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Effectiveness of Managing Capital Projects

Assessing Budget Credibility at the Entity Level - National Water Commission

Published on Jun 03, 2026

Completed, Performance Audit Reports

Audit Type
Performance Audit
Scheduled Publication

The National Water Commission (NWC) is mandated to provide potable water and wastewater services to the public. This mandate aligns with Sustainable Development Goal 6 (SDG-6), which promotes universal and equitable access to clean water and sanitation services. According to NWC’s Strategic Plan for FY2020/21 to FY2024/25, approximately 70 per cent of the Commission’s infrastructure is over 40 years old, raising concerns about its ability to consistently deliver reliable services. To fulfil its mandate and address these challenges, NWC deploys significant resources to undertake capital projects aimed at rehabilitating and expanding its potable water and wastewater systems. Between FY2019/20 and FY2023/24, NWC budgeted $44.92 billion in capital expenditure to support the maintenance and improvement of its infrastructure. We conducted an audit to evaluate the efficiency and effectiveness of the NWC’s management of capital projects and to assess alignment with the organisation’s budget and strategic objectives. 

Whereas the Commission developed Water Supply Improvement Plans to inform its Capital Investment Plan for 2015 to 2030, there was inconsistent scoring for the prioritisation of capital projects. NWC was not effective in meeting Key Performance Indicator (KPI) targets for Operational Efficiency and, except for FY2022/23, Revenue Growth over the review period. Further, throughout the review period, it was not evident that NWC measured and reported on KPIs for the percentage of the population with access to potable water and sewerage services, critical indicators for assessing progress towards its stated goals. Subsequently, in November 2025, NWC provided data on these KPIs for FY2024/25.

This report was tabled in Parliament on June 9, 2026.

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