from preparation work to finishing work. The work packages are generally divided into:  Preparation Work: land clearing, digging and backfilling, fencing, mobilization and demobilization  Civil Works: Works on the foundation, slope, column, walls and roof  Piping Works: Digging land for pipe laying, pipe network connection, pipe crossing, and installation of pipe accessories  Mechanical and Electrical Works: Setting up the pump and electricity panel  Finishing Work: Painting, fencing, planting, etc. To determine their unit prices, the components of each work are estimated using a formula unique to each volume of item component. This technique is called ‘unit price analysis’ – planners only need to calculate the overall budget cost by measuring the volume of item components in the building. The planners then factor how changes in the prices of labor and materials will influence the overall budget cost. Depending on how simple the characteristics of an item component, they will consist of one or several cost input factors, such as: labor prices, materials prices, and price of equipment rental. The simplest item component, such digging a hole, will normally consist only labor price per m3 of soil removed and it will not need several skills level of labor. So, the price of the item component ‘digging’ increases with labor price (linear). The unit price of other item components may combine input factors of

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several kinds of materials, different levels of labor skills, and some may even need equipment rental. For example, the item component ‘Concrete 1:2:3’ the ‘unit price analysis’ is divided into three mains parts: concrete mix, iron work, and concrete molds. Each main part will have different proportion of labor skills needed (mason, senior mason, worker, and foreman) and different kinds of material (stone, sand, cement, iron, etc). This unit analysis provides fixed numbers of the skills and materials needed to develop one unit item of component. From the table below, each m3 of concrete works is IDR 1,862,360. However, the table also shows how costs influence each of the main parts of the work and therefore, influences the unit price of concrete works.

The same process can be applied for other item components: 1. Concrete components: Calculated by measuring the volume (in m3) multiplied by its price per m3. 2. Floor, wall, and ceiling components: Calculated by measuring their area (in m2) multiplied by their unit price per m2. 3. Piping components: Calculated by counting the length of the pipe for each diameter and their accessories (connectors) plus labor price per meter length. 4. Item materials that are difficult to measure can be considered as lump sums based on market price. These types of works include drilling a deep well, moving heavy equipment from one place to another, etc.

Table 26: Example of Developing Unit Prices for Construction Components Work Component

Unit

Labor per unit price

Material per unit price

A. Concrete Mix 0.6 Mason

Labor price

Material price

Rp. 432,850.00 prs

26,000.00

15,600.00

prs

27,000.00

1,620.00

0.3 Worker

prs

25,000.00

7,500.00

0.021 Foreman

0.06 Senior Mason

prs

30,000.00

630.00

0.94 Stone

m3

100,000.00

94,000.00

0.68 Sand

m3

75,000.00

51,000.00

8.75 Portland Cement

bag

30,000.00

262,500.00

3.86 Mason

prs

26,000.00

100,360.00

1.42 Senior Mason

prs

27,000.00

38,340.00

3.86 Worker

prs

25,000.00

96,500.00

1.25 Labors

prs

235,200.00

294,000.00

125 Iron

kg

6,000.00

750,000.00

2.3 Wire

kg

8,000.00

18,400.00

B. Iron

Rp. 1,297,600.00

2

C. 1M Concrete Mold 0.3 Mason

Rp. 131,910.00 prs

26,000.00

7,800.00

prs

27,000.00

810.00

0.2 Worker

prs

25,000.00

5,000.00

0.01 Foreman

prs

30,000.00

300.00

0.03 Senior Mason

1.2 Wood (2x20x400)

lbr

67,500.00

81,000.00

2 Wood (5x7x400)

btg

17,500.00

35,000.00

kg

8,000.00

2,000.00

0.25 Nail

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Where the work is simple, it may be more efficient and accurate to calculate prices in detail for each item component. 8.2.

Table 27: Financial Decision Making Decision Questions

Financial Planning Phase

At this stage, the CBO has already developed an estimated cost of the investment. It also will have identified a way to finance the project, which will often include borrowing the money. It needs to decide whether the investment makes sense – should it go ahead? During the financial planning stage, the CBO will have the following questions and some tools are discussed that will help it answer those questions:

Tools to Aid Decision Making

1. What is the resulting cost of the investment to the customers?

Tariff projections

2. Are the future revenues of the investment greater than the investment cost today?

Financial internal rate of return

Or, if a loan will be used to make the initial investment, is the investment likely able to service the debt? 3. With this investment, what will be the effect on the CBO’s financial position?

Financial projections: Income Statement, Balance Sheet and Cash Flow Statement

The flow of analysis for the above questions is depicted in this chart: Figure 20: From Planning to Implementation

Technical Planning Phase

Detailed Project Investment Project Summary Opening (Historical Income Statement)

Loan Schedule

Financial Planning Phase

Expenses Projections

1

Incremental Revenue and Expense Projection

2 Implementation

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Water Supply Production & Sales

Assumptions

Internal Rate of Return

Income Statement Projection

Balance Sheet Projection

Cash Flow Statement

3

4 Implementation



a. Tariff Setting and Projections

Table 28: Process for Calculating Tariffs

Steps Tariffs for water use are the main source of revenue of CBOs. In a number of cases, community members agree on an amount that they would like to pay. However, often, this amount may not have any basis, or could be based on the charge applied by a nearby service provider, such as a local water utility (PDAM). Either way of setting tariffs is not suggested. In the first case, communities are likely to agree on a rate that does not realistically cover the cost of operating the service. In the second case, setting the tariff based on some other providers’ rate ignores the differences in the scale of operations, infrastructure and efficiency levels between the two providers. The starting point for tariff discussions and projections should be the ability of the CBO to recover its cost of providing service to the community so that the service will continue into the future. The following costs needs to be taken into account by the tariff: Include the following costs:  Operating expenses (cost of producing and distributing water and administering the business)  Replacement of assets through depreciation  Interest expense of loan Add some mark-up/allowance for price fluctuations and other contingencies The above components do not include the payment of the loan principal used to finance capital investments. The reason is that such amount would have been recovered through the depreciation of assets that were purchased with the loan. However, Government Regulation allows the principal to also be recovered on top of depreciation expenses. CBO Governing Boards can decide whether the inclusion of this amount will still make the tariff affordable to its customers.

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Arrival/Calculation

Step 1: Define the term (years of This could be defined in the license of the CBO, effectiveness) of the tariff agreed by the members or decided by the CBO Governing Board. A 5-year period, consistent with the investment planning, could be used. Regular updates/review of the tariff may be undertaken from year to year. Step 2: Project the Total Volume of This is estimated based on the number of present Water Sold during the term and expected new connections for the planning period and average consumption per connection. Step 3: Project the Total Target Total operating expenses + Water Sales (IDR) for the period Total depreciation + interest expense + profits (See additional discussion below) = Total Target Water Sales Step 4: Distribute the Total Target Total target water sales ÷ Water Sales (Step 3) by the Projected Total projected volume water sold Total Volume of Water Sold (Step 2) = Target Tariff/m3 Step 5: Test for affordability and Different approaches could be used, including: compare against willingness to pay  Consulting the community about the proposed tariff (See additional discussion below)  Checking whether the average monthly household bill < 5% of monthly household income Additonal Information on Step 2 Projecting the Total Volume of Water Sold: Note that this seeks to estimate volume ‘sold’ rather than produced. In estimating the ‘average consumption per connection’ the best estimate will come from any historical records that the CBO has kept, such as the monthly billings. Additional Information on Step 3 Projecting the Total Target Water Sales: With this toolkit is a Microsoft Excel-based model for projecting the tariff. For this part of the model, the following are needed: 1. Past financial report a. Income statement – to get the past operating expenses b. Balance sheet – to get the net value of assets (the remainder of the value that remains un-depreciated) to develop the depreciation assumption for future years

2. Assumptions a. Inflation – to adjust prices and incomes in future years b. Expense assumptions – to get the total operating expenses needed to be covered by the tariff  No. of personnel and average monthly salary  Raw water supply cost  Cost of electricity + chemical per m3 of water produced  Repairs and maintenance as % of fixed assets  General & administrative expenses as % of personnel c. Depreciation rate – to define the period of time funds accumulate to replace assets. The following rates of depreciation are used for the different life cycle period of the assets: 10 years – 10%; 20 years – 5%; 25 years – 4% 3. Loan and interest payment schedule

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Additional Information on Step 5 Testing for Affordability and Comparing with Willingness to Pay: In 2009, MVP conducted a willingness-to-pay survey in 5 districts. The table shows the higher and lower boundary of the willingness-to-pay results of the survey and compares this with the current average tariff charged by selected CBOs. The upper and lower boundary is where 95% of the respondents’ willingnessto-pay will fall:

Table 29: Willingness to Pay

If the projected tariffs are higher than what customers can afford, the CBO has the option to:  Reduce its mark-up  Reduce the rate of depreciation of assets  Review whether any operational savings can be made  Decide whether the investment strategy needs to be changed – for example, phasing the project; or, instead of expanding the system into new areas, the CBO may decide to prioritize infill (increasing connections within the service area)

District

Willingness to Current Pay (IDR/m3) Average Tariff Lower Upper Bound Bound (IDR/m3) Bandung 2,038 2,177 2,107 Blitar 1,670 1,803 1,737 Cianjur 2,519 2,645 2,582 Malang 2,180 2,349 2,264 Lamongan 2,338 2,453 2,395

Box 6: What Is 1 m3?

In the MVP experience, most households served by CBOs consume between 10 to 15 m3 of water in a month. If the calculated tariff is IDR 2,000/m3, this means that a household will be paying between IDR 20,000 – 30,000 per month. In discussing whether this water tariff is affordable to the members of the community, one constraint is that people may not have a reference point for making a decision. For example, people may not be able to visualize how much is 1 m3 of water? Community facilitators and CBO staff might find this visual helpful. It shows a domestic storage unit with the size of 1m3 and compares this with the volume and price of bottled water. The picture also shows that a pack of cigarettes costs more than three times a cubic meter of water from the CBO. So for 3-4 packs of cigarettes each month, a family could easily pay for the monthly household water bill of IDR 20,000-30,000. Suddenly, the tariffs seem much more affordable considering the importance of water for the whole family to survive and enjoy their lives.

Rp. 2.000/1.000 lt or Rp. 2.000/m3 Rp. 1.500/1.5 lt or Rp. 1,000,000/m3 Rp. 1.000/0.6 lt or Rp. 1,666,666/m3 Rp. 500/200 ml or Rp. 2,500,000/m3

Rp. 7,500/12 pieces

Photo presentation courtesy of Alfred Lambertus

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b. Assessing the Financial Internal Rate of Return of the New Investment The Financial Internal Rate of Return (FIRR) is used to assess the profitability of an investment by:  Comparing the FIRR of a project against the FIRR of other investment options  Comparing the FIRR with the ‘cost of capital.’ For CBOs, the most relevant ‘cost of capital’ is the interest rate charged on a loan to finance the investment. This loan can come from a bank or a private party. FIRR applies the concept of ‘time value for money,’ which equates the value of money in the present day to be more than the same value at a future time because of its capacity to increase in value over the period. So, IDR 1 today is worth more than IDR 1 next year. Given a period of time (n) and rate of growth (i), one is able to calculate the ‘future value’ of money today. For example, if a person had IDR 100 today (2009) and placed it in a time deposit with a bank at an interest rate of 10% per annum, then a year from today, in 2010, that person would have IDR 110. n

FV = PV (1 + i) IDR 110 = 100 (1+.10)1

value’. Under the concept of ‘time value for money,’ these two amounts – the present and future values – are equal. But, unlike a time-deposit in a bank where the interest rate is known in advance at the beginning, in operating a business, such as a water supply system, the interest rate (the rate at which money invested grows) is not known. What are known are:  Present value of the investment  Future value of revenues generated from the investment (net operating income in future years) FV = PV (1 + i) n So, what you are looking for is the interest rate. FIRR is the interest (or discount) rate that results in the net present value of future cash flows to be equivalent to zero (0), i.e. the rate at which there is equality between

the present value of investment costs and future incomes from the investment. For example, a CBO invests IDR 100 million in 2009 in expansion of the system. Present value of investment : IDR 100,000,000 Future cash flows : Revenues – Expenses = Net Operating Incomes Because the future cash flows are uneven, the calculation for FIRR requires some iteration that is not easy to do manually. FIRR calculations can be done easily through Microsoft Excel, using the formula called ‘IRR.’ Given the FIRR, which in the example is 6%, CBOs can make decisions in relation to alternative investment options and to cost of capital:

Table 30: Example of Calculation of Financial Internal Rate of Return

Investment Operating Revenue Operating Expenses Net Operating Income Cash Flow FIRR

2009 -100,000,000

-100,000,000 6%

2010 70,000,000 -20,000,000 50,000,000 50,000,000

2011 85,000,000 -25,000,000 60,000,000 60,000,000

FV = future value PV = present value (amount of money today) i = interest rate n = number of periods (for example, 1 year)

2009

2010 10% annual interest (I), 1 (n) year IDR 100 IDR 110 IDR 100 today= Present value (PV)

IDR 110 in 2010 Future value (FV)

PV = PV - present value i - interest rate

FV - future value n - no. of periods (years)

IDR 110 (in 2010) is the ‘future value’ of IDR 100 (in 2009), which is the ‘present www.wsp.org

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 If the CBO is choosing between: a. making the investment in expansion with a 6% FIRR or b. placing the money in a time deposit account with an interest of 3% per year, CBO could opt for the investment expansion because it would provide it with a much higher rate of return 6% versus 3%.  If a bank will lend the IDR 100 million for investment to the CBO and charge

an interest of 13% per year, then the CBO should decide not to finance the investment through a loan because the project’s FIRR of 6% is much smaller than the cost of capital of 13%. When calculating for FIRR, remember to project future cash flows for the entire useful life of the investment project/asset (for example, 10 years into the future). Although the FIRR can be calculated for the

whole business of the CBO, i.e. including its current operations, the Financial Projections model that accompanies this toolkit only focuses on the new or additional project. In order to calculate for the net operating income, the model only takes into account incremental costs and revenues resulting from the new project. The model uses the loan interest rate as the ‘hurdle’ rate for cost of capital, not the average cost of finance from different other sources.

Box 7: When the Cost of Operations and Maintenance is Beyond Community Affordability

Name

: Tirta Sawargi Water Supply and Sanitation Management Board Panenjoan Village, Cicalengka Subdistrict, Bandung District Established : 1999 No. of customers : + 250 household connections (current) Panenjoan village received support from the provincial government to develop a pipe network, but only a few people benefited and the quality of the water was poor. So the village administration and community leaders decided to try working in partnership with an NGO that was involved in water supply (on the recommendation of Mr. Wedana) to improve the system. A committee was formed to take responsibility for the development. The community financed the development of the water supply system itself, with start-up capital initially provided by the NGO and the actual construction being done by the community under the coordination of the committee and with the support of the NGO. Once the water supply system was delivering water to people in their homes, they gradually repaid the NGO the capital invested. As well as paying the development cost in installments (IDR 500,000/household over + 40 months), customers also pay water usage fees, which are managed by the committee. In the management phase, the committee became a water supply management board. The system has been running for +10 years, and during that time the biggest problems were rising electricity costs, fluctuating electrical voltage, frequent damage to the submersible pumps, and theft of electric cable. As a result, routine operating costs and repair costs soared, and the management board ran out of funds. When donations from the community proved insufficient to pay for repairs, the management board sought loans from various sources, including the bank, using securities belonging to the board members as collateral. Our dream is to replace the pump system with a gravitation system that uses treated river (irrigation) water or water from a spring in another village that is at a higher elevation. Adam HS, Chair, Tirta Sawargi Water Supply and Sanitation Management Board

8.3.

Implementation Phase

In projects, the implementation phase refers to the construction of the facility. The following stages are part of this phase: Contracts and bidding Progress supervision Commissioning a. Contracts and Bidding The work can be done either by contractors or by the owners themselves. Assuming the

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work will be implemented by contractors there are several documents that need to be readied for the bidding process. They include:  Technical Drawings, refers to detail engineering design of each system component (including plan, ironing drawing, concrete drawing, etc)  Technical Specifications, refers to the detailing of requirement for each system component such as amount and type of materials to be used in

construction and the way to construct them  BoQ (Bill of Quantity), refers to the detailed budget cost that is calculated based on unit price per item component multiplied by the required volumes (See Section 8.1) The first two documents are useful for bidders to understand the details of the construction needed by the CBO from them. The last document (BoQ) is the CBO’s own estimate of the overall project Water and Sanitation Program


cost. This document is a guidance for the owner to see how different the costs are from those proposed by the bidders. If the bid proposal is far too high compared to the BoQ, it may be that the contractor is inefficient, while if it is far too low, the technical specification proposed by the contractor needs to be revisited.

Table 31: Construction Supervision Sheet

b. Progress Supervision The three keywords in supervising the progress of implementation (construction) are: quality, time, and budget. The Technical Drawing is a tool that can be used to assess the consistency of the construction against the design. There is no question that the contractor has to follow the technical drawing fully. Any minor change on the design during construction has to be redone, or if the CBO agrees to the modifications, then the technical drawing has to be revised and signed by the CBO, prior the modification. The Technical Specification is also a tool used to monitor the construction quality, especially its consistency with the agreed materials as mentioned in the document. Technical Specification can mention several options on the materials for item components as long as those materials are in the same class, for example: types of ceramics, woods, etc. These options are useful whenever certain materials are not available in the market.

 Develop a table similar to the one in the example below, with the tasks on the first column and the time period in weeks in the next succeeding columns.

 Based on the number of weeks required to undertake each task, distribute the ‘weight’ calculated for each item. This is called the ‘distributed weight.’ For example, the total weight of item 1 is 0.21% and the total number of weeks it takes is 2 weeks. So, each week for item 1 has a distributed weight equivalent to 0.105% (in the example, it appears as 0.1% due to rounding).

 Then, by adding up (cumulatively) the distributed weights from Week 1 into Week 2 into Week 3 and so on, the cumulative total will equal to 100% at the end of the project period. This gives you an idea that by Week 1, 0.18% of the work is planned to be completed; by the end of Week 5, 15.5% of the work is planned to be completed; by Week 8, 29.4% of the work is planned to be completed and so on until the Last Week of the project where 100% of the work will be completed.

 Convert the budget for each ‘task’ as a portion of the total construction by dividing the amount of this component of work by the total construction cost. This is called the ‘weight.’ In the example below (Figure X), item 1 on the preparation work (IDR 850,000) is

 After identifying the ‘distributed weight’ for each week of each item of work, add the ‘distributed weights’ of all items for each period (at the bottom) for Week 1, Week 2, Week 3 and so on, up to the last week of the project (not shown in the table).

 If you plotted those cumulative percentages (going from the bottom to the top) across the weeks (going from left to right) with a point after each week, you are able to draw a curved line across the timetable. The line usually looks like an ‘S’ – hence, the term ‘S-Curve.’ (See Figure XX below)

In relation to time and budget supervision methods, the ‘S-Curve’ can be applied to observe how the budget disbursement to the project is in line with the progress of physical works. The steps in developing the S-Curve are:

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equal to 0.21% of the total project cost (IDR 407,574,000).

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Table 32: Budget Supervision

c. Commissioning Commissioning is a process following construction to check and verify whether all the system components are working properly. Normally, the commissioning period is agreed upon (between 3-6 months of operation). If any system component does not work within this period (due to construction flaws or damages), the responsibility to repair the flaws lies with the contractor. During the commissioning period, it is important for the CBO to observe whether the flow rate and pressure at all points of the system are according to the design. Chapter References: Additional Resources: Budget Planning and Bill of Quantities Financial Projections for New Investments by Community-Based Water Supply Organizations Program of Works

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Appendices

Appendix 1: Sample License to Operate KOP DINAS ________________________ TENTANG IZIN PENGELOLAAN SARANA AIR BERSIH BERBASIS MASYARAKAT _______________________{nama daerah} SEBAGAI KEGIATAN KEMITRAAN PEMERINTAH DAN MASYARAKAT Nomor:

Menimbang

:

a.

Pengembangan Sistem Penyediaan Air Minum (SPAM) menjadi tanggung jawab Pemerintah dan Pemerintah Daerah untuk menjamin hak setiap orang dalam mendapatkan air minum bagi kebutuhan pokok minimal sehari-hari guna memenuhi kehidupan yang sehat, bersih, dan produktif sesuai dengan peraturan perundangundangan.

b.

Kinerja Badan Pengelola Sistem Penyediaan Air Bersih (BPSAB) ____________________ selama ____ (tahun _____ s.d. sekarang) telah memberikan pelayanan kepada masyarakat pelanggan di daerah__________________________ dengan baik.

c.

Dalam rangka peningkatan akses air bersih bagi masyarakat, Pemerintah Daerah mendukung BPSAB ______________________ memperluas pelayanan di desa ______________________ di Kabupaten ______________________

Surat ini dimaksudkan untuk memberikan mandat kepada BPSAB _____________________ untuk menjalankan operasional dan pemeliharaaan sistem sehingga dapat memberikan pelayanan kepada masyarakat pelanggan didaerah __________________________ (nama daerah pelayanan). Dalam rangka menjamin operasional ,pemeliharaan dan pengembangan sistem, BPSAB mempunyai kewajiban sebagai berikut: 1. Memanfaatkan dan mengelola operasional dan pemeliharaan SAB dengan sebaik-baiknya. Kegiatan pemantauan dan evaluasi akan dilakukan oleh pemerintah dengan indikator-indikator kinerja seperti dalam Lampiran Surat Keputusan ini. 2. Melaksanakan administrasi kelembagaan organisasi. 3. Melaksanakan ketaatan terhadap ketentuan yang berlaku, baik teknis maupun keuangan SAB. 4. Mempertanggungjawabkan hasil kegiatan kepada pelanggan dan pemerintahan desa. 5. Melakukan segala perbuatan hukum untuk dan atas nama organisasi. Dalam rangka menjamin operasional ,pemeliharaan dan pengembangan sistem, BPSAB mempunyai hak-hak sebagai berikut: 1. Memperoleh lahan untuk membangun sarana, sesuai dengan peruntukan. 2. Mengkaji secara berkala dan menetapkan tarif pelayanan sesuai dengan keinginan dan kemampuan membayar pelanggan. 3. Menerima pembayaran jasa pelayanan sesuai dengan tarif pelayanan. 4. Menetapkan dan mengenakan denda terhadap keterlambatan pembayaran tagihan oleh pelanggan. 5. Memperoleh kuantitas air baku secara kontinyu sesuai dengan izin yang didapat. 6. Memutus sambungan pelanggan kepada para pemakai atau pemakai yang tidak memenuhi kewajiban 7. Menggugat masyarakat atau organisasi lain yg melakukan kegiatan & mengakibatkan kerusakan prasarana dan sarana pelayanan

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Dalam rangka menjamin operasional, pemeliharaan dan pengembangan sistem, Pemerintah Daerah akan memfasilitasi hal-hal sebagai berikut: 1. Dinas terkait SAB sebagai penasihat dan pelindung. 2. Memberikan jaminan keselamatan dan ketertiban bagi badan pengelola dalam menjalankan kewajibannya. 3. Melakukan pembinaan teknis, keuangan dan kelembagaan terhadap SAB dan Badan Pengelolanya. Apabila diperlukan, pertemuan rutin pembinaan akan dilakukan minimal sekali dalam 6 bulan. 4. Menyediakan forum berbagi pengalaman dan pengetahuan antar SAB, minimal sekali setiap tahun. 5. Memberikan usulan/advis untuk pengambilan keputusan terkait dengan peraturan; akan tetapi tidak, atas nama BPSAB, mengambil keputusan yang terkait dengan pengorganisasian. 6. Melakukan pemantauan kinerja SAB berdasarkan indikator-indikator yang ditetapkan, sekali dalam setahun. 7. Mempromosikan/membantu penyusunan dan pelaksanaan strategi peningkatan kinerja SAB, baik untuk efisiensi maupun ekspansi sistem. 8. Memfasilitasi dan menindaklanjuti temuan-temuan pemantauan kinerja dan pendanaan program-program pemerintah. Ijin Operasional ini diberikan selama 3 tahun mulai berlaku sejak tanggal ditetapkan sampai dengan __________________, dengan ketentuan akan diadakan perbaikan seperlunya apabila di kemudian hari terdapat kekeliruan dalam penetapannya. Pemerintah Daerah dapat menghentikan Ijin Operasional ini sewaktu-waktu, baik seluruhnya maupun sebagian dari pekerjaan, apabila BPSAB terbukti tidak dapat memenuhi komitmen dan menjalankan mandat yang ditetapkan. Apabila terjadi masalah diluar dari hal-hal yang diatur dalam surat ini, kedua belah pihak sepakat akan menyelesaikannya terlebih dahulu secara musyawarah mufakat. Dinas {___________________________} Tanggal Nama Tembusan disampaikan kepada: 1. Yth. Bapak/Ibu Bupati _________________ 2. Yth. Camat __________________________ 3. Yth. Kepala Desa _____________________ 4. Pengurus BPSAB _____________________ Lampiran Tabel Pemantauan Indikator Kinerja BPSAB Aspek Aspek Kepatuhan terhadap Peraturan

Kesinambungan bidang Teknik

Kesinambungan bidang Keuangan

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Indikator yang Dimonitor 1. Aspek legalitas dan bentuk badan hukum: Akte Notaris dan Pengesahan DepHukHam 2. Perijinan pengambilan air (SIPA) 3. Perijinan penggunaan lahan 4. Cakupan pelayanan 5. Kebocoran Air 6. Kualitas Air Bersih 7. Tekanan air 8. Standar Pelayanan 10. Pemutakhiran laporan keuangan 11. Rasio Operasi 12. Efisiensi Penagihan 13. Waktu penagihan



Appendix 2: Model Articles of Organization: Cooperative

AKTA PENDIRIAN KOPERASI……………….. Nomor : ………

Pada hari ini, ………………tanggal ……….……… (…………….) Pukul ……………...Waktu Indonesia Bagian……..……………………..Berhadapan dengan saya, ………………, Sarjana Hukum, Notaris, yang berdasarkan Surat Keputusan Menteri Negara Koperasi dan Usaha Kecil Dan Menengah nomor……………tanggal……………….telah ditetapkan sebagai Notaris Pembuat Akta Koperasi di wilayah Kabupaten/Kota …………….dan berkantor di……….., dengan dihadiri oleh saksi yang saya kenal dan akan disebutkan dalam bagian akhir akta ini :----

1.

2.

3.

4.

5.

Tuan ……………….........., lahir di……………......, pada tanggal ……...………….. (……………............…) …........………………………………, bertempat tinggal di …………………………..................................…….......... RT..................RW................ Kelurahan .................................., Kecamatan...............Kabupaten/Kota.................... pemegang Kartu Tanda Penduduk Nomor .................., Warga Negara Indonesia --Tuan ……………….........., lahir di……………......, pada tanggal ……...………….. (……………............…) …........………………………………, bertempat tinggal di …………………………..................................…….......... RT..................RW................ Kelurahan .................................., Kecamatan...............Kabupaten/Kota.................... pemegang Kartu Tanda Penduduk Nomor .................., Warga Negara Indonesia --Tuan ……………….........., lahir di……………......, pada tanggal ……...………….. (……………............…) …........………………………………, bertempat tinggal di …………………………..................................…….......... RT..................RW................ Kelurahan .................................., Kecamatan...............Kabupaten/Kota.................... pemegang Kartu Tanda Penduduk Nomor .................., Warga Negara Indonesia --Tuan ……………….........., lahir di……………......, pada tanggal ……...………….. (……………............…) …........………………………………, bertempat tinggal di …………………………..................................…….......... RT..................RW................ Kelurahan .................................., Kecamatan...............Kabupaten/Kota.................... pemegang Kartu Tanda Penduduk Nomor .................., Warga Negara Indonesia --Tuan ……………….........., lahir di……………......, pada tanggal ……...………….. (……………............…) …........………………………………, bertempat tinggal di …………………………..................................…….......... RT..................RW................ Kelurahan .................................., Kecamatan...............Kabupaten/Kota.................... pemegang Kartu Tanda Penduduk Nomor .................., Warga Negara Indonesia ---

6. | | | 20.

Tuan ……………….........., lahir di……………......, pada tanggal ……...………….. (……………............…) …........………………………………, bertempat tinggal di …………………………..................................…….......... RT..................RW................ Kelurahan .................................., Kecamatan...............Kabupaten/Kota.................... pemegang Kartu Tanda Penduduk Nomor .................., Warga Negara Indonesia ---

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Yang selanjutnya dalam Akta Pendirian ini disebut Penghadap---------------------------------- Menurut keterangan penghadap, penghadap bertindak : ------------------------------------------

a. b.

Untuk diri sendiri; -------------------------------------------------------------------------------------Berdasarkan surat kuasa dibawah tangan, tertanggal ............................... (....................) bermaterai cukup, dan aslinya dilekatkan pada asli akta ini, oleh karenanya sah bertindak untuk dan atas nama : ----------------------------------------------

1.

Tuan ……………….........., lahir di……………......, pada tanggal ……...………….. (……………............…) …........………………………………, bertempat tinggal di …………………………..................................…….......... RT..................RW................ Kelurahan .................................., Kecamatan...............Kabupaten/Kota.................... pemegang Kartu Tanda Penduduk Nomor .................., Warga Negara Indonesia --Tuan ……………….........., lahir di……………......, pada tanggal ……...………….. (……………............…) …........………………………………, bertempat tinggal di …………………………..................................…….......... RT..................RW................ Kelurahan .................................., Kecamatan...............Kabupaten/Kota.................... pemegang Kartu Tanda Penduduk Nomor .................., Warga Negara Indonesia --Tuan ……………….........., lahir di……………......, pada tanggal ……...………….. (……………............…) …........………………………………, bertempat tinggal di …………………………..................................…….......... RT..................RW................ Kelurahan .................................., Kecamatan...............Kabupaten/Kota.................... pemegang Kartu Tanda Penduduk Nomor .................., Warga Negara Indonesia --Tuan ……………….........., lahir di……………......, pada tanggal ……...………….. (……………............…) …........………………………………, bertempat tinggal di …………………………..................................…….......... RT..................RW................ Kelurahan .................................., Kecamatan...............Kabupaten/Kota.................... pemegang Kartu Tanda Penduduk Nomor .................., Warga Negara Indonesia --Tuan ……………….........., lahir di……………......, pada tanggal ……...………….. (……………............…) …........………………………………, bertempat tinggal di …………………………..................................…….......... RT..................RW................ Kelurahan .................................., Kecamatan...............Kabupaten/Kota.................... pemegang Kartu Tanda Penduduk Nomor .................., Warga Negara Indonesia --..............................................................................................................................dst.

2.

3.

4.

5.

6.

Para penghadap masing-masing beritindak sebagaimana tersebut diatas menerangkan terlebih dahulu : --------------------------------------------------------------------



   

94

bahwa pada hari ............... tanggal ................. jam........................WIB sampai dengan jam ..............WIB, bertempat di ...................... Jalan .........................., telah diadakan rapat pendirian koperasi..................................., berkedudukan dan berkantor di ...................................., sedangkan susunan pengurus dan pengawas dimuat dalam Berita Acara Rapat, dibawah tangan, tertanggal............, bermeterai cukup, dilekatkan pada minuta akta ini. --------bahwa dalam rapat tersebut telah hadir ............... orang, yang merupakan pendiri koperasi -------------------------------------------------------------------------------Selanjutnya para penghadap bertindak berdasarkan kuasa tersebut menyatakan bahwa Rapat Anggota Pendirian Koperasi telah memutuskan antara lain sebagai berikut : ----------------------------------------------------------------menyetujui susunan pengurus Koperasi. -----------------------------------------------menyetujui isi Anggaran Dasar, yang berbunyi sebagai berikut:



--------------------------------------------------------- BAB I --------------------------------------------------------------------------------------NAMA DAN TEMPAT KEDUDUKAN-------------------------------------------------------------------------------------- Pasal 1 -------------------------------------------------(1) (2) (3)

Koperasi ini bernama Koperasi “.........................................................” disingkat Koperasi ...............................” dan untuk selanjutnya dalam Anggaran Dasar ini disebut Koperasi. ------------------------------------------------------------------------------------Koperasi ini termasuk jenis koperasi ......................................................................... Koperasi ini berkedudukan di ....................................................................................

------------------------------------------------------- BAB II -------------------------------------------------------------------------------------- LANDASAN ASAS DAN PRINSIP ------------------------------------------------------------------------------------------ Pasal 2 ------------------------------------------------Koperasi berlandaskan Pancasila dan Undang-Undang Dasar 1945 serta berdasarkan kekeluargaan. -----------------------------------------------------------------------------------------------------------------------------------------------------Pasal 3-----------------------------------------------------(1)

(2)

Koperasi melakukan kegiatannya berdasarkan prinsip-prinsip Koperasi yaitu : -----a. keanggotaan bersifat sukarela dan terbuka; ----------------------------------------------b. pengelolaan dilakukan secara demokratis; -----------------------------------------------c. pembagian sisa hasil usaha (SHU) dilakukan secara adil sebanding dengan besarnya jasa usaha masing-masing anggota: -----------------------------------------d. pemberian balas jasa yang terbatas terhadap modal; ---------------------------------e. kemandirian; --------------------------------------------------------------------------------------f. melaksanakan pendidikan perkoperasian; ------------------------------------------------g. kerjasama antar Koperasi. --------------------------------------------------------------------Koperasi sebagai badan usaha dalam melaksanakan kegiatannya yang mengorganisir pemanfaatan dan pendayagunaan sumber daya ekonomi pada anggotannya atas dasar prinsip-prinsip tersebut pada ayat (1) diatas dan kaidah-kaidah usaha ekonomi. -----------------------------------------------------------------------------

------------------------------------------------------ BAB III ------------------------------------------------------------------------------------- TUJUAN DAN KEGIATAN USAHA --------------------------------------------------------------------------------------- Pasal 4 --------------------------------------------------Tujuan didirikan Koperasi adalah untuk : ---------------------------------------------------------------

a. b. c.

Mengupayakan dan mengelola pengadaan air bersih yang siap digunakan oleh masyarakat setempat dan/atau masyarakat di daerah sekitar tempat Koperasi berada;---------------------------------------------------------------------------------------------------Meningkatkan kesejahteraan dan taraf hidup anggota pada khususnya dan masyarakat pada umumnya; ---------------------------------------------------------------------Menjadi gerakan ekonomi rakyat serta ikut membangun tatanan perekonomian nasional. ------------------------------------------------------------------------------------------------

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------------------------------------------------------ Pasal 5 ---------------------------------------------------

(1)

(2) (3) (4) (5) (6) (7)

Untuk mencapai tujuan sebagaimana dimaksud Pasal 4, maka Koperasi menyelenggarakan kegiatan usaha yang berkaitan dengan kegiatan usaha anggota, sebagai berikut : --------------------------------------------------------------------------a. Mengupayakan dan menyediakan pengadaan air minum bagi anggota Koperasi yang berada di daerah tempat Koperasi berada dan/atau di daerah sekitarnya;------------------------------------------------------------------------------------------b. Mengelola dan merawat instalasi penyediaan air minum yang ada dan/atau akan dibangun di daerah tempat Koperasi berada;-------------------------------------c. Menerima pembayaran dari para angota Koperasi atas penyediaan air minum oleh Koperasi;-------------------------------------------------------------------------------------d. …………………………………………………………………………………………… e. .............................................................................................................................. Koperasi dapat membuka cabang atau perwakilan di tempat lain, baik di dalam maupun di luar wilayah Republik Indonesia, pembukaan cabang atau perwakilan harus mendapat persetujuan Rapat Anggota, dan peraturan perundang-undangan yang berlaku. ------------------------------------------------------------------------------------------Dalam melaksanakan kegiatan usaha sebagaimana dimaksud dalam ayat (1), Koperasi dapat melakukan kerjasama dengan koperasi dan/atau Badan Usaha lainnya, baik di dalam maupun di luar wilayah Republik Indonesia.---------------------Koperasi harus menyusun rencana kerja jangka panjang dan rencana kerja jangka pendek (tahunan) serta Rencana Anggaran Pendapatan dan Belanja Koperasi dan disahkan oleh Rapat Anggota. --------------------------------------------------------------------Kegiatan unit usaha simpan pinjam ditujukan untuk menghimpun dan menyalurkan dana dari dan untuk anggota koperasi, calon anggota koperaasi, koperasi lain dan atau anggotanya. -------------------------------------------------------------------------------------Pengelolaan unit usaha simpan pinjam dilakukan secara terpisah dari unit usaha lainnya. -------------------------------------------------------------------------------------------------Pengelolaan unit usaha simpan pinjam dilakukan oleh tenaga pengelola yang mempunyai keahlian di bidang keuangan, atau pernah mengikuti pendidikan simpan pinjam atau magang dalam usaha simpan pinjam. --------------------------------

------------------------------------------------------- BAB IV ------------------------------------------------------------------------------------------------- KEANGGOTAAN ------------------------------------------------------------------------------------------------- Pasal 6 --------------------------------------------------Persyaratan untuk diterima menjadi anggota sebagai berikut: -----------------------------------a. b. c. d. e. f.

Warga Negara Indonesia, --------------------------------------------------------------------------mempunyai kemampuan penuh untuk melakukan tindakan hukum, --------------------mempunyai profesi/pekerjaan sebagai …………….................................................... bertempat tinggal di …………………………. Kabupaten/Kota ……………………....., telah menyatakan kesanggupan tertulis untuk melunasi simpanan pokok dan simpanan wajib sebagaimana dimaksud dalam Pasal 39 ayat (1), ----------------------telah menyetujui isi Anggaran Dasar dan ketentuan-ketentuan yang berlaku.---------

------------------------------------------------------ Pasal 7--------------------------------------------------(1) (2) (3) (4)

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Keanggotaan koperasi diperoleh jika seluruh persyaratan telah dipenuhi, simpanan pokok dan simpanan wajib telah dilunasi dan yang bersangkutan terdaftar dan telah menandatangani Buku Daftar Anggota Koperasi. ------------------------------------Pengertian keanggotaan sebagaimana dimaksud ayat (1) di atas termasuk para pendiri. -------------------------------------------------------------------------------------------------Keanggotaan tidak dapat dipindah-tangankan kepada siapapun dengan cara apapun. ------------------------------------------------------------------------------------------------Koperasi secara terbuka dapat menerima anggota lain sebagai anggota luar biasa.



(5) (6)

Anggota luar biasa adalah mereka yang bermaksud menjadi anggota, namun tidak dapat memenuhi semua/seluruh syarat sebagai anggota. --------------------------------Tata cara penerimaan anggota sebagaimana dimaksud ayat (4) diatur dalam Anggaran Rumah Tangga. -------------------------------------------------------------------------

------------------------------------------------------ Pasal 8 --------------------------------------------------Setiap anggota mempunyai kewajiban : ---------------------------------------------------------------a. b. c. d.

membayar simpanan wajib sesuai ketentuan yang ditetapkan dalam Anggaran Rumah Tangga atau diputuskan dalam Rapat Anggota. -----------------------------------berpartisipasi dalam kegiatan usaha simpan pinjam. ---------------------------------------mentaati ketentuan Anggaran Dasar, Anggaran Rumah Tangga, keputusan Rapat Anggota dan ketentuan lanilla yang berlaku dalam Koperasi. ----------------------------memelihara serta menjaga nama baik dan kebersamaan dalam Koperasi.

------------------------------------------------------ Pasal 9 --------------------------------------------------Setiap anggota berhak : ------------------------------------------------------------------------------------a. b. c. d. e. f.

memperoleh pelayanan dari Koperasi; ---------------------------------------------------------menghadiri dan berbicara dalam rapat anggota; ---------------------------------------------memiliki hak suara yang sama; -------------------------------------------------------------------memilih dan dipilih menjadi Pengurus atau Pengawas -------------------------------------mengajukan pendapat, saran dan usul untuk kebaikan dan kemajuan Koperasi;----memperoleh bagian Sisa Hasil Usaha. ----------------------------------------------------------

---------------------------------------------------- Pasal 10 --------------------------------------------------(1)

(2)

(3)

Bagi mereka yang telah melunasi pembayaran simpanan pokok, akan tetapi secara formal belum sepenuhnya melengkapi persyaratan administratif, belum menandatangani BUku Daftar Anggota atau belum membayar seluruh simpanan pokok termasuk simpanan wajib dan lain-lain sebagaimana diatur dalam Anggaran Rumah Tangga berstatus sebagai Calon Anggota.------------------------------------------Calon Anggota mempunyai kewajiban : --------------------------------------------------------a. …………………………………………………………………………………………… b. Berpartisipasi dalam kegiatan usaha Koperasi; -----------------------------------------c. Mentaati ketentuan Anggaran Dasar, Anggaran Rumah Tangga, Keputusan Rapat Anggota dan ketentuan lainnya yang berlaku dalam Koperasi. ------------d. Memelihara dan menjaga nama baik dan kebersamaan dalam Koperasi.--------e. .............................................................................................................................. Calon Anggota mempunyai Hak: -----------------------------------------------------------------a. memperoleh pelayanan Koperasi; ----------------------------------------------------------b. menghadiri dan berbicara dalam rapat anggota; ----------------------------------------c. mengajukan pendapat, saran dan usul untuk kebaikan dan kemajuan Koperasi.

---------------------------------------------------- Pasal 11 --------------------------------------------------(1)

Setiap anggota luar biasa memiliki kewajiban: -----------------------------------------------a. membayar simpanan pokok menurut ketentuan dalam Anggaran Dasar dan membayar simpanan wajib sesuai dengan keputusan Rapat Anggota; ------------

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(2)

b.

……………………………………………………………………………………………

c.

mentaati ketentuan Anggaran Dasar, Anggaran Rumah Tangga, Keputusan Rapat Anggota dan ketentuan lainnya yang berlaku dalam koperasi; --------------

d.

memelihara dan menjaga nama baik Koperasi dan kebersamaan dalam Koperasi. -------------------------------------------------------------------------------------------

Setiap Anggota Luar Biasa mempunyi hak: ---------------------------------------------------a. memperoleh pelayanan Koperasi; ----------------------------------------------------------b. menghadiri dan berbicara dalam rapat anggota; ----------------------------------------c. mengajukan pendapat, saran dan usul untuk kebaikan dan kemajuan Koperasi.

---------------------------------------------------- Pasal 12 --------------------------------------------------(1)

Keanggotaan berakhir bila : -----------------------------------------------------------------------a.

anggota tersebut meninggal dunia; ---------------------------------------------------------

b.

Koperasi membubarkan diri atau dibubarkan oleh Pemerintah; ---------------------

c.

berhenti atas permintaan sendiri; ------------------------------------------------------------

d. diberhentikan oleh Pengurus karena tidak memenuhi lagi persyaratan keanggotaan dan atau melanggar ketentuan Anggaran Dasar/Anggaran Rumah Tangga dan ketentuan lain yang berlaku dalam Koperasi. ----------------(2)

Anggota yang diberhentikan oleh Pengurus dapat meminta Pertimbangan/Pembelaan kepada Rapat Anggota. ---------------------------------------

(3)

Simpanan pokok, simpanan wajib dan bagian Sisa Hasil Usaha anggota yang diberhentikan oleh Pengurus, dikembalikan sesuai dengan ketentuan Anggaran Rumah Tangga atau peraturan khusus. ---------------------------------------------------------

(4)

Berakhirnya keanggotaan mulai berlaku sah pada saat penghapusan/pencoretan nama anggota yang bersangkutan dari buku daftar anggota.------------------------------

-------------------------------------------------------- BAB V -------------------------------------------------------------------------------------------------- RAPAT ANGGOTA ------------------------------------------------------------------------------------------ Pasal 13 --------------------------------------------------(1)

Rapat Anggota merupakan pemegang kekuasaan tertinggi dalam Koperasi.----------

(2)

Rapat Anggota dilaksanakan untuk menetapkan : -------------------------------------------a. b. c. d. e.

98

Anggaran Dasar, Anggaran Rumah Tangga dan perubahan Anggaran Dasar/Anggaran Rumah Tangga ; ---------------------------------------------------------kebijaksanaan umum di bidang organisasi, manajemen dan usaha Koperasi; --pemilihan, pengangkatan dan pemberhentian Pengurus dan Pengawas, --------rencana kerja, rencana anggara pendapatan dan belanja Koperasi serta pengesahan laporan keuangan; ------------------------------------------------------------pengesahan pertanggungjawaban Pengurus dalam pelaksanaan tugasnya dan pelaksanaan tugas Pengawas bila Koperasi mengangkat Pengawas tetap; -----



(3)

f. pembagian Sisa Hasil Usaha; ----------------------------------------------------------------g. penggabungan, peleburan, pembagian dan pembubaran Koperasi. ---------------Rapat Anggota dilakukan sekurang-kurangnya sekali dalam 1 (satu) tahun. ---------

(4)

Rapat Anggota dapat dilakukan secara langsung atau melalui perwakilan yang pengaturannya ditentukan dalam Anggaran Rumah Tangga. -----------------------------

(5)

Rapat Anggota Komisi terdiri dari : --------------------------------------------------------------a.

Rapat Anggota Tahunan;-----------------------------------------------------------------------

b.

Rapat Anggota Rencana Kerja dan Rencana Anggaran Belanja;----------------------------------------------------------------------------------------------

c.

Rapat Anggota Khusus; ------------------------------------------------------------------------

d.

Rapat Anggota Luar Biasa. --------------------------------------------------------------------

Pendapatan

dan

---------------------------------------------------- Pasal 14 --------------------------------------------------(1)

(2) (3)

(4)

Rapat Anggota dinyatakan kuorum jika dihadiri oleh lebih dari ½ (satu per dua) dari jumlah anggota Koperasi dan disetujui oleh lebih dari ½ (satu per dua) bagian dari jumlah anggota yang hadir, kecuali apabila ditentukan lain dalam Anggaran Dasar ini. -------------------------------------------------------------------------------------------------------Apabila kuorum sebagaimana dimaksud dalam ayat (1) di atas tidak tercapai, maka Rapat Anggota tersebut ditunda untuk waktu paling lama 7 (tujuh) hari, untuk rapat kedua dan diadakan pemanggilan kembali kedua kalinya. -----------------------Apabila dalam rapat kedua sebagaimana yang dimaksud ayat (2) diatas kuorum tetap belum tercapai, maka Rapat Anggota tersebut dapat dilangsungkan dan keputusannya sah serta mengikat bagi semua anggota, apabila dihadiri sekurang-kurangnya 1/3 (satu per tiga) dari jumlah anggota dan keputusan disetujui oleh 2/3 (dua per tiga) dari jumlah anggota yang hadir. ----------------------------------------------Pengaturan selanjutnya diatur dalam Anggaran Rumah Tangga. ------------------------

---------------------------------------------------- Pasal 15 --------------------------------------------------(1) (2) (3) (4) (5) (6) (7)

(8)

Pengambilan keputusan Rapat Anggota berdasarkan musyawarah untuk mencapai mufakat. ------------------------------------------------------------------------------------------------Dalam hal tidak tercapai mufakat, maka pengambilan keputusan oleh rapat anggota berdasarkan suara terbanyak dari jumlah anggota yang hadir. ---------------Dalam hal dilakukan pemungutan suara, setiap anggota mempunyai hak satu suara. ---------------------------------------------------------------------------------------------------Anggota yang tidak hadir dapat mewakilkan suaranya kepada anggota lain yang hadir dalam Rapat Anggota tersebut. ----------------------------------------------------------Pemungutan suara dapat dilakukan secara terbuka dan/atau secara tertutup, kecuali mengenai diri orang dilakukan secara tertutup. ------------------------------------Keputusan Rapat Anggota dicatat dalam Berita Acara Rapat atau pernyataan keputusan rapat yang ditanda tangani Notaris. ----------------------------------------------Koperasi dapat juga mengambil keputusan terhadap sesuatu hal tanpa mengadakan Rapat Anggota dengan ketentuan semua anggota koperasi harus diberitahukan secara tertulis dan seluruh anggota Koperasi memberikan persetujuan mengenai hal (usul keputusan) tersebut secara tertulis serta menandatangani persetujuan tersebut, tanpa ada tekanan dari Pengurus dan atau pihak-pihak tertentu. ---------------------------------------------------------------------------------Pengaturan selanjutnyan diatur dalam Anggaran Rumah Tangga. ----------------------

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---------------------------------------------------- Pasal 16 -------------------------------------------------Tempat, acara, tata tertib dan bahan materi Rapat Anggota harus sudah disampaikan terlebih dahulu kepada anggota sekurang-kurangngya 7 (tujuh) hari sebelum pelaksanaan Rapat Anggota. -----------------------------------------------------------------------------

---------------------------------------------------- Pasal 17-------------------------------------------------(1) (2) (3) (4) (5)

Rapat Anggota diselenggarakan oleh Pengurus Koperasi, kecuali Anggaran Dasar menentukan lain. ------------------------------------------------------------------------------------Rapat Anggota dapat dipimpin langsung oleh Pengurus Koperasi dan/atau oleh Pimpinan Sidang dan Sekretaris Sidang yang dipilih dalam Rapat Anggota tersebut. -------------------------------------------------------------------------------------------------Pemilihan pimpinan dan sekretaris sidang dipimpin oleh Pengurus Koperasi dari anggota yang hadir, yang tidak memangku jabatan Pengurus, Pengawas dan Pengelolan atau Karyawan Koperasi. ----------------------------------------------------------Setiap Rapat Anggota harus dibuat Berita Acara Rapat yang ditandatangani oleh Notaris. -------------------------------------------------------------------------------------------------Berita Acara keputusan Rapat Anggota yang telah ditandatangani oleh Notaris menjadi bukti yang sah terhadap semua anggota koperasi dan pihak ketiga. ---------

---------------------------------------------------- Pasal 18------------------------------------------------(1) (2)

(3)

(4)

Rapat Anggota Tahunan diadakan dalam waktu paling lambat 3 (tiga) bulan sesudah tutup tahun buku, kecuali ada pengaturan lain dalam anggaran dasar. ----Rapat Anggota Tahunan membahas dan mengesahkan : ---------------------------------a. laporan pertanggung-jawaban Pengurus atas pelaksanaan tugasnya;------------b. neraca perhitungan laba rugi tahun buku yang berakhir 31 (tiga puluh satu) Desember; ----------------------------------------------------------------------------------------c. penggunaan dan pembagian Sisa Hasil Usaha; -----------------------------------------d. pertanggung-jawaban pelaksanaan tugas pengawas dalam satu tahun buku. --Rapat Anggota rencana kerja dan rencana anggaran pendapatan dan belanja membahas dan mengesahkan rencana kerja dan rencana Anggaran belanja pendapatan dan belanja koperasi juga harus dilaksanakan tiap tahun buku, paling lambat 1 (satu) bulan sebelum tahun buku/anggaran yang bersangkutan dilaksanakan, yang diajukan oleh Pengurus dan Pengawas. -----------------------------Apabila Rapat Anggota rencana kerja dan rencana anggaran pendapatan dan belanja seperti tersebut pada ayat (3) di atas belum mampu dilaksanakan oleh Koperasi karena alasan yang obyektif dan rasional seperti efisiensi maka: ----------a. Rapat Anggota rencana kerja dan rencana anggaran pendapatan dan belanja dapat dilaksanakan bersama dengan Rapat Anggota Tahunan dengan acara rapat tersendiri, dengan ketentuan Rapat Anggota Tahunan harus dilaksanakan paling lambat 3 (tiga) bulan setelah tutup tahun buku; --------------b. Selama Rapat Anggota rencana kerja dan rencana anggaran pendapatan dan belanja belum disahkan oleh Rapat Anggota dalam pelaksanaan tugasnya Pengurus berpedoman pada Rapat Anggota rencana kerja dan rencana anggaran pendapatan dan belanja tahun sebelumnya yang telah mendapat persetujuan; ---------------------------------------------------------------------------------------c. Pengaturan selanjutnya diatur dalam Anggaran Rumah Tangga atau pengaturan khusus.-------------------------------------------------------------------------------

---------------------------------------------------- Pasal 19 ------------------------------------------------(1)

100

Rapat Anggota Khusus diadakan untuk:--------------------------------------------------------a. Mengubah Anggaran Dasar dan Anggaran Rumah Tangga Koperasi dengan ketentuan; ----------------------------------------------------------------------------------------1). harus dihadiri oleh sekurang-kurangnya ¾ (tiga per empat) dari jumlah anggota; --------------------------------------------------------------------------------------2). keputusan sah apabila disetujui oleh sekurang-kurangnya 2/3 (dua per tiga) dari jumlah anggota yang hadir. -------------------------------------------------------Water and Sanitation Program


b.

(2)

Pembubaran, penggabungan, peleburan dan pemecahan koperasi dengan ketentuan; ----------------------------------------------------------------------------------------1). harus dihadiri oleh sekurang-kurangnya ¾ (tiga per empat) dari jumlah anggota. --------------------------------------------------------------------------------------2). keputusan harus disetujui oleh ¾ (tiga per empat) dari jumlah anggota yang hadir. dihadiri oleh sekurang-kurangnya ¾ (tiga per empat) dari jumlah anggota. ---------------------------------------------------------------------------------------c. Pemberhentian, pemilihan dan pengangkatan Pengurus dan Pengawas dengan ketentuan : -----------------------------------------------------------------------------1) harus dihadiri oleh lebih dari ½ (satu per dua) dari jumlah anggota, ----------2) keputusan harus disetujui oleh sekurang-kurangnya 2/3 (dua per tiga) dari jumlah anggota yang hadir.---------------------------------------------------------------Ketentuan dan pengaruan lebih lanjut diatur dalam Anggaran Rumah Tangga dan/atau ketentuan khusus.-------------------------------------------------------------------------

---------------------------------------------------- Pasal 20------------------------------------------------(1)

Rapat Anggota Luar Biasa dapat diselenggarakan apabila dipandang sangat diperlukan adanya keputusan yang kewenangannya ada pada Rapat Anggota dan tidak dapat menunggu dilaksanakannya Rapat Anggota dan tidak dapat menunggu dilaksanakannya Rapat Anggota bisas seperti diatur dalam pasal 18 diatas; ---------

(2)

Rapat Anggota Luar Biasa sebagaimana dimaksud pada ayat apabila:---------------------------------------------------------------------------------------------------

(1)

diatas

diadakan

a.

(3)

ada permintaan paling sedikit lebih dari 30 % (tiga puluh persen) dari jumlah anggota; dan/atau; -----------------------------------------------------------------------------b. atas keputusan rapat Pengurus atau keputusan rapat Pengurus dan Pengawas; dan/atau; --------------------------------------------------------------------------c. dalam hal keadaan yang sangat mendesak untuk segera memperoleh keputusan Rapat Anggota; -------------------------------------------------------------------d. Negara dalam keadaan bahaya atau perang, tidak memungkinkan diadakan Rapat Anggota biasa dan Rapat Anggota Khusus seperti tersebut pada Pasal 19 diatas; ------------------------------------------------------------------------------------------Rapat Anggota Luar Biasa sah dan keputusannya mengikat seluruh anggota, apabila:---------------------------------------------------------------------------------------------------a.

(4)

dihadiri oleh sekurang-kurangnya ½ (satu per dua) dari jumlah anggota dan keputusannya disetujui oleh 2/3 (dua per tiga) dari jumlah anggota yang hadir;b. untuk maksud pada ayat (2) butir d di atas, harus dihadiri oleh sekurang-kurangnya 1/5 (satu per lima) dari jumlah anggota dan keputusannya disetujui oleh 2/3 (dua per tiga) dari jumlah anggota yang hadir. -------------------------------Ketentuan dan pengaturan selanjutnya diatur didalam Anggaran Rumah Tangga.--

-------------------------------------------------------- BAB VI ---------------------------------------------------------------------------------------------------- PENGURUS -------------------------------------------------------------------------------------------------- Pasal 21 --------------------------------------------------(1)

Pengurus Koperasi dipilih dari dan oleh Anggota dalam Rapat Anggota. --------------

(2)

Persyaratan untuk dapat dipilih menjadi Pengurus sebagai berikut: --------------------a.

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mempunyai kemampuan pengetahuan tentang perkoperasian, kejujuran, loyal dan berdedikasi terhadap Koperasi; --------------------------------------------------------

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b.

(3)

mempunyai keterampilan kerja dan wawasan serta usaha serta semangat kewirausahaan; ---------------------------------------------------------------------------------c. sudah menjadi anggota Koperasi sekurang-kurangnya 2 (dua) tahun; ------------d. antara Pengurus tidak mempunyai hubungan keluarga sedarah dan semenda sampai derajat ke tiga; ------------------------------------------------------------------------Pengurus dipilih untuk masa jabatan 3 (tiga) tahun; -----------------------------------------

(4)

Anggota Pengurus yang telah diangkat dicatat dalam Buku Daftar Pengurus; --------

(5)

Anggota Pengurus yang masa jabatannya telah berakhir dapat dipilih kembali untuk masa jabatan berikutnya, apabila yang bersangkutan berprestasi bagus dalam mengelola Koperasi. -------------------------------------------------------------------------

(6)

Sebelum, melaksanakan tugas dan kewajibannya sebagai pengurus harus terlebih dahulu mengucapkan sumpah atau janji di depan Rapat Anggota; ----------------------

(7)

Tata cara pemilihan pengangkatan, pemberhentian dan sumpah Pengurus diatur dan ditetapkan dalam Anggaran Rumah Tangga. --------------------------------------------

---------------------------------------------------- Pasal 22 -------------------------------------------------(1) (2)

(3) (4) (5) (6)

Jumlah Pengurus sekurang-kurangnya...................................................................... Pengurus terdiri dari sekurang-kurangnya: ----------------------------------------------------a. seorang ketua; -----------------------------------------------------------------------------------b. seorang sekretaris; ------------------------------------------------------------------------------c. seorang bendahara. ----------------------------------------------------------------------------Susunan pengurus Koperasi diatur lebih lanjut dalam Anggaran Rumah Tangga sesuai dengan kebutuhan organisasi dan kegiatan usaha Koperasi; -------------------Pengurus dapat mengangkat Manajer yang diberi wewenang dan kuasa untuk mengelola usaha Koperasi; -----------------------------------------------------------------------Apabila Koperasi belum mampu mengangkat Manajer, maka salah satu dari Pengurus dapat bertindak sebagai pengelola dan Pengurus yang bersangkutan tidak harus melepaskan sementara jabatanya sebagai pengurus; ----------------------Pengaturan lebih lanjut tentang susunan, tugas pokok, wewenang dan tanggung jawab serta tata cara pengangkatan Pengurus dan Pengawas diatur lebih lanjut dalam Anggaran Rumah Tangga; -----------------------------------------------------------------

---------------------------------------------------- Pasal 23 -------------------------------------------------Tugas dan kewajiban Pengurus adalah : ---------------------------------------------------------------

a. b. c. d. e. f. g. h. i.

102

menyelenggarakan dan mengendalikan usaha Koperasi; ---------------------------------melakukan seluruh perbuatan hukum atas nama Koperasi; ------------------------------mewakili Koperasi dalam dan diluar pengadilan; ---------------------------------------------mengajukan rencana kerja, anggaran pendapatan dan belanja Koperasi; ------------menyelenggarakan rapat anggota serta mempertanggungjawabkan pelaksanaan tugas kepengurusannya; --------------------------------------------------------------------------memutuskan penerimaan anggota baru, penolakan anggota baru serta pemberhentian anggota; --------------------------------------------------------------------------membantu pelaksanaan tugas pengawasan dengan memberikan keterangan dan memperlihatkan bukti-bukti yang diperlukan; ------------------------------------------------memberikan keterangan dan penjelasan kepada anggota mengenai jalannya organisasi dan usaha Koperasi; -----------------------------------------------------------------memelihara kerukunan diantara anggota dan mencegah segala hal yang menyebabkan perselisihan; -----------------------------------------------------------------------Water and Sanitation Program


j.

k. l. m.

menanggung kerugian sebagai akibat karena kelalaiannya, dengan ketentuan ; ---1). jika kerugian yang timbul sebagai akibat kelalaian seorang atau beberapa anggota Pengurus maka kerugian ditanggung oleh anggota Pengurus yang bersangkutan; ------------------------------------------------------------------------------------2). Jika kerugian yang timbul sebagai kebijaksanaan yang telah diputuskan dalam Rapat Pengurus maka anggota Pengurus tanpa kecuali menanggung kerugian yang diderita koperasi; ---------------------------------------- --------------------------------menyusun ketentuan mengenai tugas, wewenang dan tanggung jawab anggota Pengurus, serta ketentuan mengenai pelayanan terhadap anggota; -------------------meminta audit kepada koperasi jasa audit dan/atau Akuntan Publik yang biayanya ditanggung oleh koperasi dan biaya audit tersebut dimasukan dalam anggaran biaya koperasi;-----------------------------------------------------------------------------------------Pengurus dan salah seorang yang ditunjuknya berdasarkan ketentuan yang berlaku dapat melakukan tindakan hukum yang bersifat pengurusan dan pemilikan dalam batas-batas tertentu berdasarkan persetujuan tertulis dari Keputusan Rapat Pengurus dan Pengawas Koperasi dalam hal-hal sebagai berikut :---------------------1) meminjam atau meminjamkan uang atas nama Koperasi dengan jumlah tertentu yang ditetapkan dalam Anggaran Rumah Tangga dan peraturan khusus Koperasi.---------------- ----------------------------------------------------------------2) membeli, menjual atau dengan cara lain memperoleh atau melepaskan hak atas barang bergerak milik Koperasi dengan jumlah tertentu,yang ditetapkan dalam Anggaran Rumah Tangga dan peraturan khusus Koperasi.------------------

---------------------------------------------------- Pasal 24 --------------------------------------------------Pengurus mempunyai hak ; -------------------------------------------------------------------------------

a. b. c. d. e.

menerima imbalan balas jasa sesuai keputusan Rapat Anggota; -----------------------mengangkat dan memberhentikan Manajer dan karyawan Koperasi; ------------------membuka cabang/perwakilan usaha baik di dalam maupun di luar Wilayah Republik Indonesia sesuai keputusan Rapat Anggota; -------------------------------------melakukan upaya-upaya dalam rangka mengembangkan usaha Koperasi; ----------meminta laporan dari Manajer secara berkala dan sewaktu-waktu bila diperlukan.--

--------------------------------------------------- Pasal 25 --------------------------------------------------(1)

(2)

(3)

Pengurus dapat diberhentikan oleh Rapat Anggota sebelum masa jabatannya berakhir apabila terbukti; --------------------------------------------------------------------------a. melakukan kecurangan atau penyelewengan yang merugikan usaha dan keuangan dan nama baik Koperasi; -------------------------------------------------------b. tidak mentaati ketentuan undang-undang perkoperasian beserta peraturan dan ketentuan pelaksanaannya, Anggaran Dasar, Anggaran Rumah Tangga dan keputusan Rapat Anggota;---------------------------------------------------------------------c. sikap maupun tindakannya menimbulkan akibat yang merugikan bagi Koperasi khususnya dan gerakan koperasi pada umumnya;--------------------------------------d. melakukan dan terlibat dalam tindak pidana terutama di bidang ekonomi dan keuangan dan tindak pidana lain yang telah diputus oleh pengadilan.-------------Dalam hal salah seorang anggota Pengurus berhenti sebelum masa jabatan berakhir, Rapat Pengurus dengan dihadiri wakil Pengawas dapat mengangkat penggantinya dengan cara : -----------------------------------------------------------------------a. menunjuk salah seorang Pengurus untuk merangkap jabatan tersebut; ----------b. mengangkat dari kalangan anggota untuk menduduki jabatan Pengurus tersebut. -------------------------------------------------------------------------------------------Pengangkatan pengganti Pengurus yang berhenti sebagaimana diatur dalam ayat (2) harus dipertanggungjawabkan oleh Pengurus dan disahkan dalam Rapat Anggota berikutnya. -----------------------------------------------------------------------------------

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------------------------------------------------------- BAB VII --------------------------------------------------------------------------------------------------- PENGAWAS -------------------------------------------------------------------------------------------------- Pasal 26 --------------------------------------------------(1) (2)

(3) (4) (5) (6)

Pengawas dipilih dari dan oleh anggota dalam Rapat Anggota..-------------------------Yang dapat dipilih menjadi Pengawas adalah anggota yang memenuhi syarat sebagai berikut: --------------------------------------------------------------------------------------a. mempunyai pengetahuan tentang perkoperasian, pengawasan dan akuntansi, jujur, dan berdedikasi terhadap Koperasi; ------------------------------------------------b. memiliki kemampuan keterampilan kerja dan wawasan di bidang pengawasan; c. sudah menjadi anggota sekurang-kurangnya 2 (dua) tahun. ------------------------Pengawas dipilih untuk masa jabatan 3 (tiga) tahun. ---------------------------------------Pengawas terdiri dari sekurang-kurangnya 3 (tiga) orang ---------------------------------Sebelum melaksanakan tugas dan kewajiban sebagai Pengawas, harus terlebih dahulu mengucap sumpah atau janji di depan Rapat Anggota. --------------------------Tata cara pemilihan, pengangkatan dan pemberhentian Pengawas diatur dan sumpah Pengawas ditetapkan dalam Anggaran Rumah Tangga. ------------------------

---------------------------------------------------- Pasal 27 --------------------------------------------------(1) (2)

(3) (4)

Dalam hal Koperasi telah mampu mengangkat Manajer yang profesional, maka pengawasan dapat diadakan secara tetap atau diadakan sewaktu-waktu sesuai dengan kebutuhan dan ditentukan dengan keputusan Rapat Anggota. ----------------Dalam hal Koperasi tidak mengangkat Pengawas, maka : --------------------------------a. pengangkatan Manajer tersebut harus langsung ditetapkan oleh Rapat Anggota; ------------------------------------------------------------------------------------------b. fungsi dan tugas Pengawas menjadi tugas dan tanggung jawab Pengurus dan Pengurus tidak turut campur tangan dalam pengelolan kegiatan usaha, keuangan yang dijalankan oleh Koperasi. ------------------------------------------------Audit keuangan harus dilakukan oleh Akuntan Publik dan audit non keuangan oleh tenaga ahli di bidangnya atas permintaan Pengurus. ---------------------------------------Pengaturan selanjutnya diatur di dalam Anggaran Rumah Tangga. ---------------------

---------------------------------------------------- Pasal 28 --------------------------------------------------Hak dan kewajiban Pengawas adalah : ----------------------------------------------------------------a. b. c. d. e. f.

melakukan pengawasan terhadap pelaksanaan kebijaksanaan dan pengelolaan Koperasi;------------------------------------------------------------------------------------------------meneliti catatan dan pembukuan yang ada pada Koperasi; -------------------------------mendapatkan segala keterangan yang diperlukan; ------------------------------------------memberikan koreksi, saran, teguran dan peringatan kepada Pengurus; --------------merahasiakan hasil pengawasannya terhadap pihak ketiga; -----------------------------membuat laporan tertulis tentang hasil pelaksanaan tugas pengawasan kepada Rapat Anggota. ---------------------------------------------------------------------------------------

---------------------------------------------------- Pasal 29 --------------------------------------------------Pengawas berhak menerima imbalan jasa sesuai keputusan Rapat Anggota. ---------------

104



---------------------------------------------------- Pasal 30 -------------------------------------------------(1)

(2)

(3)

Pengawas dapat diberhentikan oleh Rapat Anggota sebelum masa jabatan berakhir apabila terbukti : --------------------------------------------------------------------------a. melakukan tindakan, perbuatan yang merugikan keuangan dan nama baik Koperasi; ------------------------------------------------------------------------------------------b. tidak mentaati ketentuan undang-undang perkoperasian beserta pengaturan, ketentuan pelaksanaannya, Anggaran Dasar, Anggaran Rumah Tangga dengan keputusan Rapat Anggota. ---------------------------------------------------------Dalam hal salah seorang anggota Pengawas berhenti sebelum masa jabatan berakhir, rapat Pengawas dengan dihadiri oleh Wakil Pengurus dapat mengangkat pengganti dengan cara : ----------------------------------------------------------------------------a. jabatan dan tugas tersebut dirangkap oleh anggota Pengawas yang lain; -------b. mengangkat dari kalangan anggota untuk menduduki jabatan Pengawas tersebut. -------------------------------------------------------------------------------------------Pengangkatan pengganti sebagaimana tersebut dalam ayat (2) di atas, dilaporkan oleh Pengawas kepada Rapat Anggota yang terdekat setelah penggantian yang bersangkutan untuk diminta pengesahan atau memilih mengangkat Pengawas yang lain. -----------------------------------------------------------------------------------------------

----------------------------------------------------- BAB VIII --------------------------------------------------------------------------------------- PENGELOLAAN USAHA ---------------------------------------------------------------------------------------------- Pasal 31 --------------------------------------------------(1) (2) (3) (4)

(5) (6)

Pengelolaan usaha Koperasi dapat dilakukan oleh Manajer dengan dibantu beberapa orang karyawan yang diangkat oleh Pengurus melalui perjanjian atau kontrak kerja yang dibuat secara tertulis. ------------------------------------------------------Pengurus dapat secara langsung melakukan pengelolaan kegiatan usaha koperasi atau ...................................................................... ...................................................... Pengangkatan seperti tersebut dalam ayat (1) harus mendapat persetujuan Rapat Anggota. -----------------------------------------------------------------------------------------------Persyaratan untuk diangkat jadi Manajer adalah : -------------------------------------------a. mempunyai keahlian di bidang usaha atau pernah mengikuti pelatihan di bidang usaha koperasi atau magang dalam usaha koperasi; ------------------------b. mempunyai pengetahuan dan wawasan di bidang usaha; ---------------------------c. tidak pernah melakukan tindakan tercela di bidang keuangan dan atau dihukum karena terbukti melakukan tindak pidana di bidang keuangan; ---------d. memiliki akhlak dan moral yang baik; ------------------------------------------------------e. tidak mempunyai hubungan keluarga sedarah dan semenda sampai derajat ketiga dengan Pengurus; ---------------------------------------------------------------------f. belum pernah terbukti melakukan tindak pidana apapun. -----------------------------Dalam melaksanakan tugasnya Manajer bertanggungjawab kepada Pengurus. ----Dalam hal Pengurus menjadi pengelola, maka disamping harus memenuhi persyaratan Pasal 23 juga harus memenuhi ketentuan ayat (4) Pasal 31 ini.

---------------------------------------------------- Pasal 32 --------------------------------------------------Tugas dan kewajiban Manajer adalah : ---------------------------------------------------------------a. b. c.

melaksanakan kebijakan Pengurus dalam mengelola usaha Koperasi; ---------------mengendalikan dan mengkoordinir semua kegiatan usaha yang dilaksanakan oleh para karyawan; ---------------------------------------------------------------------------------------melakukan pembagian tugas secara jelas dan tegas mengenai bidang dan pelaksanaannya; --------------------------------------------------------------------------------------

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d. e.

mentaati segala ketentuan yang telah diatur dalam Anggaran Dasar, Anggaran Rumah Tangga, keputusan Rapat Anggota, kontrak kerja dan ketentuan lainnya yang berlaku pada Koperasi yang berkaitan dengan pekerjaannya; --------------------menanggung kerugian usaha Kopersi sebagai akibat dari kelalaian dan/atau tindakan yang disengaja atas pelaksanaan tugas yang dilimpahkan. -------------------

---------------------------------------------------- Pasal 33 --------------------------------------------------(1)

(2)

Hak dan wewenang Manajer adalah : -----------------------------------------------------------a. menerima penghasilan sesuai perjanjian kerja yang telah disepakati dan ditandatangani bersama oleh Pengurus dan Manajer. --------------------------------b. mengembangkan usaha dan kemampuan diri untuk melaksanakan tugas yang dibebankan; -------------------------------------------------------------------------------------c. membela diri atas segala tuntutan yang ditujukan kepada dirinya; -----------------d. bertindak untuk dan atas nama Pengurus dalam rangka menjalankan usaha; --e. menetapkan pedoman pelaksanaan, pengelolaan usaha atau standar operasi prosedur yang disahkan oleh Rapat Anggota. ------------------------------------------Ketentuan lebih lanjut mengenai susunan tugas, kewajiban, hak dan wewenang Manajer dan karyawan diatur lebih lanjut dalam Anggaran Rumah Tangga, ketentuan khusus dan kontrak kerja. -------------------------------------------------------------

------------------------------------------------------ BAB IX ---------------------------------------------------------------------------------------------------- PENASEHAT -------------------------------------------------------------------------------------------------- Pasal 34 --------------------------------------------------(1) (2) (3)

Apabila diperlukan Pengurus dapat mengangkat Penasehat atas persetujuan Rapat Anggota. --------------------------------------------------------------------------------------Penasehat memberi saran/anjuran kepada Pengurus untuk kemajuan organisasi, usaha Koperasi baik diminta atau tidak diminta. ---------------------------------------------Penasehat berhak menerima penghasilan/imbalan jasa sesuai dengan keputusan Rapat Anggota. ---------------------------------------------------------------------------------------

------------------------------------------------------ BAB X ----------------------------------------------------------------------------------------- PEMBUKUAN KOPERASI ------------------------------------------------------------------------------------------- Pasal 35 --------------------------------------------------(1) (2) (3)

(4)

106

Tahun Buku Koperasi adalah tanggal 1 Januari sampai dengan tanggal 31 (tiga puluh satu) Desember, dan pada akhir bulan Desember tiap-tiap akhir tahun pembukuan Koperasi ditutup. ---------------------------------------------------------------------Koperasi wajib menyelenggarakan pencatatan dan pembukuan sesuai dengan prinsip-prinsip akuntansi yang berlaku di Indonesia dan standar akuntansi koperasi pada khususnya serta standar akuntansi Indonesia pada umumnya. ------------------Dalam waktu paling lambat 3 (tiga) bulan setelah pembukuan Koperasi ditutup, maka Pengurus wajib menyusun dan menyampaikan Laporan Tahunan yang telah diaudit oleh Pengawas sesuai ketentuan peraturan perundang-undangan yang berlaku, dan ditandatangani oleh semua anggota Pengurus untuk disampaikan kepada Rapat Anggota yang disertai hasil audit Pengawas. -----------------------------Apabila diperlukan, laporan tahunan Pengawas dapt diaudit oleh akuntan publik atas permintaah Rapat Anggota, atau Koperasi tidak mengangkat Pengawas tetap, maka laporan tahunan Pengurus harus diaudit oleh akuntan publik sebelum diajukan ke Rapat Anggota dan hasil audit tersebut menjadi perbandingan laporan pertanggungjawaban Pengurus. ----------------------------------------------------------------



(5)

Ketentuan pengaturan lebih lanjut mengenai isi, bentuk, susunan laporan pertanggungjawaban Pengurus dan pelaksanaan audit diatur dalam Anggaran Rumah Tanggga dan peraturan tertulis .

------------------------------------------------------ BAB XI ------------------------------------------------------------------------------------------------ MODAL KOPERASI -------------------------------------------------------------------------------------------- Pasal 36 --------------------------------------------------(1) (2) (3) (4)

Koperasi mempunyai modal yang diperoleh dari uang simpanan pokok, simpanan wajib, simpanan sukarela, uang pinjaman dan penerimaan lain yang sah. -----------Modal dasar yang disetor pada saat Pendirian Koperasi ditetapkan sebesar Rp...........(.......) yang berasal dari Simpanan Pokok, Simpanan Wajib, dan .......... dari para pendiri. --------------------------------------------------------------------------------------Rapat Anggota menetapkan jumlah setinggi-tingginya yang dapat disediakan sebagai uang kas, dan kelebihannya dengan segera harus disimpan atas nama Koperasi pada Koperasi…………………………………………………………………… Uang kelebihan yang disimpan itu hanya dapat diminta kembali dengan kwitansi yang ditandatangani oleh sekurang-kurangnya 2 (dua) orang anggota Pengurus atau lebih seorang pegawai yang ditunjuk oleh Pengurus. ---------------------------------

---------------------------------------------------- BAB XII ----------------------------------------------------------------------------------------------- SIMPANAN ANGGOTA ------------------------------------------------------------------------------------------ Pasal 37 --------------------------------------------------(1)

(2) (3) (4) (5) (6)

Setiap anggota harus menyimpan atas namanya pada Koperasi, simpanan pokok dan simpanan wajib sejumlah Rp………(…………) yang pada waktu keanggotaan diakhiri, merupakan suatu tagihan atas Koperasi sebesar tadi, jika perlu dikurangi dengan bagian tanggungan kerugian . ----------------------------------------------------------Uang simpanan pokok pada prinsipnya harus dibayar sekaligus, akan tetapi Pengurus dengan pertimbangan tertentu dapat mengijinkan anggota untuk membayarnya dengan angsuran perbulan, maksimal ……………kali anggsuran. --Tiap anggota yang akan mengangsur simpanan pokok harus menyatakan kesanggupan itu secara tertulis. -----------------------------------------------------------------Tiap anggota diwajibkan untuk membayar simpanan wajib atas namanya pada Koperasi sebagaimana ditetapkan dalam Anggaran Rumah Tangga/peraturan khusus. --------------------------------------------------------------------------------------------------Setiap anggota digiatkan untuk mengadakan simpanan sukarela atas namanya pada Koperasi menurut kehendaknya sendiri, baik tabungan atau simpanan berjangka. ----------------------------------------------------------------------------------------------Anggota diperbolehkan meminjam uang setelah menjadi anggota selama 3 (tiga) bulan. ----------------------------------------------------------------------------------------------------

---------------------------------------------------- Pasal 38 --------------------------------------------------Apabila keanggotaan berakhir menurut Pasal 12: --------------------------------------------------a. b. c.

Butir a dan b maka uang simpanan pokok dan uang simpanan wajib setelah dipotong dengan bagian tanggungan yang ditetapkan, dikembalikan kepada yang berhak dengan segera selambat-lambatnya 1 (satu) bulan kemudian. ----------------Butir c maka uang simpanan pokok dan uang simpanan wajib setelah dipotong dengan bagian tanggungan yang ditetapkan, dikembalikan kepada bekas anggota dalam waktu 1 (satu) bulan sesudah Rapat Anggota Tahunan yang akan datang. -Butir d maka uang simpanan pokok menjadi kekayaan koperasi dan pengembalian simpanan wajib diserahkan kepada Rapat Anggota dengan mempertimbangkan kesalahan anggota yang mengakibatkan pemecatan. ---------------------------------------

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--------------------------------------------------- BAB XIII ------------------------------------------------------------------------------------------------- SISA HASIL USAHA -------------------------------------------------------------------------------------------- Pasal 40 --------------------------------------------------(1)

(2)

(3)

(4)

Sisa Hasil Usaha yaitu pendapatan Koperasi yang diperoleh dalam 1 (satu) tahun buku dipotong dengan penyusutan nilai barang dan segala biaya yang dikeluarkan dalam tahun buku termasuk pajak, terdiri atas 2 bagian: ----------------------------------a. yang diperoleh dari usaha yang diselenggarakan untuk Anggota Koperasi; --b. yang diperoleh dari usaha yang diselenggarakan untuk bukan Anggota Koperasi; serta --------------------------------------------------------------------------------c. pendapatan lain dari non operasional. ---------------------------------------------------Sisa Hasil Usaha yang diperoleh dari usaha yang diselenggarakan untuk anggota dibagi sebagai berikut: -----------------------------------------------------------------------------a. ………...% untuk cadangan. ------------------------------------------------------------------b. …………% untuk anggota menurut perbandingan jasanya dalam usaha Koperasi untuk memperoleh sisa pendapatan usaha. ---------------------------------c. …………% untuk anggota menurut perbandingan simpanannya dengan ketentuan tidak melebihi suku bunga yang berlaku pada bank-bank pemerintah. ---------------------------------------------------------------------------------------d. ………….% untuk dana Pengurus dan Pengawas; -------------------------------------e. ................% untuk dana kesejahteraan pegawai; ---------------------------------------f. ................% untuk dana kesejahteraan Koperasi; --------------------------------------g. ................% untuk dana pembangunan daerah kerja; ---------------------------------h. ................% untuk dana sosial; --------------------------------------------------------------i. ................% untuk dana insentif Manager; ------------------------------------------------j. .............................................................................................................................. Sisa Hasil Usaha yang diperoleh dari usaha yang diselenggarakan untuk pihak bukan anggota, dibagi sebagai berikut: -------------------------------------------------------a. ................% untuk cadangan; ----------------------------------------------------------------b. ………….% untuk dana Pengurus dan Pengawas; -------------------------------------c. ………….% untuk dana kesejahteraan pegawai/karyawan; --------------------------d. ………….% untuk dana pendidikan Koperasi; -------------------------------------------e. ………….% untuk dana sosial; ---------------------------------------------------------------f. ………….% untuk dana pembangunan daerah kerja; ----------------------------------g. ………….% untuk dana insentif Manager; ------------------------------------------------h. …………………………………………………………………………………………… Penggunaan dana-dana pendidikan koperasi dan pembangunan daerah kerja diatur dalam Anggaran Rumah Tangga atau diputuskan dalam Rapat Anggota Tahunan. ------------------------------------------------------------------------------------------------

---------------------------------------------------- Pasal 41 --------------------------------------------------(1) (2) (3)

108

Uang cadangan adalah kekayaan Koperasi yang disediakan untuk kerugian sehingga tidak boleh dibagikan kepada anggota. -------------------------------------------Rapat Anggota dapat memutuskan untuk mempergunakan paling tinggi 75% dari seluruh jumlah cadangan untuk perluasan usaha Koperasi. ------------------------------Sekurang-kurangnya 25% dari uang cadangan harus disimpan dengan bersifat giro pada Bank yang ditunjuk oleh Pejabat. ---------------------------------------------------



--------------------------------------------------- BAB XIV ----------------------------------------------------------------------------------------- TANGGUNGAN ANGGOTA ----------------------------------------------------------------------------------------- Pasal 42 --------------------------------------------------(1)

(2)

(3) (4)

Bilamana Koperasi dibubarkan dan pada saat penyelesaian pembubaran ternyata bahwa kekayaan Koperasi tidak mencukupi untuk melunasi segala perjanjian dan kewajiban, maka anggota dan mereka yang telah berhenti sebagai anggota dalam waktu satu tahun sebelum pembubaran koperasi diwajibkan menanggung kerugian itu masing-masing sebatas sebanyak simpanan pokok dan simpanan wajib. --------Bila menurut kenyataan ada anggota dan mereka yang berhenti sebagai anggota dalam waktu 1 (satu) tahun yang sebelum pembubaran koperasi, tidak mampu memenuhi kewajibannya sebagaimana ditentukan dalam pasal ini, maka kekurangan itu dibebankan kepada anggota lain, sehingga jumlah kerugian yang menutut perhitungan harus dibayar oleh para anggota dan mereka yang berhenti sebagai anggota dapat dipenuhi. -----------------------------------------------------------------Segala persoalan mengenai penentuan tindakan atau kejadian yang menyebabkan timbulnya kerugian diselesaikan menurut ketentuan yang berlaku. ---------------------Segala persoalan mengenai penentuan tindakan atau kejadian yang menyebabkan kerugian, diselesaikan menurut hukum yang berlaku. ---------------------------------------

---------------------------------------------------- Pasal 43 --------------------------------------------------(1) (2)

Kerugian yang diderita oleh Koperasi pada akhir tahun buku, ditutup dengan uang cadangan. ---------------------------------------------------------------------------------------------Jika kerugian yang diderita oleh Koperasi pada akhir suatu tahun buku tidak dapat ditutup dengan uang cadangan sebagaimana dimaksud ayat 1, maka Rapat Anggota dapat memutuskan untuk membebankan bagian kerugian tersebut (jumlah kerugian dikurangi dengan uang cadangan yang tersedia) kepada anggota dan kepada mereka yang telah berhenti sebagai anggota dalam tahun buku yang bersangkutan, masing-masing terbatas simpanan Pokok. ---------------------------------

---------------------------------------------------- Pasal 44 --------------------------------------------------Anggota–anggota yang telah berhenti dari Koperasi tidak menanggung kerugian dari usaha yang tidak turut diputuskan oleh mereka sesudah keluar dari Koperasi. ----------------------------------------------------------------- BAB XV -------------------------------------------------------------------------------------------------- PEMBUBARAN ------------------------------------------------------------------------------------------------ Pasal 45 --------------------------------------------------(1)

(2)

Pembubaran Koperasi dapat dilaksanakan berdasarkan : --------------------------------a. keputusan Rapat Anggotan; ------------------------------------------------------------------b. keputusan Pemerintah, apabila : ------------------------------------------------------------- terdapat bukti bahwa koperasi yang bersangkutan tidak memenuhi ketentuan undang-undang perkoperasian; ------------------------------------------- kegiatannya bertentangan dengan ketertiban umum dan/atau kesusilaan; – - kelangsungan hidupnya tidak dapat lagi diharapkan. -----------------------------Pembubaran oleh Rapat Anggota didasarkan pada : ---------------------------------------a. jangka waktu berdirinya Koperasi telah berakhir; ---------------------------------------b. atas permintaan sekurang-kurangnya ¾ (tiga per empat) dari jumlah anggota.c. Koperasi tidak lagi melakukan kegiatan usaha. ------------------------------------------

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---------------------------------------------------- Pasal 46 --------------------------------------------------(1) (2)

(3) (4)

Dalam hal Koperasi hendak dibubarkan maka Rapat Anggota membentuk Tim Penyelesai yang terdiri dari unsur anggota, Pengurus dan pihak lain yang dianggap perlu dan diberi kuasa untuk menyelesaikan pembubaran Koperasi. -----Tim Penyelesai mempunyai hak dan kewajiban : --------------------------------------------a. melakukan perbuatan hukum untuk dan atas nama Koperasi dalam penyelesaian; ------------------------------------------------------------------------------------b. mengumpulkan keterangan yang diperlukan. --------------------------------------------c. memanggil Pengurus, angota dan bekas anggota tertentu yang diperlukan baik sendiri-sendiri maupun bersama-sama; --------------------------------------------------d. memperoleh, menggunakan dan memeriksa segala catatan dan arsip koperasi; e. menggunakan sisa kekayaan Koperasi untuk menyelesaikan kewajiban Koperasi baik kepada anggota maupun kepada pihak ketiga; -----------------------f. membuat berita acara penyelesaian yang ditandatangani oleh Notaris dan menyampaikan kepada Pemerintah. ------------------------------------------------------Pengurus Koperasi menyampaikan keputusan pembubaran Koperasi oleh Rapat Anggota tersebut kepada Pejabat koperasi sesuai dengan ketentuan yang berlaku. Pembayaran biaya penyelesaian didahulukan dari pada pembayaranan kewajiban lainnya. --------------------------------------------------------------------------------------------------

---------------------------------------------------- Pasal 47 --------------------------------------------------(1) (2) (3)

Seluruh anggota wajib menanggung kerugian yang timbul pada saat pembubaran Koperasi; -----------------------------------------------------------------------------------------------Tanggungan anggota terbatas pada simpanan pokok, simpanan wajib yang sudah dibayarkan. --------------------------------------------------------------------------------------------Anggota yang telah keluar sebelum Koperasi dibubarkan wajib menanggung kerugian, apabila kerugian tersebut terjadi selama anggota yang bersangkutan masih menjadi anggota Koperasi dan apabila keluarnya sebagai anggota Koperasi belum melewati jangka waktu 6 (enam) bulan. ------------------------------------------------

---------------------------------------------------- BAB XVI ------------------------------------------------------------------------------------------------------- SANKSI ------------------------------------------------------------------------------------------------------- Pasal 48 --------------------------------------------------(1)

(2)

Apabila anggota Pengurus melanggar ketentuan Anggaran Dasar/Anggaran Rumah Tangga dan peraturan lainnya yang berlaku di Koperasi, dikenakan sanksi oleh Rapat Anggota berupa : ----------------------------------------------------------------------a. peringatan lisan; ---------------------------------------------------------------------------------b. peringatan tertulis; -------------------------------------------------------------------------------c. dipecat dari keanggotaan atau jabatannya; -----------------------------------------------d. diberhentikan bukan atas permintaan sendiri; -------------------------------------------e. diajukan ke Pengadilan. -----------------------------------------------------------------------Ketentuan mengenai sanksi diatur lebih lanjut dalam Anggaran Rumah Tangga.----

----------------------------------------------------- BAB XVII ------------------------------------------------------------------------ JANGKA WAKTU BERDIRINYA KOPERASI ------------------------------------------------------------------------------- Pasal 49 --------------------------------------------------Koperasi didirikan dalam jangka waktu yang tidak terbatas. --------------------------------------

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---------------------------------------------------- BAB XVIII ---------------------------------------------------------------- ANGGARAN RUMAH TANGGA DAN PERATURAN KHUSUS ------------------------------------------------------------------- Pasal 50 --------------------------------------------------Rapat Anggota menetapkan Anggaran Rumah Tangga dan peraturan khusus, yang memuat peraturan pelaksanaan berdasarkan ketentuan Anggaran Dasar Koperasi dan tidak bertentangan dengan Anggaran Dasar ini. -----------------------------------------------------

---------------------------------------------------- Pasal 51 --------------------------------------------------Anggaran Dasar ini disahkan oleh Rapat Anggota Pembentukan Koperasi yang dilaksankan pada hari.............tanggal .........................di .. .................................................

----------------------------------------------------- BAB XXI ----------------------------------------------------------------------------------------------------- PENUTUP ---------------------------------------------------------------------------------------------------- Pasal 52 --------------------------------------------------(1)

Terhitung mulai tanggal .............untuk pertama kalinya diangkat sebagai : -----------Pengurus : ----------------------------------------------------------------------------------------------1.

2.

3.

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Ketua Tuan

:.................................................................................... : ...................................................................................

Lahir

: ...................................................................................

Pada tanggal

: ...................................................................................

Pekerjaan

: ...................................................................................

Pemegang KTP. No.

: ...................................................................................

Sekretaris Tuan

: ................................................................................... : ...................................................................................

Lahir

: ...................................................................................

Pada tanggal

: ...................................................................................

Pekerjaan

: ...................................................................................

Pemegang KTP. No.

: ...................................................................................

Bendahara Tuan

: ................................................................................... : ...................................................................................

Lahir

: ...................................................................................

Pada tanggal

: ...................................................................................

Pekerjaan

: ...................................................................................

111


Pemegang KTP. No.

: ...................................................................................

Pengawas : ---------------------------------------------------------------------------------------------1.

2. (2) (3)

Tuan

: ...................................................................................

Lahir

: ...................................................................................

Pada tanggal

: ...................................................................................

Pekerjaan

: ...................................................................................

Pemegang KTP. No.

: ...................................................................................

dst ----------------------------------------------------------------------------------------------------

Pengangkatan anggota Pengurus tersebut harus disahkan dalam Rapat Anggota. Yang pertama kali diadakan, setelah Akta pendirian ini mendapat pengesahan Menteri. -------------------------------------------------------------------------------------------------

---------------------------------------------------- Pasal 53 --------------------------------------------------Tuan/Nyonya .........................................bertempat tinggal di ............................. dikuasakan untuk mengajukan permohonan pengesahan Akta Pendirian ini, dari kantor yang berwenang dan menandatangani permohonan dan dokumen lainnya yang diperlukan yang berkaitan dengan permohonan pengesahan. -----------------------------------

------------------------------------------ DEMIKIANLAH AKTA INI ---------------------------------------

-

-

Dibuat dan ditandatangnai di ........................., pada hari dan tanggal seperti disebutkan pada bagian awal akta ini dengan dihadiri oleh ......................... keduanya pegawai Kantor Notaris dan bertempat tinggal di ........................... dan di................. sebagai saksisaksi. ----------------------------------------------------------------Akta ini telah dibacakan oleh saya, Notarsi Pembuat Akta Koperasi kepada para penghadap dan saksi-saksi. Maka ditandatangani akta ini oleh para penghadap tersebut, saksi-saksi dan saya, Notaris. --------------------------------------------------------Minuta akta ini ditandatangani secukupnya. ---------------------------------------------------Dikeluarkan sebagai salinan yang sama bunyinya. ------------------------------------------

Notaris Pembuat Akta Koperasi

(...................................................)

112



Appendix 3: Blank Forms


Account Number

Meter Reading Data

Due Data

Customer Name

Customer Address

Consumption

Public Tap

Social

Residential

Meter reading this month

cubic meters

Meter reading last month

cubic meters

Consumption this month

=

Total Amount of Consumption

Amount Due

Commercial

cubic meters Rupiah


Rupiah

Administration Fee

Rupiah

Water bill this month

Rupiah

Unpaid water bill as of last month *

+

Rupiah

Penalty *

+

Rupiah

TOTAL WATER BILL DUE

=

Rupiah

 If the unpaid water bill last month has been settled, the amount due will only be the water bill for this month

.

THIS IS NOT A PROOF OF PAYMENT. Prepared by

Secretary

Meter Reader

Distribution: 1 – Customer; 2 – Treasurer; 3 – Stub File

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113



OFFICIAL RECEIPT Received from

Customer Account No.

Rp

In payment for Water bill Penalty

Water Bill, Curren

Water Bill #

Received by

Others

Date Received

Treasurer 1 - Payor 2 - Bookkeeper 3 - Stub File LEGEND: RA Rekening Air or Water Bill


PAYMENT VOUCHER Paid to

Date

Amount

In payment for Payroll for January 2009 Salaries Less: Collection of loan to employees Net cash payment Accounts Charged

Amount

Salaries Advances to Employees

Total Prepared by:

Approved by:

Treasurer

General Manager

Payment received by:

PV No. 09-01-8

114




SUBSIDIARY LEDGER Account Name: Prepaid Rent Payee: Date

Particulars

Reference

Debit

Credit

Balance

Note: See also Exhibit 12 Adjusments Guide

www.wsp.org

115


116


Ministry of Public Works

National Development Planning Agency

Handbook for Community-Based Water Supply Organizations

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