The Financial Management of Water Service Delivery

Inadequacies and inefficiencies typify the water sector of most developing economies.They tend to manifest in the total absence of water, disrupted services and high levels of non-revenue water statistics. Often, the financial statements portray a lack of operational and maintenance expenditure, whilst infrastructure is often dilapidated for the water provision domain. The purpose of this study is to test the financial management of the water delivery aspect and to identify ways by which the City of Harare could yet still improve on serving its mandate against the prevailing limitation in which government grants are not available.Data was obtained through the qualitative approach in the form of financial records and financial statements whilst questionnaires, interviews, desk-top reviews and observations provided insight into the tariff structure and alternative water sources. The study expected to find need for revisal of the prevailing tariff system for a more equitable one in order to sustain both equity and water conservation whilst prudently saving for future investment.