The level of water prices and fees paid by consumers is influenced among others by losses in water supply networks (caused mainly by failures). NIK established that in the audited companies nearly 72 million m³ of water was manufactured and bought, of which about 19 million m³ was wasted. The Municipal Water and Sewerage Company in Nowy Targ had the highest losses of water - over 66 percent. The costs of wasted water were estimated approximately at PLN 1 million. The fees that the local households paid for the water supply and sewage collection were among the highest in the audited companies (correspondingly in 2008 they were PLN 3.76 and PLN 4.27, in 2009: PLN 4.55 and PLN 5.27 and in 2010: PLN 4.78 and PLN 5.55).
The water and sewerage industries should adequately determine their fees for collective water supply and sewage discharge on a yearly basis. In defining new rates the following factors are taken into account: indispensable costs related to the provision of services, income, change of economic conditions and planned investment outlays. According to the Supreme Audit Office, in 2008-2010, 36 percent of audited water and sewerage companies failed to develop requests for the approval of fees for collective water supply and sewage discharge. In the long run, out-of-date fees were used for many years. It resulted from the employees’ negligence and erroneous interpretation of effective provisions. For instance, in Poraj commune the same fee was used for 8 years (until the end of 2008) and in Adamówka commune the fees established in 2003 were still binding.
Improperly defined fees translated directly into the level of proceeds from the water sale and sewage discharge. The income in the said Poraj commune in 2008-2009 was lower than the costs by PLN 473 thousand and in Gowarczów commune the difference was PLN 236 thousand. The communes had to cover their losses with proceeds from other sources. The NIK auditors also confirmed that in 12 of 14 communes the commune heads, town- and city mayors did not verify the data on the costs incurred by the water and sewerage companies presented in the fee approval requests.
The auditors had no reservations to the quality of water delivered to consumers. In the audited companies and industries the obligation to measure the quality and quantity of discharged sewage was fulfilled. In the opinion of NIK, the most urgent tasks for self-governments are to draft the modernisation plans and develop water and sewage devices as well as to boost supervision of the companies’ activity to prevent water waste in a more effective manner.