| Element: Organization & strategy |
| Business strategy | strategic architecture | Strategic framework available but not yet updated, including vision, mission, values, and strategic goals. Some of the annual plans are aligned with the strategic framework. | 8 |
| Efficiency & continuity | process optimization | Accommodate ideas to improve company performance, create a team that will accommodate, evaluate, and select the best ideas (rewarded), and then report to management. | 10 |
| Strategic capability | procurement management | Analyze historical data of the procurement process (1‒2 years) by categorizing purchases and contracts (services) based on value, supplier, etc. | 6 |
| Element: Commercial management |
| Customer relation management | communication strategy | Website updates and social media (Instagram, Facebook etc.) direct information about zones to be repaired, flow disturbances, tariff structures, publication of water quality test results, bills from large customers, etc. | 15 |
| Element: technical operation |
| Asset management | asset recording | Adding criteria to asset applications regarding good, normal, and bad conditions, must be replaced, maintenance. | 10 |
| maintenance notes | Develop an asset management application for water meters regarding the condition of the water meters, the amount, replacement, and removal of water meters that were previously only connected to PKA and service units to the budget and asset sections. | 12 |
| Water treatment & quality | water quality test method | Obtain laboratory certification according to ISO 17025:2017 (International Organization for Standardization [ISO], 2017). | 15 |
| Distribution & non-revenue water | average true range (ATR) of management strategy | Reports to management on the state of non-revenue water in the district metered area (level of non-revenue water, critical areas, key issues, etc.), as well as possible solutions in the short- and long-term (estimated cost of possible solutions). | 12 |
| Element: Financial management |
| Planning & budgeting | budget system | Install financial software for work units to monitor budget realization online by budget users (programs can also be monitored by management), and carry out application usage training. | 5 |
| Accounting & financial reporting | asset register | Uploading audited financial reports (annual reports) to the website, for example, profit and loss balance. | 4 |
| Element: Human resource |
| Compensation, benefits & retention | reward & acknowledgement | Create a set of rules including indicators for employees who innovate and their rewards. | 12 |
| Culture & value | organizational culture | Change the habits of employees to carry out energy efficiency (there is already an official memorandum followed by a socialization program for each work unit). | 10 |
| Element: Energy efficiency |
| Energy monitoring & reporting | study & audit regarding energy | Analyze the main sources of energy consumption and the average annual cost of each building/pump. Energy efficiency: pumping, offices. | 10 |
