Our preferred approach to a management audit is comprised of three steps: a diagnostic which takes a “top down” look at high dollar functions or costs, plus any known problem areas; a detailed study of potential cost savings or service improvements identified during the diagnostic phase; and implementation assistance. This technique can be applied to virtually any municipal entity, from schools to public works, from corrections to finance. Many municipal utilities periodically conduct this type of review to eliminate inefficiencies and to identify potential improvements. This type of review can either encompass all operational aspects of an agency, or can focus on known/potential trouble spots (plant operations, efficiency, chemical or energy usage, information systems/GIS/SCADA, customer service and billing, etc.). Studies of this sort are sometimes required prior to a proposed rate increase.