| Complete annual audit workbook, all worksheets and comments, software version, original and revised files | What was reported, what was assumed, and what changed after submission? |
| QWLA certification, validation report or checklist, supporting calculations, reviewer findings | Who reviewed the audit, what evidence was examined, and what limitations were identified? |
| Audit submission records, EPD correspondence, correction notices, and resubmissions | When was the audit submitted and what issues were raised or corrected? |
| Production, import, and export meter readings; test and calibration reports; correction calculations | How reliable is the supply total, and did measurement corrections change the balance? |
| Wholesale purchase invoices and contracts, including minimum purchases or payments | What volume was purchased, at what cost, and which charges could fall if leakage falls? |
| Customer-meter inventory, test summaries, replacement dates, and replacement program reports | Could better registration explain a consumption or apparent-loss change? |
| Existing aggregate consumption and billing reconciliation reports, period-alignment calculations, and adjustments | Were calendar-year volumes reconciled consistently, and were data errors corrected? |
| Authorized unbilled-use records and calculations for flushing, firefighting, and other approved uses | How was permitted but unbilled consumption estimated? |
| Leak-detection surveys, leak and break logs, repair work orders, dates, and estimated leak volumes | What physical problems were found and repaired, and how long were they active? |
| Tank overflow records, pressure logs or summaries, pressure-zone studies, and operating changes | Is there field evidence for an overflow or pressure explanation? |
| System boundary schematics, mains and connection inventories, service-length calculations | Did the audited system or the inputs to normalized losses and UARL change? |
| Current and earlier water loss control programs, individual goals, progress reports, and schedules | What work was planned, completed, delayed, or evaluated? |
| Water operating budgets, variable-cost calculations, retail rate schedules, capital plans, and project cost estimates | What do the financial indicators include and what alternatives were considered? |
| Relevant board agendas, minutes, staff reports, adopted budgets, project approvals, and financing applications or awards | What decisions were made, who was responsible, and what public follow-up occurred? |