Billed Unmetered Consumption: Free Water 20,000 30,000 Billed Unmetered Consumption: Subsidised 10,000 15,000 Billed Unmetered Consumption: Revenue Water 10,000 15,000 Unbilled Authorised Consumption – Unbilled Metered Consumption 10,000 15,000 Unbilled Authorised Consumption – Unbilled Unmetered Consumption 10,000 15,000 120,000 180,000 Transaction 4: Non-revenue Water (Water Losses) Non-revenue Water (Water Losses) need to be written-off. These transactions are debited against the Water Loss accounts in the Item Segment: Gains and Losses, and credited against the respective Non-revenue Water accounts in the Item Segment: Assets / Current Assets / Inventory / Water / Various Non-revenue Water accounts as illustrated hereunder. Water Losses kl Value Apparent Losses – Unauthorised Consumption 3,750 5,625 Apparent Losses – Customer Inaccuracies 3,750 5,625 Real Losses – Leakage on Transmissions and Distribution Mains 3,750 5,625 Real Losses – Leakage and Overflow at Storage Tanks 3,750 5,625 Real Losses – Leakage on Service Connections up to point of Customer Meter 3,750 5,625 Data Transfer and Management Errors 3,750 5,625 Unavoidable Annual Losses 3,750 5,625 Non-revenue Water 3,750 5,625 30,000 45,000 Transaction 5: Month-end Closure Inventory Water accounts to be closed at the end of the month to Closing Balance. Closing Balance automatically rolled-forward to the opening balance for the next period. Summary of Account Entries Description Ref Amount Description Ref Amount Inventory (Statement of Financial Position) – Bulk Purchases Accounts Payable – Bulk Purchases 1. 200,000 Current Asset: Inventory Water – Closing Balance 5.1 200,000
Current Asset: Inventory Water – Closing Balance 5.14 3,750 Gains and Losses Water: Real Losses – Leakage and Overflow at Storage Tanks 4 3,750 Current Asset: Water Inventory - Real Losses: Leakage and Service Connections up to Point of Customer Meter Current Inventory Water – Closing Balance 5.15 3,750 Gains and Losses Water: Real Losses – Leakage and Service Connections up to Point of Customer Meter 4 3,750 Current Asset: Water Inventory - Data Transfer and Management Errors Current Asset: Inventory Water – Closing Balance 5.16 3,750 Gains and Losses Water: Data Transfer and Management Errors 4 3,750 Current Asset: Water Inventory - Non-revenue Water Current Asset: Inventory Water – Closing Balance 5.17 3,750 Gains and Losses Water: Non-revenue Water 4 3,750 and Losses: Apparent Losses – Unauthorised Consumption Current Assets: Apparent Losses – Unauthorised Consumption 4 3,750 and Losses: Apparent Losses – Customer Meter Inaccuracies Current Assets: Apparent Losses – Customer Meter Inaccuracies 4 3,750 and Losses: Real Losses – Leakage on Transmissions and Distribution Mains Current Assets: Real Losses – Leakage on Transmissions and Distribution Mains 4 3,750 Gains and Losses: Real Losses – Leakage and Overflow at Storage Tanks Current Assets: Real Losses – Leakage and Overflow at Storage Tanks 4 3,750 and Losses: Real Losses – Leakage and Service Connections up to Point of Customer Meter
Current Assets: Real Losses – Leakage and Service Connections up to Point of Customer Meter 4 3,750 and Losses: Data Transfer and Management Errors Current Assets: Data Transfer and Management Errors 4 3,750 Gains and Losses: Non-revenue Water Current Assets: Non-revenue Water 4 3,750 Current Asset: Inventory Water - Closing Balance Inventory (Statement of Financial Position) – Bulk Purchase 5.1 200,000 Current Asset: Billed Metered Consumption: Free Basic Services 5.3 20,000 Water Treatment Works or/and Natural Sources 5.2 25,000 Current Billed Metered Consumption: Free Basic Services 5.4 10,000 Current Asset: Billed Metered Consumption: Revenue Water 5.5 30,000 Current Billed Unmetered Consumption: Free Basic Services 5.6 20,000 Current Asset: Billed Unmetered Consumption: Subsidised Water 5.7 10,000 Current Billed Unmetered Consumption: Revenue Water 5.8 10,000 Current Asset: Water Inventory – Unbilled Authorised Consumption: Unbilled Metered 5.9 10,000
Current Asset: Water Inventory – Unbilled Authorised Consumption: Unbilled Unmetered Consumption 5.10 10,000 Current Asset: Water Inventory – Apparent Losses (Water Inventory): Unauthorised Consumption 5.11 3,750 Current Asset: Water Inventory – Apparent Losses: Customer Meter Inaccuracies 5.12 3,750 Current Water Inventory – Real Losses: leakage on Transmissions and Distribution Mains 5.13 3,750 Current Asset: Water Inventory – Real Losses: Leakage and Overflow at Storage Tank 5.14 3,750 Current Asset: Water Inventory - Real Losses: Leakage and Service Connections up to Point of Customer Meter 5.15 3,750 Current Water Inventory – Data Transfer and Management Errors 5.16 3,750 Current Water Inventory – Non-revenue Water 5.17 3,750 225,000 225,000
Real Losses – Leakage on Transmissions and Distribution Mains 3,750 5,625 Real Losses – Leakage and Overflow at Storage Tanks 3,750 5,625 Real Losses – Leakage on Service Connections up to of Customer Meter 3,750 5,625 Data Transfer and Management Errors 3,750 5,625 Unavoidable Annual Losses 3,750 5,625 Non-revenue Water 3,750 5,625 30,000 45,000 ALTERNATIVE TREATMENT Municipalities raised concerns on skills, capacity and technology constraints in following the DWS Water Balance Reporting Guideline in recording water balance components as suggested in the business position. National Treasury does not encourage municipalities to directly expense bulk purchases that would result in non-compliance to the DWS Water Balance Reporting Guideline. This would not only have non-compliance consequences to not being legislatively compliant, but, would also be non-compliant to the Standard of GRAP 11 Inventory. The account to be used as per mSCOA Item: Expenditure is: MSCOA ACCOUNT GUID DEFINITION Bulk Purchases - Water 9d75b4f7-c576-4ca7-bce2-b51c616184a5 The cost of raw water purchases from the Department of Water Affairs/Water Boards and any other sources.