The current state of public enterprise accounting

Niseko Town 's water supply business currently supplies 1 simple water supply district, 1 dedicated water supply district, and 2 drinking water supply facility districts. The water supply penetration rate was 96.8% at the end of March 2023 in 2023. In FY2024, Reiwa 6 (FY2024) includes "Proper Raw Water and Purified Water Quality Inspection", "Water Measuring Device Replacement Work Based on the Metering Act", "Water Distribution Pipe Renewal Work in the Miyata District", "SDGs Block Water Distribution Pipe Installation Work in Urban Areas", "Water Conduit Pipe Installation Work in Urban Areas", "New Water Purification Plant Construction in Urban Areas", "Pressure Reducing Valve Renewal Work in Niseko District", "Waterproofing Renovation Work in Kondo District", "Well Flow Meter Installation Work in Niseko District" etc. In the consignment work, we will perform "water distribution pipe implementation survey and design work in the Niseko district, Soga district, and Kondo district".
In terms of expenditures, facility expansion projects have increased compared to last year, but facility renewal projects have decreased, resulting in a decrease of 129.76 million yen compared to the initial budget for 2023) to 635.24 million yen. In addition, with the transition from special accounts to public enterprise accounting in fiscal year 2024, a new expenditure item of 114.76 million yen in depreciation expenses will be generated, bringing the total budget to 750 million yen. In terms of revenues, national treasury subsidies will be used for water distribution pipe renewal projects, and simple water supply business bonds, depopulation bonds, and remote area bonds will be used for water supply facility expansion projects and water supply facility renewal projects.

2023 (2023) At the end of March, the sewerage maintenance rate was 92.0%, the flushing rate was 97.7% for public sewerage and 87.5% for agricultural sewerage. The agricultural sewerage is carried out in Rankoshi Town as the main business entity. In FY2024, we will carry Reiwa out "SDGs block sewer sewer pipe construction work", "sewer sewage sewer installation work", and "sewer management center roof repair work".

The mechanical and electrical equipment of sewerage facilities is due for renewal, and based on the "Sewerage Stock Management Plan," construction to renew the mechanical and electrical equipment will continue in fiscal year 2024. The plan is to continue this work until fiscal year 2025.
The agricultural sewerage system is undergoing a mechanical and electrical equipment renewal project based on the "Agricultural Village Sewerage Facility Optimization Plan." In fiscal year 2024, the town's share of the costs for the agricultural village water supply facility mechanical and electrical equipment renewal project under the jurisdiction of Rankoshi Town has been included in the budget.

Expenditures decreased by 3.84 million yen to 269.56 million yen compared to the initial budget for 2023 fiscal year (FY2023) due to a decrease in the cost of sewer facility renewal projects.
As with the simple water supply business accounting, the new public enterprise accounting will result in a new expenditure item of 61.12 million yen in depreciation expenses, bringing the total budget to 330.68 million yen. As for revenues, the Social Capital Development Comprehensive Grant, sewerage business bonds, and depopulation bonds will be used for the new sewerage sewage pipe construction project and the sewerage facility renewal project.