Table of Contents

Acknowledgements
Introduction

• Context and historical perspective
• Is there a right strategy for cost recovery?

Planning for cost recovery

1. Demand-driven approach
2. Costs and cost recovery
3. Willingness to pay
4. Setting an adequate institutional framework
5. Accompanying measures and capacity-building

Cost recovery in practice

1. Setting an appropriate tariff
2. Optimising costs
3. Access to other sources of funding
4. Effective financial management
5. Service efficiency

Annexes

1. Example of tariff calculation for a handpump 52
2. Example of tariff calculation for a piped system with treatment
3. Format of a water service bill
4. Format for budgeting
5. Forms for bookkeeping, financial administration and control and monitoring
6. Example of a behaviour study
7. Bibliography