Khanepani Samiti Dues Recovery and Audit Checklist

Unpaid water bills and untidy records are the two problems that most often weaken a khanepani upabhokta samiti. Both are preventable with a routine that the treasurer and chairperson can follow every month. This checklist gives that routine in plain steps. It describes good record keeping, not legal advice. The exact audit, registration and reporting requirements depend on your constitution (bidhan), your registration and the rules of your local level, so confirm those with your ward or municipality and your auditor.

Part 1: Reduce dues before they build up

Dues are easiest to recover in the first month. By the fourth month the household has often stopped thinking about the bill. Build follow-up into the calendar.

1. Print the dues list on a fixed day. For example, the 5th of every Nepali month, sorted by tole and by months unpaid.
2. Send a first reminder in the first month. A short message by SMS or WhatsApp, or a note delivered with the next bill.
3. Visit households at two months. A committee member or collector talks to the household, because many dues come from a broken meter, a disputed bill or a family member away abroad.
4. Apply the written rule at three months. Whether that is a penalty, a notice or restriction of service must come from your bidhan or a general assembly decision, applied equally to all.
5. Offer a written instalment plan when needed. Record it in the household ledger with dates so it is followed.
6. Review at every meeting. The top defaulters and total outstanding are a standing item on the agenda.

Part 2: Understand why people do not pay

Before assuming refusal, check the cause. Typical reasons include:

• The household never received the bill.
• The meter is faulty and the household disputes the units.
• Water supply is irregular and the household feels the charge is unfair.
• The household paid but the receipt was not recorded.
• The owner is abroad and a tenant has left.

A clean ledger that shows each payment with its receipt number helps resolve the fourth case quickly. Solving the first three may require action from the committee, not only pressure on the household.

Communicate before you enforce

A committee that announces a firm date, explains the reason and offers a place to ask questions usually recovers more than one that sends a harsh notice. Use the monthly bill itself as the message: show the previous dues in a clear box, print the due date and add the office hours and the phone number. Where households keep a mobile phone, a short reminder on SMS or WhatsApp two days before the due date and again one week after is respectful and effective. Record each reminder so the committee can show that every household was treated alike.

Part 3: Keep the receipt trail clean

Part 3: Keep the receipt trail clean

Check	Why it matters
Receipts are numbered in sequence	Gaps raise audit questions
Each receipt shows period, amount and mode	Lets anyone trace it to the ledger
Cancelled receipts are kept with a reason	Shows nothing was removed quietly
Daily collection is handed to the treasurer	Prevents cash staying with the collector
Cash is deposited to the committee bank account regularly	Shows control of money
Bank deposit slips are matched to the cash book	Supports the bank reconciliation

Part 4: Keep the books ready for audit

Whoever audits your accounts will look for the same basic things. Prepare them as you go, not in the last week of the fiscal year, which for Nepal begins in Shrawan.

• A cash book with every income and expense entered by date.
• Vouchers and bills for every expense, with approval.
• Income categories separated: water charges, connection fees, donations, grants and others.
• Expense categories separated: electricity, wages, repair, chemicals, administration and others.
• A bank statement and reconciliation for each account.
• A list of fixed assets such as pumps, tanks, meters and pipes.
• Minutes of meetings that approve the tariff, large expenses and appointments.
• A list of outstanding dues at year-end by household.

Software helps here by producing the cash book, category totals and dues list from the data already entered, so there is nothing to compile again. It does not replace the auditor or the committee's responsibility to explain each figure.

Part 5: Prepare the annual report and AGM

The general assembly should receive clear figures it can understand. A sensible one-page summary shows:

1. Number of households connected, new connections and disconnections during the year.
2. Total billed, total collected and total outstanding.
3. Income and expense by category and the closing balance.
4. Major repairs or investments and their cost.
5. Complaints received and resolved.
6. Proposed tariff or budget changes for the coming year.

Circulate the summary before the meeting, not at the door. Members who see the figures in advance ask better questions and are more willing to accept a tariff change.

Part 6: Protect the data and plan the handover

Back up the household register, ledgers and receipts regularly in more than one place. Give each user a separate login. When office bearers change, hand over not just the keys and cash but also the system access, the latest backup and a short note on how the monthly cycle runs.

How WebsNP can help

The Khanepani Upabhokta Samiti Software keeps dues, receipts, cash book and reports in one place. If your committee also manages other community accounts, see darta chalani software for letters and minutes.

Next step

Print your current dues list today, sorted by months unpaid. If it takes more than an hour, that is the sign to improve the system. Message WebsNP on WhatsApp at +977 9846280400 and we will show you how the dues and audit reports look in a demo.

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