{
  "id": "ast-pwasa-controls-wasa-budgets-tariffs",
  "recordType": "assertion",
  "subjectId": "ins-punjab-water-sanitation-authority",
  "predicate": "agency.controls",
  "object": {
    "kind": "value",
    "value": {
      "budget": "The agency Managing Director prepares the budget. PWASA approves it.",
      "charges": "PWASA determines fees and charges. The agency collects them.",
      "audit": "Government audit and an annual category-A chartered accountant audit are required.",
      "reporting": "Each agency must prepare an annual report covering accounts, audit, works and proposed projects."
    }
  },
  "context": "financial",
  "effectiveFrom": "2025-01-29",
  "evidenceState": "verified",
  "citations": [
    "cit-pwasa-act-finance-audit"
  ],
  "lastCheckedDate": "2026-08-02",
  "reviewState": "reviewed"
}