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["Water Utility 2020 COVID-19 Financial Impact Tool"]
["Version 1.2"]
[]
[null,null,"* ","The Water Utility COVID-19 Financial Impact Tool can be used to assess the financial impact of the COVID-19 pandemic on your utility's cashflow. Use of the spreadsheet is voluntary and its results are provided for your information only. EPA is not collecting either the data entered by utilities or the results."]
[null,null,"* ","The spreadsheet has three sections: Revenue, Expenses, and Cashflow and is intended to be used monthly with a running total of the cashflows."]
[null,null,"* ","First, work through the Revenue and Expenses sections to determine the changes to your income statement on a cash basis."]
[null,null,"* ","Then, in the Cashflow section, apply changes in your utility's cash position that would not be included on an income statement. This will result in an estimated change in net cash."]
[null,null,"* ","Due to the nature of COVID-19, communities have not necessarily been experiencing impacts at the same time. Guidance has been issued on Opening Up America Again, which could be useful information for your community.  "]
[]
[null,null,null,"https://www.whitehouse.gov/openingamerica/"]
[]
[null,null,null,"How to use the tool"]
[null,null,"* ","Please make sure to Enable the macros in this tool."]
[null,null,"* ","The only cells into which information can be entered are highlighted in",null,null,null,null,null,null,"yellow.","Please note that you are not required to input data into these cells. They are "]
[null,null,null,"intended only to serve as an indicator for the cells that can have information entered. Cells that automatically populate are not highlighted."]
[null,null,"* ","The tool will require data from the previous year and current year financials. You will need access to your utility's financial statements; accounting knowledge will also be useful for filling out this tool."]
[]
[null,null,"* ","There are several questions in this tool, many of which will only appear depending on how you answer."]
[null,null,"* ","You will begin by entering data into the 2019 Data tab. You will enter data using 2019's annual data to compare to the current month. The spreadsheet will automatically calculate the average monthly data before COVID-19. This tool will allow you to compare it to the 2020 revenue, expenses, and cashflow. If there is a line item that your utility does not track, enter $0. "]
[]
[]
[null,null,"* ","Once you are finished entering your 2019 data, return to the Introduction tab and select the button for the specific month in 2020 to enter data. "]
[null,null,"* ","Next, you will answer yes/no questions in the month that you are entering data. If you answer yes, follow up questions will appear. The follow up questions will ask for specific dollar amounts to compare before and after COVID-19 events. Since you already entered the 2019 data, the 2019 data will automatically populate. You will only need to enter the current month data. If there is a line item that your utility does not track, enter $0. "]
[]
[]
[null,null,"* ","The Revenue, Expenses, and Cashflow sections will automatically calculate the sum and changes in these sections. These results will be featured below."]
[null,null,"* ","If you would like to keep track of who is entering the data and when it was last updated, enter this information below. This information is not required, but may be useful for your utility to track. "]
[null,null,"* ","Please make sure to save the spreadsheet results to your computer before you close the tool."]
[]
[]
[]
[null,"The fields in this section are intended to allow you to track data and results across time. Their use is optional."]
[]
[]
["Date Last Updated:",null,null,null,null,null,null,null,null,null,"2020 Results"]
["Last Updated By:",null,null,null,null,null,null,null,null,null,null,"Total revenue changes due to COVID-19:","Total expense changes due to COVID-19:","Total net changes due to COVID-19:","Total cashflow changes due to COVID-19:"]
["Name of Utility:"]
["Address:"]
["State:",null,null,null,null,null,null,null,null,null,"YTD",{"$f":"SUM(L40:L51)","v":0},{"$f":"SUM(M40:M51)","v":0},0,0]
["System Type:",null,null,null,null,null,null,null,null,null,"Jan",{"$f":"January!J14","v":0},{"$f":"January!J33","v":0},{"$f":"January!J34","v":0},{"$f":"January!J48","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Feb",{"$f":"February!J14","v":0},{"$f":"February!J33","v":0},{"$f":"February!J34","v":0},{"$f":"February!J48","v":0}]
["Fiscal Year (FY) calendar:",null,null,null,null,null,null,null,null,null,"Mar",{"$f":"March!J14","v":0},{"$f":"March!J33","v":0},{"$f":"March!J34","v":0},{"$f":"March!J48","v":0}]
["When did the impacts of COVID-19 first affect your financials?",null,null,null,null,null,null,null,null,null,"Apr",{"$f":"April!J14","v":0},{"$f":"April!J33","v":0},{"$f":"April!J34","v":0},{"$f":"April!J48","v":0}]
[null,null,null,null,null,null,null,null,null,null,"May",{"$f":"May!J14","v":0},{"$f":"May!J33","v":0},{"$f":"May!J34","v":0},{"$f":"May!J48","v":0}]
[null,null,null,null,null,null,null,null,null,null,"June",{"$f":"June!J14","v":0},{"$f":"June!J33","v":0},{"$f":"June!J34","v":0},{"$f":"June!J48","v":0}]
["What is the expected date your community will enter Phase 1?",null,null,null,null,null,null,null,null,null,"July",{"$f":"July!J14","v":0},{"$f":"July!J33","v":0},{"$f":"July!J34","v":0},{"$f":"July!J48","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Aug",{"$f":"August!J14","v":0},{"$f":"August!J33","v":0},{"$f":"August!J34","v":0},{"$f":"August!J48","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Sept",{"$f":"September!J14","v":0},{"$f":"September!J33","v":0},{"$f":"September!J34","v":0},{"$f":"September!J48","v":0}]
["What month are you entering data for:",null,null,null,null,null,null,null,null,null,"Oct",{"$f":"October!J14","v":0},{"$f":"October!J33","v":0},{"$f":"October!J34","v":0},{"$f":"October!J48","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Nov",{"$f":"November!J14","v":0},{"$f":"November!J33","v":0},{"$f":"November!J34","v":0},{"$f":"November!J48","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Dec",{"$f":"December!J14","v":0},{"$f":"December!J33","v":0},{"$f":"December!J34","v":0},{"$f":"December!J48","v":0}]

{"sheet":"2019 Data","index":1,"n_rows":36,"n_cols":4,"rows_kept":36,"cut":false,"hidden":false,"merged":[[27,0,34,0],[2,0,11,0],[12,0,26,0],[0,0,0,3]]}
["Water Utility Fiscal Year 2019 COVID-19 Financial Impact "]
["Category","Questions","2019 Annual Data","Average Monthly Data"]
["Revenue","What were your commercial/industrial revenues?",null,{"$f":"C3/12","v":0}]
[null,"What were your residential revenues?",null,{"$f":"C4/12","v":0}]
[null,"What were your wholesale revenues?",null,0]
[null,"What were your connection/tap fee revenues?",null,0]
[null,"What were your late fee revenues?",null,0]
[null,"What were your tax revenues, either directly or from a parent agency?",null,0]
[null,"What were your byproduct (e.g., biosolids, electricity, etc.) revenues?",null,0]
[null,"If you generate interest income from cash on hand, what were your interest revenues?",null,0]
[null,"If you had any additional revenue streams that have not been identified, what were the revenues?",null,0]
[null,"Total 2019 revenue",{"$f":"SUM(C3:C11)","v":0},{"$f":"SUM(D3:D11)","v":0}]
["Expenses","What were your regular labor costs, including benefits?",null,{"$f":"C13/12","v":0}]
[null,"What were your overtime labor costs?",null,{"$f":"C14/12","v":0}]
[null,"What were your expenses for purchasing water for resale?",null,0]
[null,"What were your expenses for wholesale wastewater treatment?",null,0]
[null,"What were your chemical costs?",null,0]
[null,"What were your disposal costs?",null,0]
[null,"What were your testing costs?",null,0]
[null,"How much was your energy bill?",null,0]
[null,"How much were your other utility bills?",null,0]
[null,"What were your supply (supply chain) costs?",null,0]
[null,"What were your uniform/attire costs?",null,0]
[null,"What were your Personal Protection Equipment (PPE) costs?",null,0]
[null,"What were your interest expenses?",null,0]
[null,"If you had any expenses that have not been identified, what were the expenses?",null,0]
[null,"Total 2019 expenses",{"$f":"SUM(C13:C26)","v":0},{"$f":"SUM(D13:D26)","v":0}]
["Cashflow","What was the amount in Accounts Receivable?",null,{"$f":"C28/12","v":0}]
[null,"What was the amount in Accounts Payable?",null,{"$f":"C29/12","v":0}]
[null,"What was the amount in pension fund contributions?",null,0]
[null,"If you participate in inter-agency fund transfer, how much were the transfers to other agencies?",null,0]
[null,"If you participate in inter-agency fund transfer, how much were the transfers from other agencies?",null,0]
[null,"What were your revenues from the system's rate structure?",null,0]
[null,"If you have a rate stabilization fund, how much was in it?",null,0]
[null,"What was your cashflow from budgeted capital expenditures?",null,0]
[null,"Total 2019 cashflow",{"$f":"SUM(C28:C35)","v":0},{"$f":"SUM(D28:D35)","v":0}]

{"sheet":"January","index":2,"n_rows":48,"n_cols":10,"rows_kept":48,"cut":false,"hidden":true,"merged":[[0,0,0,9],[1,1,2,1],[14,1,15,1],[29,1,30,1],[29,2,30,2],[16,2,17,2],[1,0,13,0],[14,0,32,0],[16,1,17,1],[29,4,29,6],[30,4,30,6],[45,4,45,6],[44,4,44,6],[43,4,43,6],[34,0,47,0],[37,1,38,1],[37,2,38,2],[42,4,42,6],[46,4,46,6]]}
["Water Utility January 2020 COVID-19 Financial Impact Tool"]
["Revenue","Do you expect a change in your system's revenues?"]
[null,null,null,null,"Proceed to Expenses Section"]
[null,{"$f":"Questions!A2","v":"Have commercial/industrial revenues been impacted?"},null,null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),'2019 Data'!D3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),Questions!A4,\"\")","v":""},null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A5,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),SUM(H4-F4),\"\")","v":""}]
[null,{"$f":"Questions!A6","v":"Have residential revenues been impacted?"},null,null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A7,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),'2019 Data'!D4,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),Questions!A8,\"\")","v":""},null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A9,\"\")","v":""},""]
[null,{"$f":"Questions!A10","v":"Do you sell wholesale water/wastewater treatment?"},null,null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A11,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),'2019 Data'!D5,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),Questions!A12,\"\")","v":""},null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A13,\"\")","v":""},""]
[null,{"$f":"Questions!A14","v":"Do you charge connection/tap fees?"},null,null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A15,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),'2019 Data'!D6,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),Questions!A16,\"\")","v":""},null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A17,\"\")","v":""},""]
[null,{"$f":"Questions!A18","v":"Are you suspending late fees?"},null,null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A19,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),'2019 Data'!D7,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),Questions!A20,\"\")","v":""},null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A21,\"\")","v":""},""]
[null,{"$f":"Questions!A22","v":"Are you suspending shutoffs?"},null,null,{"$f":"IF(OR(C9=\"Yes\"),Questions!A23,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A24,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A25,\"\")","v":""},{"$f":"IF(OR(F9=\"Yes\"),-H9,\"\")","v":""}]
[null,{"$f":"Questions!A26","v":"Does your system receive tax revenue either directly or from a parent agency?"},null,null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A27,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),'2019 Data'!D8,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),Questions!A28,\"\")","v":""},null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A29,\"\")","v":""},""]
[null,{"$f":"Questions!A30","v":"Do you sell byproducts (e.g., biosolids, electricity, etc.)?"},null,null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A31,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),'2019 Data'!D9,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),Questions!A32,\"\")","v":""},null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A33,\"\")","v":""},""]
[null,{"$f":"Questions!A34","v":"Do you generate interest income from cash on hand?"},null,null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A35,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),'2019 Data'!D10,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),Questions!A36,\"\")","v":""},null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A37,\"\")","v":""},""]
[null,{"$f":"Questions!A38","v":"Do you have additional revenue streams that have not been identified?"},null,null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A39,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),'2019 Data'!D11,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),Questions!A40,\"\")","v":""},null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A41,\"\")","v":""},""]
[null,null,null,null,"Total revenue before COVID-19",{"$f":"SUM(F2:F13)","v":0},"Total revenue since March 2020",{"$f":"SUM(H2:H13)","v":0},"Total revenue changes due to COVID-19",{"$f":"SUM(J2:J13)","v":0}]
["Expenses","Do you expect a change in expenses?"]
[null,null,null,null,"Proceed to Cashflow Section"]
[null,{"$f":"Questions!B2","v":"Have your labor costs, regular and overtime, changed?"},null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B3,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D13,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B4,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B5,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H17-F17),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B6,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D14,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B7,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B8,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H18-F18),\"\")","v":""}]
[null,{"$f":"Questions!B9","v":"Do you purchase water for resale?"},null,null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B10,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),'2019 Data'!D15,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),Questions!B11,\"\")","v":""},null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B12,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),SUM(H19-F19),\"\")","v":""}]
[null,"Do you pay another system to treat your wholesale wastewater?",null,null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B14,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),'2019 Data'!D16,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),Questions!B15,\"\")","v":""},null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B16,\"\")","v":""},""]
[null,{"$f":"Questions!B17","v":"Have your chemical usages changed?"},null,null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B18,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),'2019 Data'!D17,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),Questions!B19,\"\")","v":""},null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B20,\"\")","v":""},""]
[null,{"$f":"Questions!B21","v":"Have your disposal costs changed?"},null,null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B22,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),'2019 Data'!D18,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),Questions!B23,\"\")","v":""},null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B24,\"\")","v":""},""]
[null,{"$f":"Questions!B25","v":"Have your testing expenses changed?"},null,null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B26,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),'2019 Data'!D19,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),Questions!B27,\"\")","v":""},null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B28,\"\")","v":""},""]
[null,{"$f":"Questions!B29","v":"Has there been a change in the system's energy bill?"},null,null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B30,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),'2019 Data'!D20,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),Questions!B31,\"\")","v":""},null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B32,\"\")","v":""},""]
[null,{"$f":"Questions!B33","v":"Has there been a change in the system's other utility services?"},null,null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B34,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),'2019 Data'!D21,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),Questions!B35,\"\")","v":""},null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B36,\"\")","v":""},""]
[null,{"$f":"Questions!B37","v":"Has there been a change in use of supplies (supply chains)?"},null,null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B38,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),'2019 Data'!D22,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),Questions!B39,\"\")","v":""},null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B40,\"\")","v":""},""]
[null,{"$f":"Questions!B41","v":"Has there been a change in supplying uniforms/attire?"},null,null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B42,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),'2019 Data'!D23,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),Questions!B43,\"\")","v":""},null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B44,\"\")","v":""},""]
[null,{"$f":"Questions!B45","v":"Has there been a change in supplying Personal Protection Equipment (PPE) or other materials, such as cloth masks?"},null,null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B46,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),'2019 Data'!D24,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),Questions!B47,\"\")","v":""},null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B48,\"\")","v":""},""]
[null,{"$f":"Questions!B49","v":"Do you expect a change in the system's interest expenses?"},null,null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B50,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),'2019 Data'!D25,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),Questions!B51,\"\")","v":""},null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B52,\"\")","v":""},""]
[null,{"$f":"Questions!B53","v":"Have you incurred new expenses as a result of COVID-19?"},null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B54,\"\")","v":""},null,null,null,null,""]
[null,null,null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B57,\"\")","v":""},null,null,null,{"$f":"IF(OR(C31=\"Yes\"),Questions!B51,\"\")","v":""},{"$f":"IF(OR(C30=\"Yes\"),SUM(H30-F30),\"\")","v":""}]
[null,{"$f":"Questions!B58","v":"Do you have additional expenses that have not been identified?"},null,null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B59,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),'2019 Data'!D26,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),Questions!B60,\"\")","v":""},null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B61,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),SUM(H32-F32),\"\")","v":""}]
[null,null,null,null,"Total expenses before COVID-19",{"$f":"SUM(F17:F32)","v":0},"Total expenses since March 2020",{"$f":"SUM(H17:H32)","v":0},"Total expense changes due to COVID-19",{"$f":"SUM(J17:J32)","v":0}]
["Net Change",null,null,null,"Net before COVID-19",{"$f":"F14-F33","v":0},"Net since March 2020",{"$f":"H14-H33","v":0},"Net change due to COVID-19",{"$f":"J14-J33","v":0}]
["Cashflow",{"$f":"Questions!C2","v":"Has there been, or do you expect, a change in Accounts receivable?"},null,null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),'2019 Data'!D28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),SUM(F35-H35),\"\")","v":""}]
[null,{"$f":"Questions!C3","v":"Has there been, or do you expect, a change in Accounts payable?"},null,null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),'2019 Data'!D29,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),SUM(H36-F36),\"\")","v":""}]
[null,{"$f":"Questions!C4","v":"Will you delay pension fund contributions?"},null,null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),'2019 Data'!D30,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),SUM(F37-H37),\"\")","v":""}]
[null,{"$f":"Questions!C5","v":"Are there inter-agency funds transfers that have occurred, or that will occur?"},null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C15,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D31,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C16,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(F38-H38),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C17,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D32,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C18,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(H39-F39),\"\")","v":""}]
[null,{"$f":"Questions!C6","v":"Has there been, or do you expect, a change in the system's rate structure such as a delay in implementing a rate increase or temporary rate reductions?"},null,null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C19,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),'2019 Data'!D33,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),Questions!C20,\"\")","v":""},null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),SUM(H40-F40),\"\")","v":""}]
[null,{"$f":"Questions!C7","v":"Do you have a rate stabilization fund?"},null,null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C21,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),'2019 Data'!D34,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),Questions!C22,\"\")","v":""},null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),SUM(H41-F41),\"\")","v":""}]
[null,{"$f":"Questions!C8","v":"Has there been, or do you expect, a change in budgeted capital expenditures?"},null,null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C23,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),'2019 Data'!D35,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),Questions!C24,\"\")","v":""},null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),SUM(F42-H42),\"\")","v":""}]
[null,{"$f":"Questions!C9","v":"Are there, or do you expect, a change in expenditures due to delayed construction projects?"},null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C43=\"Yes\"),H43,\"\")","v":""}]
[null,{"$f":"Questions!C10","v":"Will you attempt to restructure existing debt?"},null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C44=\"Yes\"),H44,\"\")","v":""}]
[null,{"$f":"Questions!C11","v":"Will you incur new debt?"},null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C45=\"Yes\"),H45,\"\")","v":""}]
[null,{"$f":"Questions!C12","v":"Do you have available cash on hand?"},null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C26,\"\")","v":""},null,null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C46=\"Yes\"),H46,\"\")","v":""}]
[null,"Have you used reserve funds?",null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C27,\"\")","v":""},null,null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C47=\"Yes\"),H47,\"\")","v":""}]
[null,null,null,null,"Total cashflow before COVID-19",{"$f":"SUM(F35:F47)","v":0},"Total cashflow since March 2020",{"$f":"SUM(H35:H47)","v":0},"Total cashflow changes due to COVID-19",{"$f":"SUM(J35:J47)","v":0}]

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["Water Utility February 2020 COVID-19 Financial Impact Tool"]
["Revenue","Do you expect a change in your system's revenues?"]
[null,null,null,null,"Proceed to Expenses Section"]
[null,{"$f":"Questions!A2","v":"Have commercial/industrial revenues been impacted?"},null,null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),'2019 Data'!D3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),Questions!A4,\"\")","v":""},null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A5,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),SUM(H4-F4),\"\")","v":""}]
[null,{"$f":"Questions!A6","v":"Have residential revenues been impacted?"},null,null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A7,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),'2019 Data'!D4,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),Questions!A8,\"\")","v":""},null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A9,\"\")","v":""},""]
[null,{"$f":"Questions!A10","v":"Do you sell wholesale water/wastewater treatment?"},null,null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A11,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),'2019 Data'!D5,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),Questions!A12,\"\")","v":""},null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A13,\"\")","v":""},""]
[null,{"$f":"Questions!A14","v":"Do you charge connection/tap fees?"},null,null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A15,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),'2019 Data'!D6,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),Questions!A16,\"\")","v":""},null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A17,\"\")","v":""},""]
[null,{"$f":"Questions!A18","v":"Are you suspending late fees?"},null,null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A19,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),'2019 Data'!D7,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),Questions!A20,\"\")","v":""},null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A21,\"\")","v":""},""]
[null,{"$f":"Questions!A22","v":"Are you suspending shutoffs?"},null,null,{"$f":"IF(OR(C9=\"Yes\"),Questions!A23,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A24,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A25,\"\")","v":""},{"$f":"IF(OR(F9=\"Yes\"),-H9,\"\")","v":""}]
[null,{"$f":"Questions!A26","v":"Does your system receive tax revenue either directly or from a parent agency?"},null,null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A27,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),'2019 Data'!D8,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),Questions!A28,\"\")","v":""},null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A29,\"\")","v":""},""]
[null,{"$f":"Questions!A30","v":"Do you sell byproducts (e.g., biosolids, electricity, etc.)?"},null,null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A31,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),'2019 Data'!D9,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),Questions!A32,\"\")","v":""},null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A33,\"\")","v":""},""]
[null,{"$f":"Questions!A34","v":"Do you generate interest income from cash on hand?"},null,null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A35,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),'2019 Data'!D10,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),Questions!A36,\"\")","v":""},null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A37,\"\")","v":""},""]
[null,{"$f":"Questions!A38","v":"Do you have additional revenue streams that have not been identified?"},null,null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A39,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),'2019 Data'!D11,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),Questions!A40,\"\")","v":""},null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A41,\"\")","v":""},""]
[null,null,null,null,"Total revenue before COVID-19",{"$f":"SUM(F2:F13)","v":0},"Total revenue since March 2020",{"$f":"SUM(H2:H13)","v":0},"Total revenue changes due to COVID-19",{"$f":"SUM(J2:J13)","v":0}]
["Expenses","Do you expect a change in expenses?"]
[null,null,null,null,"Proceed to Cashflow Section"]
[null,{"$f":"Questions!B2","v":"Have your labor costs, regular and overtime, changed?"},null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B3,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D13,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B4,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B5,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H17-F17),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B6,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D14,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B7,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B8,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H18-F18),\"\")","v":""}]
[null,{"$f":"Questions!B9","v":"Do you purchase water for resale?"},null,null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B10,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),'2019 Data'!D15,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),Questions!B11,\"\")","v":""},null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B12,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),SUM(H19-F19),\"\")","v":""}]
[null,"Do you pay another system to treat your wholesale wastewater?",null,null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B14,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),'2019 Data'!D16,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),Questions!B15,\"\")","v":""},null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B16,\"\")","v":""},""]
[null,{"$f":"Questions!B17","v":"Have your chemical usages changed?"},null,null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B18,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),'2019 Data'!D17,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),Questions!B19,\"\")","v":""},null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B20,\"\")","v":""},""]
[null,{"$f":"Questions!B21","v":"Have your disposal costs changed?"},null,null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B22,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),'2019 Data'!D18,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),Questions!B23,\"\")","v":""},null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B24,\"\")","v":""},""]
[null,{"$f":"Questions!B25","v":"Have your testing expenses changed?"},null,null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B26,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),'2019 Data'!D19,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),Questions!B27,\"\")","v":""},null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B28,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),SUM(H23-F23),\"\")","v":""}]
[null,{"$f":"Questions!B29","v":"Has there been a change in the system's energy bill?"},null,null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B30,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),'2019 Data'!D20,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),Questions!B31,\"\")","v":""},null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B32,\"\")","v":""},""]
[null,{"$f":"Questions!B33","v":"Has there been a change in the system's other utility services?"},null,null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B34,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),'2019 Data'!D21,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),Questions!B35,\"\")","v":""},null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B36,\"\")","v":""},""]
[null,{"$f":"Questions!B37","v":"Has there been a change in use of supplies (supply chains)?"},null,null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B38,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),'2019 Data'!D22,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),Questions!B39,\"\")","v":""},null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B40,\"\")","v":""},""]
[null,{"$f":"Questions!B41","v":"Has there been a change in supplying uniforms/attire?"},null,null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B42,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),'2019 Data'!D23,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),Questions!B43,\"\")","v":""},null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B44,\"\")","v":""},""]
[null,{"$f":"Questions!B45","v":"Has there been a change in supplying Personal Protection Equipment (PPE) or other materials, such as cloth masks?"},null,null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B46,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),'2019 Data'!D24,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),Questions!B47,\"\")","v":""},null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B48,\"\")","v":""},""]
[null,{"$f":"Questions!B49","v":"Do you expect a change in the system's interest expenses?"},null,null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B50,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),'2019 Data'!D25,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),Questions!B51,\"\")","v":""},null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B52,\"\")","v":""},""]
[null,{"$f":"Questions!B53","v":"Have you incurred new expenses as a result of COVID-19?"},null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B54,\"\")","v":""},null,null,null,null,""]
[null,null,null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B57,\"\")","v":""},null,null,null,{"$f":"IF(OR(C31=\"Yes\"),Questions!B51,\"\")","v":""},{"$f":"IF(OR(C30=\"Yes\"),SUM(H30-F30),\"\")","v":""}]
[null,{"$f":"Questions!B58","v":"Do you have additional expenses that have not been identified?"},null,null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B59,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),'2019 Data'!D26,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),Questions!B60,\"\")","v":""},null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B61,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),SUM(H32-F32),\"\")","v":""}]
[null,null,null,null,"Total expenses before COVID-19",{"$f":"SUM(F17:F32)","v":0},"Total expenses since March 2020",{"$f":"SUM(H17:H32)","v":0},"Total expense changes due to COVID-19",{"$f":"SUM(J17:J32)","v":0}]
["Net Change",null,null,null,"Net before COVID-19",{"$f":"F14-F33","v":0},"Net since March 2020",{"$f":"H14-H33","v":0},"Net change due to COVID-19",{"$f":"J14-J33","v":0}]
["Cashflow",{"$f":"Questions!C2","v":"Has there been, or do you expect, a change in Accounts receivable?"},null,null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),'2019 Data'!D28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),SUM(F35-H35),\"\")","v":""}]
[null,{"$f":"Questions!C3","v":"Has there been, or do you expect, a change in Accounts payable?"},null,null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),'2019 Data'!D29,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),SUM(H36-F36),\"\")","v":""}]
[null,{"$f":"Questions!C4","v":"Will you delay pension fund contributions?"},null,null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),'2019 Data'!D30,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),SUM(F37-H37),\"\")","v":""}]
[null,{"$f":"Questions!C5","v":"Are there inter-agency funds transfers that have occurred, or that will occur?"},null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C15,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D31,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C16,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(F38-H38),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C17,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D32,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C18,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(H39-F39),\"\")","v":""}]
[null,{"$f":"Questions!C6","v":"Has there been, or do you expect, a change in the system's rate structure such as a delay in implementing a rate increase or temporary rate reductions?"},null,null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C19,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),'2019 Data'!D33,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),Questions!C20,\"\")","v":""},null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),SUM(H40-F40),\"\")","v":""}]
[null,{"$f":"Questions!C7","v":"Do you have a rate stabilization fund?"},null,null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C21,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),'2019 Data'!D34,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),Questions!C22,\"\")","v":""},null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),SUM(H41-F41),\"\")","v":""}]
[null,{"$f":"Questions!C8","v":"Has there been, or do you expect, a change in budgeted capital expenditures?"},null,null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C23,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),'2019 Data'!D35,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),Questions!C24,\"\")","v":""},null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),SUM(F42-H42),\"\")","v":""}]
[null,{"$f":"Questions!C9","v":"Are there, or do you expect, a change in expenditures due to delayed construction projects?"},null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C43=\"Yes\"),H43,\"\")","v":""}]
[null,{"$f":"Questions!C10","v":"Will you attempt to restructure existing debt?"},null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C44=\"Yes\"),H44,\"\")","v":""}]
[null,{"$f":"Questions!C11","v":"Will you incur new debt?"},null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C45=\"Yes\"),H45,\"\")","v":""}]
[null,{"$f":"Questions!C12","v":"Do you have available cash on hand?"},null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C26,\"\")","v":""},null,null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C46=\"Yes\"),H46,\"\")","v":""}]
[null,"Have you used reserve funds?",null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C27,\"\")","v":""},null,null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C47=\"Yes\"),H47,\"\")","v":""}]
[null,null,null,null,"Total cashflow before COVID-19",{"$f":"SUM(F35:F47)","v":0},"Total cashflow since March 2020",{"$f":"SUM(H35:H47)","v":0},"Total cashflow changes due to COVID-19",{"$f":"SUM(J35:J47)","v":0}]

{"sheet":"March","index":4,"n_rows":48,"n_cols":10,"rows_kept":48,"cut":false,"hidden":true,"merged":[[16,2,17,2],[29,1,30,1],[29,2,30,2],[0,0,0,9],[29,4,29,6],[30,4,30,6],[1,0,13,0],[1,1,2,1],[14,0,32,0],[14,1,15,1],[16,1,17,1],[34,0,47,0],[37,1,38,1],[37,2,38,2],[43,4,43,6],[44,4,44,6],[45,4,45,6],[42,4,42,6],[46,4,46,6]]}
["Water Utility March 2020 COVID-19 Financial Impact Tool"]
["Revenue","Do you expect a change in your system's revenues?"]
[null,null,null,null,"Proceed to Expenses Section"]
[null,{"$f":"Questions!A2","v":"Have commercial/industrial revenues been impacted?"},null,null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),'2019 Data'!D3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),Questions!A4,\"\")","v":""},null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A5,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),SUM(H4-F4),\"\")","v":""}]
[null,{"$f":"Questions!A6","v":"Have residential revenues been impacted?"},null,null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A7,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),'2019 Data'!D4,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),Questions!A8,\"\")","v":""},null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A9,\"\")","v":""},""]
[null,{"$f":"Questions!A10","v":"Do you sell wholesale water/wastewater treatment?"},null,null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A11,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),'2019 Data'!D5,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),Questions!A12,\"\")","v":""},null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A13,\"\")","v":""},""]
[null,{"$f":"Questions!A14","v":"Do you charge connection/tap fees?"},null,null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A15,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),'2019 Data'!D6,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),Questions!A16,\"\")","v":""},null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A17,\"\")","v":""},""]
[null,{"$f":"Questions!A18","v":"Are you suspending late fees?"},null,null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A19,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),'2019 Data'!D7,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),Questions!A20,\"\")","v":""},null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A21,\"\")","v":""},""]
[null,{"$f":"Questions!A22","v":"Are you suspending shutoffs?"},null,null,{"$f":"IF(OR(C9=\"Yes\"),Questions!A23,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A24,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A25,\"\")","v":""},{"$f":"IF(OR(F9=\"Yes\"),-H9,\"\")","v":""}]
[null,{"$f":"Questions!A26","v":"Does your system receive tax revenue either directly or from a parent agency?"},null,null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A27,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),'2019 Data'!D8,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),Questions!A28,\"\")","v":""},null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A29,\"\")","v":""},""]
[null,{"$f":"Questions!A30","v":"Do you sell byproducts (e.g., biosolids, electricity, etc.)?"},null,null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A31,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),'2019 Data'!D9,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),Questions!A32,\"\")","v":""},null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A33,\"\")","v":""},""]
[null,{"$f":"Questions!A34","v":"Do you generate interest income from cash on hand?"},null,null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A35,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),'2019 Data'!D10,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),Questions!A36,\"\")","v":""},null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A37,\"\")","v":""},""]
[null,{"$f":"Questions!A38","v":"Do you have additional revenue streams that have not been identified?"},null,null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A39,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),'2019 Data'!D11,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),Questions!A40,\"\")","v":""},null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A41,\"\")","v":""},""]
[null,null,null,null,"Total revenue before COVID-19",{"$f":"SUM(F2:F13)","v":0},"Total revenue since March 2020",{"$f":"SUM(H2:H13)","v":0},"Total revenue changes due to COVID-19",{"$f":"SUM(J2:J13)","v":0}]
["Expenses","Do you expect a change in expenses?"]
[null,null,null,null,"Proceed to Cashflow Section"]
[null,{"$f":"Questions!B2","v":"Have your labor costs, regular and overtime, changed?"},null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B3,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D13,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B4,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B5,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H17-F17),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B6,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D14,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B7,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B8,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H18-F18),\"\")","v":""}]
[null,{"$f":"Questions!B9","v":"Do you purchase water for resale?"},null,null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B10,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),'2019 Data'!D15,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),Questions!B11,\"\")","v":""},null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B12,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),SUM(H19-F19),\"\")","v":""}]
[null,"Do you pay another system to treat your wholesale wastewater?",null,null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B14,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),'2019 Data'!D16,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),Questions!B15,\"\")","v":""},null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B16,\"\")","v":""},""]
[null,{"$f":"Questions!B17","v":"Have your chemical usages changed?"},null,null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B18,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),'2019 Data'!D17,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),Questions!B19,\"\")","v":""},null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B20,\"\")","v":""},""]
[null,{"$f":"Questions!B21","v":"Have your disposal costs changed?"},null,null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B22,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),'2019 Data'!D18,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),Questions!B23,\"\")","v":""},null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B24,\"\")","v":""},""]
[null,{"$f":"Questions!B25","v":"Have your testing expenses changed?"},null,null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B26,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),'2019 Data'!D19,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),Questions!B27,\"\")","v":""},null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B28,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),SUM(H23-F23),\"\")","v":""}]
[null,{"$f":"Questions!B29","v":"Has there been a change in the system's energy bill?"},null,null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B30,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),'2019 Data'!D20,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),Questions!B31,\"\")","v":""},null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B32,\"\")","v":""},""]
[null,{"$f":"Questions!B33","v":"Has there been a change in the system's other utility services?"},null,null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B34,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),'2019 Data'!D21,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),Questions!B35,\"\")","v":""},null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B36,\"\")","v":""},""]
[null,{"$f":"Questions!B37","v":"Has there been a change in use of supplies (supply chains)?"},null,null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B38,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),'2019 Data'!D22,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),Questions!B39,\"\")","v":""},null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B40,\"\")","v":""},""]
[null,{"$f":"Questions!B41","v":"Has there been a change in supplying uniforms/attire?"},null,null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B42,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),'2019 Data'!D23,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),Questions!B43,\"\")","v":""},null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B44,\"\")","v":""},""]
[null,{"$f":"Questions!B45","v":"Has there been a change in supplying Personal Protection Equipment (PPE) or other materials, such as cloth masks?"},null,null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B46,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),'2019 Data'!D24,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),Questions!B47,\"\")","v":""},null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B48,\"\")","v":""},""]
[null,{"$f":"Questions!B49","v":"Do you expect a change in the system's interest expenses?"},null,null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B50,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),'2019 Data'!D25,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),Questions!B51,\"\")","v":""},null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B52,\"\")","v":""},""]
[null,{"$f":"Questions!B53","v":"Have you incurred new expenses as a result of COVID-19?"},null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B54,\"\")","v":""},null,null,null,null,""]
[null,null,null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B57,\"\")","v":""},null,null,null,{"$f":"IF(OR(C31=\"Yes\"),Questions!B51,\"\")","v":""},{"$f":"IF(OR(C30=\"Yes\"),SUM(H30-F30),\"\")","v":""}]
[null,{"$f":"Questions!B58","v":"Do you have additional expenses that have not been identified?"},null,null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B59,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),'2019 Data'!D26,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),Questions!B60,\"\")","v":""},null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B61,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),SUM(H32-F32),\"\")","v":""}]
[null,null,null,null,"Total expenses before COVID-19",{"$f":"SUM(F17:F32)","v":0},"Total expenses since March 2020",{"$f":"SUM(H17:H32)","v":0},"Total expense changes due to COVID-19",{"$f":"SUM(J17:J32)","v":0}]
["Net Change",null,null,null,"Net before COVID-19",{"$f":"F14-F33","v":0},"Net since March 2020",{"$f":"H14-H33","v":0},"Net change due to COVID-19",{"$f":"J14-J33","v":0}]
["Cashflow",{"$f":"Questions!C2","v":"Has there been, or do you expect, a change in Accounts receivable?"},null,null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),'2019 Data'!D28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),SUM(F35-H35),\"\")","v":""}]
[null,{"$f":"Questions!C3","v":"Has there been, or do you expect, a change in Accounts payable?"},null,null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),'2019 Data'!D29,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),SUM(H36-F36),\"\")","v":""}]
[null,{"$f":"Questions!C4","v":"Will you delay pension fund contributions?"},null,null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),'2019 Data'!D30,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),SUM(F37-H37),\"\")","v":""}]
[null,{"$f":"Questions!C5","v":"Are there inter-agency funds transfers that have occurred, or that will occur?"},null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C15,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D31,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C16,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(F38-H38),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C17,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D32,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C18,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(H39-F39),\"\")","v":""}]
[null,{"$f":"Questions!C6","v":"Has there been, or do you expect, a change in the system's rate structure such as a delay in implementing a rate increase or temporary rate reductions?"},null,null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C19,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),'2019 Data'!D33,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),Questions!C20,\"\")","v":""},null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),SUM(H40-F40),\"\")","v":""}]
[null,{"$f":"Questions!C7","v":"Do you have a rate stabilization fund?"},null,null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C21,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),'2019 Data'!D34,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),Questions!C22,\"\")","v":""},null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),SUM(H41-F41),\"\")","v":""}]
[null,{"$f":"Questions!C8","v":"Has there been, or do you expect, a change in budgeted capital expenditures?"},null,null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C23,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),'2019 Data'!D35,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),Questions!C24,\"\")","v":""},null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),SUM(F42-H42),\"\")","v":""}]
[null,{"$f":"Questions!C9","v":"Are there, or do you expect, a change in expenditures due to delayed construction projects?"},null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C43=\"Yes\"),H43,\"\")","v":""}]
[null,{"$f":"Questions!C10","v":"Will you attempt to restructure existing debt?"},null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C44=\"Yes\"),H44,\"\")","v":""}]
[null,{"$f":"Questions!C11","v":"Will you incur new debt?"},null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C45=\"Yes\"),H45,\"\")","v":""}]
[null,{"$f":"Questions!C12","v":"Do you have available cash on hand?"},null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C26,\"\")","v":""},null,null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C46=\"Yes\"),H46,\"\")","v":""}]
[null,"Have you used reserve funds?",null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C27,\"\")","v":""},null,null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C47=\"Yes\"),H47,\"\")","v":""}]
[null,null,null,null,"Total cashflow before COVID-19",{"$f":"SUM(F35:F47)","v":0},"Total cashflow since March 2020",{"$f":"SUM(H35:H47)","v":0},"Total cashflow changes due to COVID-19",{"$f":"SUM(J35:J47)","v":0}]

{"sheet":"April","index":5,"n_rows":48,"n_cols":10,"rows_kept":48,"cut":false,"hidden":true,"merged":[[16,2,17,2],[29,1,30,1],[29,2,30,2],[0,0,0,9],[29,4,29,6],[30,4,30,6],[1,0,13,0],[1,1,2,1],[14,0,32,0],[14,1,15,1],[16,1,17,1],[34,0,47,0],[37,1,38,1],[37,2,38,2],[43,4,43,6],[44,4,44,6],[45,4,45,6],[42,4,42,6],[46,4,46,6]]}
["Water Utility January 2020 COVID-19 Financial Impact Tool"]
["Revenue","Do you expect a change in your system's revenues?"]
[null,null,null,null,"Proceed to Expenses Section"]
[null,{"$f":"Questions!A2","v":"Have commercial/industrial revenues been impacted?"},null,null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),'2019 Data'!D3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),Questions!A4,\"\")","v":""},null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A5,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),SUM(H4-F4),\"\")","v":""}]
[null,{"$f":"Questions!A6","v":"Have residential revenues been impacted?"},null,null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A7,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),'2019 Data'!D4,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),Questions!A8,\"\")","v":""},null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A9,\"\")","v":""},""]
[null,{"$f":"Questions!A10","v":"Do you sell wholesale water/wastewater treatment?"},null,null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A11,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),'2019 Data'!D5,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),Questions!A12,\"\")","v":""},null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A13,\"\")","v":""},""]
[null,{"$f":"Questions!A14","v":"Do you charge connection/tap fees?"},null,null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A15,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),'2019 Data'!D6,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),Questions!A16,\"\")","v":""},null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A17,\"\")","v":""},""]
[null,{"$f":"Questions!A18","v":"Are you suspending late fees?"},null,null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A19,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),'2019 Data'!D7,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),Questions!A20,\"\")","v":""},null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A21,\"\")","v":""},""]
[null,{"$f":"Questions!A22","v":"Are you suspending shutoffs?"},null,null,{"$f":"IF(OR(C9=\"Yes\"),Questions!A23,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A24,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A25,\"\")","v":""},{"$f":"IF(OR(F9=\"Yes\"),-H9,\"\")","v":""}]
[null,{"$f":"Questions!A26","v":"Does your system receive tax revenue either directly or from a parent agency?"},null,null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A27,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),'2019 Data'!D8,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),Questions!A28,\"\")","v":""},null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A29,\"\")","v":""},""]
[null,{"$f":"Questions!A30","v":"Do you sell byproducts (e.g., biosolids, electricity, etc.)?"},null,null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A31,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),'2019 Data'!D9,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),Questions!A32,\"\")","v":""},null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A33,\"\")","v":""},""]
[null,{"$f":"Questions!A34","v":"Do you generate interest income from cash on hand?"},null,null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A35,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),'2019 Data'!D10,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),Questions!A36,\"\")","v":""},null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A37,\"\")","v":""},""]
[null,{"$f":"Questions!A38","v":"Do you have additional revenue streams that have not been identified?"},null,null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A39,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),'2019 Data'!D11,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),Questions!A40,\"\")","v":""},null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A41,\"\")","v":""},""]
[null,null,null,null,"Total revenue before COVID-19",{"$f":"SUM(F2:F13)","v":0},"Total revenue since March 2020",{"$f":"SUM(H2:H13)","v":0},"Total revenue changes due to COVID-19",{"$f":"SUM(J2:J13)","v":0}]
["Expenses","Do you expect a change in expenses?"]
[null,null,null,null,"Proceed to Cashflow Section"]
[null,{"$f":"Questions!B2","v":"Have your labor costs, regular and overtime, changed?"},null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B3,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D13,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B4,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B5,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H17-F17),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B6,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D14,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B7,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B8,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H18-F18),\"\")","v":""}]
[null,{"$f":"Questions!B9","v":"Do you purchase water for resale?"},null,null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B10,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),'2019 Data'!D15,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),Questions!B11,\"\")","v":""},null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B12,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),SUM(H19-F19),\"\")","v":""}]
[null,"Do you pay another system to treat your wholesale wastewater?",null,null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B14,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),'2019 Data'!D16,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),Questions!B15,\"\")","v":""},null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B16,\"\")","v":""},""]
[null,{"$f":"Questions!B17","v":"Have your chemical usages changed?"},null,null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B18,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),'2019 Data'!D17,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),Questions!B19,\"\")","v":""},null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B20,\"\")","v":""},""]
[null,{"$f":"Questions!B21","v":"Have your disposal costs changed?"},null,null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B22,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),'2019 Data'!D18,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),Questions!B23,\"\")","v":""},null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B24,\"\")","v":""},""]
[null,{"$f":"Questions!B25","v":"Have your testing expenses changed?"},null,null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B26,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),'2019 Data'!D19,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),Questions!B27,\"\")","v":""},null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B28,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),SUM(H23-F23),\"\")","v":""}]
[null,{"$f":"Questions!B29","v":"Has there been a change in the system's energy bill?"},null,null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B30,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),'2019 Data'!D20,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),Questions!B31,\"\")","v":""},null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B32,\"\")","v":""},""]
[null,{"$f":"Questions!B33","v":"Has there been a change in the system's other utility services?"},null,null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B34,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),'2019 Data'!D21,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),Questions!B35,\"\")","v":""},null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B36,\"\")","v":""},""]
[null,{"$f":"Questions!B37","v":"Has there been a change in use of supplies (supply chains)?"},null,null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B38,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),'2019 Data'!D22,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),Questions!B39,\"\")","v":""},null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B40,\"\")","v":""},""]
[null,{"$f":"Questions!B41","v":"Has there been a change in supplying uniforms/attire?"},null,null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B42,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),'2019 Data'!D23,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),Questions!B43,\"\")","v":""},null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B44,\"\")","v":""},""]
[null,{"$f":"Questions!B45","v":"Has there been a change in supplying Personal Protection Equipment (PPE) or other materials, such as cloth masks?"},null,null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B46,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),'2019 Data'!D24,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),Questions!B47,\"\")","v":""},null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B48,\"\")","v":""},""]
[null,{"$f":"Questions!B49","v":"Do you expect a change in the system's interest expenses?"},null,null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B50,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),'2019 Data'!D25,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),Questions!B51,\"\")","v":""},null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B52,\"\")","v":""},""]
[null,{"$f":"Questions!B53","v":"Have you incurred new expenses as a result of COVID-19?"},null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B54,\"\")","v":""},null,null,null,null,""]
[null,null,null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B57,\"\")","v":""},null,null,null,{"$f":"IF(OR(C31=\"Yes\"),Questions!B51,\"\")","v":""},{"$f":"IF(OR(C30=\"Yes\"),SUM(H30-F30),\"\")","v":""}]
[null,{"$f":"Questions!B58","v":"Do you have additional expenses that have not been identified?"},null,null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B59,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),'2019 Data'!D26,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),Questions!B60,\"\")","v":""},null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B61,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),SUM(H32-F32),\"\")","v":""}]
[null,null,null,null,"Total expenses before COVID-19",{"$f":"SUM(F17:F32)","v":0},"Total expenses since March 2020",{"$f":"SUM(H17:H32)","v":0},"Total expense changes due to COVID-19",{"$f":"SUM(J17:J32)","v":0}]
["Net Change",null,null,null,"Net before COVID-19",{"$f":"F14-F33","v":0},"Net since March 2020",{"$f":"H14-H33","v":0},"Net change due to COVID-19",{"$f":"J14-J33","v":0}]
["Cashflow",{"$f":"Questions!C2","v":"Has there been, or do you expect, a change in Accounts receivable?"},null,null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),'2019 Data'!D28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),SUM(F35-H35),\"\")","v":""}]
[null,{"$f":"Questions!C3","v":"Has there been, or do you expect, a change in Accounts payable?"},null,null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),'2019 Data'!D29,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),SUM(H36-F36),\"\")","v":""}]
[null,{"$f":"Questions!C4","v":"Will you delay pension fund contributions?"},null,null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),'2019 Data'!D30,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),SUM(F37-H37),\"\")","v":""}]
[null,{"$f":"Questions!C5","v":"Are there inter-agency funds transfers that have occurred, or that will occur?"},null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C15,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D31,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C16,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(F38-H38),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C17,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D32,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C18,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(H39-F39),\"\")","v":""}]
[null,{"$f":"Questions!C6","v":"Has there been, or do you expect, a change in the system's rate structure such as a delay in implementing a rate increase or temporary rate reductions?"},null,null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C19,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),'2019 Data'!D33,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),Questions!C20,\"\")","v":""},null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),SUM(H40-F40),\"\")","v":""}]
[null,{"$f":"Questions!C7","v":"Do you have a rate stabilization fund?"},null,null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C21,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),'2019 Data'!D34,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),Questions!C22,\"\")","v":""},null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),SUM(H41-F41),\"\")","v":""}]
[null,{"$f":"Questions!C8","v":"Has there been, or do you expect, a change in budgeted capital expenditures?"},null,null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C23,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),'2019 Data'!D35,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),Questions!C24,\"\")","v":""},null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),SUM(F42-H42),\"\")","v":""}]
[null,{"$f":"Questions!C9","v":"Are there, or do you expect, a change in expenditures due to delayed construction projects?"},null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C43=\"Yes\"),H43,\"\")","v":""}]
[null,{"$f":"Questions!C10","v":"Will you attempt to restructure existing debt?"},null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C44=\"Yes\"),H44,\"\")","v":""}]
[null,{"$f":"Questions!C11","v":"Will you incur new debt?"},null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C45=\"Yes\"),H45,\"\")","v":""}]
[null,{"$f":"Questions!C12","v":"Do you have available cash on hand?"},null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C26,\"\")","v":""},null,null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C46=\"Yes\"),H46,\"\")","v":""}]
[null,"Have you used reserve funds?",null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C27,\"\")","v":""},null,null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C47=\"Yes\"),H47,\"\")","v":""}]
[null,null,null,null,"Total cashflow before COVID-19",{"$f":"SUM(F35:F47)","v":0},"Total cashflow since March 2020",{"$f":"SUM(H35:H47)","v":0},"Total cashflow changes due to COVID-19",{"$f":"SUM(J35:J47)","v":0}]

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["Water Utility May 2020 COVID-19 Financial Impact Tool"]
["Revenue","Do you expect a change in your system's revenues?"]
[null,null,null,null,"Proceed to Expenses Section"]
[null,{"$f":"Questions!A2","v":"Have commercial/industrial revenues been impacted?"},null,null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),'2019 Data'!D3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),Questions!A4,\"\")","v":""},null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A5,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),SUM(H4-F4),\"\")","v":""}]
[null,{"$f":"Questions!A6","v":"Have residential revenues been impacted?"},null,null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A7,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),'2019 Data'!D4,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),Questions!A8,\"\")","v":""},null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A9,\"\")","v":""},""]
[null,{"$f":"Questions!A10","v":"Do you sell wholesale water/wastewater treatment?"},null,null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A11,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),'2019 Data'!D5,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),Questions!A12,\"\")","v":""},null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A13,\"\")","v":""},""]
[null,{"$f":"Questions!A14","v":"Do you charge connection/tap fees?"},null,null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A15,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),'2019 Data'!D6,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),Questions!A16,\"\")","v":""},null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A17,\"\")","v":""},""]
[null,{"$f":"Questions!A18","v":"Are you suspending late fees?"},null,null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A19,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),'2019 Data'!D7,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),Questions!A20,\"\")","v":""},null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A21,\"\")","v":""},""]
[null,{"$f":"Questions!A22","v":"Are you suspending shutoffs?"},null,null,{"$f":"IF(OR(C9=\"Yes\"),Questions!A23,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A24,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A25,\"\")","v":""},{"$f":"IF(OR(F9=\"Yes\"),-H9,\"\")","v":""}]
[null,{"$f":"Questions!A26","v":"Does your system receive tax revenue either directly or from a parent agency?"},null,null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A27,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),'2019 Data'!D8,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),Questions!A28,\"\")","v":""},null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A29,\"\")","v":""},""]
[null,{"$f":"Questions!A30","v":"Do you sell byproducts (e.g., biosolids, electricity, etc.)?"},null,null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A31,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),'2019 Data'!D9,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),Questions!A32,\"\")","v":""},null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A33,\"\")","v":""},""]
[null,{"$f":"Questions!A34","v":"Do you generate interest income from cash on hand?"},null,null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A35,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),'2019 Data'!D10,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),Questions!A36,\"\")","v":""},null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A37,\"\")","v":""},""]
[null,{"$f":"Questions!A38","v":"Do you have additional revenue streams that have not been identified?"},null,null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A39,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),'2019 Data'!D11,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),Questions!A40,\"\")","v":""},null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A41,\"\")","v":""},""]
[null,null,null,null,"Total revenue before COVID-19",{"$f":"SUM(F2:F13)","v":0},"Total revenue since March 2020",{"$f":"SUM(H2:H13)","v":0},"Total revenue changes due to COVID-19",{"$f":"SUM(J2:J13)","v":0}]
["Expenses","Do you expect a change in expenses?"]
[null,null,null,null,"Proceed to Cashflow Section"]
[null,{"$f":"Questions!B2","v":"Have your labor costs, regular and overtime, changed?"},null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B3,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D13,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B4,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B5,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H17-F17),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B6,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D14,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B7,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B8,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H18-F18),\"\")","v":""}]
[null,{"$f":"Questions!B9","v":"Do you purchase water for resale?"},null,null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B10,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),'2019 Data'!D15,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),Questions!B11,\"\")","v":""},null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B12,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),SUM(H19-F19),\"\")","v":""}]
[null,"Do you pay another system to treat your wholesale wastewater?",null,null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B14,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),'2019 Data'!D16,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),Questions!B15,\"\")","v":""},null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B16,\"\")","v":""},""]
[null,{"$f":"Questions!B17","v":"Have your chemical usages changed?"},null,null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B18,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),'2019 Data'!D17,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),Questions!B19,\"\")","v":""},null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B20,\"\")","v":""},""]
[null,{"$f":"Questions!B21","v":"Have your disposal costs changed?"},null,null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B22,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),'2019 Data'!D18,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),Questions!B23,\"\")","v":""},null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B24,\"\")","v":""},""]
[null,{"$f":"Questions!B25","v":"Have your testing expenses changed?"},null,null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B26,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),'2019 Data'!D19,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),Questions!B27,\"\")","v":""},null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B28,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),SUM(H23-F23),\"\")","v":""}]
[null,{"$f":"Questions!B29","v":"Has there been a change in the system's energy bill?"},null,null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B30,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),'2019 Data'!D20,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),Questions!B31,\"\")","v":""},null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B32,\"\")","v":""},""]
[null,{"$f":"Questions!B33","v":"Has there been a change in the system's other utility services?"},null,null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B34,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),'2019 Data'!D21,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),Questions!B35,\"\")","v":""},null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B36,\"\")","v":""},""]
[null,{"$f":"Questions!B37","v":"Has there been a change in use of supplies (supply chains)?"},null,null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B38,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),'2019 Data'!D22,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),Questions!B39,\"\")","v":""},null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B40,\"\")","v":""},""]
[null,{"$f":"Questions!B41","v":"Has there been a change in supplying uniforms/attire?"},null,null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B42,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),'2019 Data'!D23,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),Questions!B43,\"\")","v":""},null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B44,\"\")","v":""},""]
[null,{"$f":"Questions!B45","v":"Has there been a change in supplying Personal Protection Equipment (PPE) or other materials, such as cloth masks?"},null,null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B46,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),'2019 Data'!D24,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),Questions!B47,\"\")","v":""},null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B48,\"\")","v":""},""]
[null,{"$f":"Questions!B49","v":"Do you expect a change in the system's interest expenses?"},null,null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B50,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),'2019 Data'!D25,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),Questions!B51,\"\")","v":""},null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B52,\"\")","v":""},""]
[null,{"$f":"Questions!B53","v":"Have you incurred new expenses as a result of COVID-19?"},null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B54,\"\")","v":""},null,null,null,null,""]
[null,null,null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B57,\"\")","v":""},null,null,null,{"$f":"IF(OR(C31=\"Yes\"),Questions!B51,\"\")","v":""},{"$f":"IF(OR(C30=\"Yes\"),SUM(H30-F30),\"\")","v":""}]
[null,{"$f":"Questions!B58","v":"Do you have additional expenses that have not been identified?"},null,null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B59,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),'2019 Data'!D26,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),Questions!B60,\"\")","v":""},null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B61,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),SUM(H32-F32),\"\")","v":""}]
[null,null,null,null,"Total expenses before COVID-19",{"$f":"SUM(F17:F32)","v":0},"Total expenses since March 2020",{"$f":"SUM(H17:H32)","v":0},"Total expense changes due to COVID-19",{"$f":"SUM(J17:J32)","v":0}]
["Net Change",null,null,null,"Net before COVID-19",{"$f":"F14-F33","v":0},"Net since March 2020",{"$f":"H14-H33","v":0},"Net change due to COVID-19",{"$f":"J14-J33","v":0}]
["Cashflow",{"$f":"Questions!C2","v":"Has there been, or do you expect, a change in Accounts receivable?"},null,null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),'2019 Data'!D28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),SUM(F35-H35),\"\")","v":""}]
[null,{"$f":"Questions!C3","v":"Has there been, or do you expect, a change in Accounts payable?"},null,null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),'2019 Data'!D29,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),SUM(H36-F36),\"\")","v":""}]
[null,{"$f":"Questions!C4","v":"Will you delay pension fund contributions?"},null,null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),'2019 Data'!D30,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),SUM(F37-H37),\"\")","v":""}]
[null,{"$f":"Questions!C5","v":"Are there inter-agency funds transfers that have occurred, or that will occur?"},null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C15,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D31,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C16,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(F38-H38),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C17,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D32,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C18,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(H39-F39),\"\")","v":""}]
[null,{"$f":"Questions!C6","v":"Has there been, or do you expect, a change in the system's rate structure such as a delay in implementing a rate increase or temporary rate reductions?"},null,null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C19,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),'2019 Data'!D33,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),Questions!C20,\"\")","v":""},null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),SUM(H40-F40),\"\")","v":""}]
[null,{"$f":"Questions!C7","v":"Do you have a rate stabilization fund?"},null,null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C21,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),'2019 Data'!D34,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),Questions!C22,\"\")","v":""},null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),SUM(H41-F41),\"\")","v":""}]
[null,{"$f":"Questions!C8","v":"Has there been, or do you expect, a change in budgeted capital expenditures?"},null,null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C23,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),'2019 Data'!D35,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),Questions!C24,\"\")","v":""},null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),SUM(F42-H42),\"\")","v":""}]
[null,{"$f":"Questions!C9","v":"Are there, or do you expect, a change in expenditures due to delayed construction projects?"},null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C43=\"Yes\"),H43,\"\")","v":""}]
[null,{"$f":"Questions!C10","v":"Will you attempt to restructure existing debt?"},null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C44=\"Yes\"),H44,\"\")","v":""}]
[null,{"$f":"Questions!C11","v":"Will you incur new debt?"},null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C45=\"Yes\"),H45,\"\")","v":""}]
[null,{"$f":"Questions!C12","v":"Do you have available cash on hand?"},null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C26,\"\")","v":""},null,null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C46=\"Yes\"),H46,\"\")","v":""}]
[null,"Have you used reserve funds?",null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C27,\"\")","v":""},null,null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C47=\"Yes\"),H47,\"\")","v":""}]
[null,null,null,null,"Total cashflow before COVID-19",{"$f":"SUM(F35:F47)","v":0},"Total cashflow since March 2020",{"$f":"SUM(H35:H47)","v":0},"Total cashflow changes due to COVID-19",{"$f":"SUM(J35:J47)","v":0}]

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["Water Utility June 2020 COVID-19 Financial Impact Tool"]
["Revenue","Do you expect a change in your system's revenues?"]
[null,null,null,null,"Proceed to Expenses Section"]
[null,{"$f":"Questions!A2","v":"Have commercial/industrial revenues been impacted?"},null,null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),'2019 Data'!D3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),Questions!A4,\"\")","v":""},null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A5,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),SUM(H4-F4),\"\")","v":""}]
[null,{"$f":"Questions!A6","v":"Have residential revenues been impacted?"},null,null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A7,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),'2019 Data'!D4,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),Questions!A8,\"\")","v":""},null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A9,\"\")","v":""},""]
[null,{"$f":"Questions!A10","v":"Do you sell wholesale water/wastewater treatment?"},null,null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A11,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),'2019 Data'!D5,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),Questions!A12,\"\")","v":""},null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A13,\"\")","v":""},""]
[null,{"$f":"Questions!A14","v":"Do you charge connection/tap fees?"},null,null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A15,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),'2019 Data'!D6,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),Questions!A16,\"\")","v":""},null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A17,\"\")","v":""},""]
[null,{"$f":"Questions!A18","v":"Are you suspending late fees?"},null,null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A19,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),'2019 Data'!D7,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),Questions!A20,\"\")","v":""},null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A21,\"\")","v":""},""]
[null,{"$f":"Questions!A22","v":"Are you suspending shutoffs?"},null,null,{"$f":"IF(OR(C9=\"Yes\"),Questions!A23,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A24,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A25,\"\")","v":""},{"$f":"IF(OR(F9=\"Yes\"),-H9,\"\")","v":""}]
[null,{"$f":"Questions!A26","v":"Does your system receive tax revenue either directly or from a parent agency?"},null,null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A27,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),'2019 Data'!D8,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),Questions!A28,\"\")","v":""},null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A29,\"\")","v":""},""]
[null,{"$f":"Questions!A30","v":"Do you sell byproducts (e.g., biosolids, electricity, etc.)?"},null,null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A31,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),'2019 Data'!D9,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),Questions!A32,\"\")","v":""},null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A33,\"\")","v":""},""]
[null,{"$f":"Questions!A34","v":"Do you generate interest income from cash on hand?"},null,null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A35,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),'2019 Data'!D10,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),Questions!A36,\"\")","v":""},null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A37,\"\")","v":""},""]
[null,{"$f":"Questions!A38","v":"Do you have additional revenue streams that have not been identified?"},null,null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A39,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),'2019 Data'!D11,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),Questions!A40,\"\")","v":""},null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A41,\"\")","v":""},""]
[null,null,null,null,"Total revenue before COVID-19",{"$f":"SUM(F2:F13)","v":0},"Total revenue since March 2020",{"$f":"SUM(H2:H13)","v":0},"Total revenue changes due to COVID-19",{"$f":"SUM(J2:J13)","v":0}]
["Expenses","Do you expect a change in expenses?"]
[null,null,null,null,"Proceed to Cashflow Section"]
[null,{"$f":"Questions!B2","v":"Have your labor costs, regular and overtime, changed?"},null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B3,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D3,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B4,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B5,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H17-F17),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B6,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D14,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B7,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B8,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H18-F18),\"\")","v":""}]
[null,{"$f":"Questions!B9","v":"Do you purchase water for resale?"},null,null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B10,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),'2019 Data'!D15,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),Questions!B11,\"\")","v":""},null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B12,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),SUM(H19-F19),\"\")","v":""}]
[null,"Do you pay another system to treat your wholesale wastewater?",null,null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B14,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),'2019 Data'!D16,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),Questions!B15,\"\")","v":""},null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B16,\"\")","v":""},""]
[null,{"$f":"Questions!B17","v":"Have your chemical usages changed?"},null,null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B18,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),'2019 Data'!D17,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),Questions!B19,\"\")","v":""},null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B20,\"\")","v":""},""]
[null,{"$f":"Questions!B21","v":"Have your disposal costs changed?"},null,null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B22,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),'2019 Data'!D18,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),Questions!B23,\"\")","v":""},null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B24,\"\")","v":""},""]
[null,{"$f":"Questions!B25","v":"Have your testing expenses changed?"},null,null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B26,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),'2019 Data'!D19,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),Questions!B27,\"\")","v":""},null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B28,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),SUM(H23-F23),\"\")","v":""}]
[null,{"$f":"Questions!B29","v":"Has there been a change in the system's energy bill?"},null,null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B30,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),'2019 Data'!D20,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),Questions!B31,\"\")","v":""},null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B32,\"\")","v":""},""]
[null,{"$f":"Questions!B33","v":"Has there been a change in the system's other utility services?"},null,null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B34,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),'2019 Data'!D21,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),Questions!B35,\"\")","v":""},null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B36,\"\")","v":""},""]
[null,{"$f":"Questions!B37","v":"Has there been a change in use of supplies (supply chains)?"},null,null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B38,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),'2019 Data'!D22,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),Questions!B39,\"\")","v":""},null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B40,\"\")","v":""},""]
[null,{"$f":"Questions!B41","v":"Has there been a change in supplying uniforms/attire?"},null,null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B42,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),'2019 Data'!D23,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),Questions!B43,\"\")","v":""},null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B44,\"\")","v":""},""]
[null,{"$f":"Questions!B45","v":"Has there been a change in supplying Personal Protection Equipment (PPE) or other materials, such as cloth masks?"},null,null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B46,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),'2019 Data'!D24,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),Questions!B47,\"\")","v":""},null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B48,\"\")","v":""},""]
[null,{"$f":"Questions!B49","v":"Do you expect a change in the system's interest expenses?"},null,null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B50,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),'2019 Data'!D25,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),Questions!B51,\"\")","v":""},null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B52,\"\")","v":""},""]
[null,{"$f":"Questions!B53","v":"Have you incurred new expenses as a result of COVID-19?"},null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B54,\"\")","v":""},null,null,null,null,""]
[null,null,null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B57,\"\")","v":""},null,null,null,{"$f":"IF(OR(C31=\"Yes\"),Questions!B51,\"\")","v":""},{"$f":"IF(OR(C30=\"Yes\"),SUM(H30-F30),\"\")","v":""}]
[null,{"$f":"Questions!B58","v":"Do you have additional expenses that have not been identified?"},null,null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B59,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),'2019 Data'!D26,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),Questions!B60,\"\")","v":""},null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B61,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),SUM(H32-F32),\"\")","v":""}]
[null,null,null,null,"Total expenses before COVID-19",{"$f":"SUM(F17:F32)","v":0},"Total expenses since March 2020",{"$f":"SUM(H17:H32)","v":0},"Total expense changes due to COVID-19",{"$f":"SUM(J17:J32)","v":0}]
["Net Change",null,null,null,"Net before COVID-19",{"$f":"F14-F33","v":0},"Net since March 2020",{"$f":"H14-H33","v":0},"Net change due to COVID-19",{"$f":"J14-J33","v":0}]
["Cashflow",{"$f":"Questions!C2","v":"Has there been, or do you expect, a change in Accounts receivable?"},null,null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),'2019 Data'!D28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),SUM(F35-H35),\"\")","v":""}]
[null,{"$f":"Questions!C3","v":"Has there been, or do you expect, a change in Accounts payable?"},null,null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),'2019 Data'!D29,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),SUM(H36-F36),\"\")","v":""}]
[null,{"$f":"Questions!C4","v":"Will you delay pension fund contributions?"},null,null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),'2019 Data'!D30,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),SUM(F37-H37),\"\")","v":""}]
[null,{"$f":"Questions!C5","v":"Are there inter-agency funds transfers that have occurred, or that will occur?"},null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C15,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D31,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C16,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(F38-H38),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C17,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D32,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C18,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(H39-F39),\"\")","v":""}]
[null,{"$f":"Questions!C6","v":"Has there been, or do you expect, a change in the system's rate structure such as a delay in implementing a rate increase or temporary rate reductions?"},null,null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C19,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),'2019 Data'!D33,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),Questions!C20,\"\")","v":""},null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),SUM(H40-F40),\"\")","v":""}]
[null,{"$f":"Questions!C7","v":"Do you have a rate stabilization fund?"},null,null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C21,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),'2019 Data'!D34,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),Questions!C22,\"\")","v":""},null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),SUM(H41-F41),\"\")","v":""}]
[null,{"$f":"Questions!C8","v":"Has there been, or do you expect, a change in budgeted capital expenditures?"},null,null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C23,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),'2019 Data'!D35,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),Questions!C24,\"\")","v":""},null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),SUM(F42-H42),\"\")","v":""}]
[null,{"$f":"Questions!C9","v":"Are there, or do you expect, a change in expenditures due to delayed construction projects?"},null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C43=\"Yes\"),H43,\"\")","v":""}]
[null,{"$f":"Questions!C10","v":"Will you attempt to restructure existing debt?"},null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C44=\"Yes\"),H44,\"\")","v":""}]
[null,{"$f":"Questions!C11","v":"Will you incur new debt?"},null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C45=\"Yes\"),H45,\"\")","v":""}]
[null,{"$f":"Questions!C12","v":"Do you have available cash on hand?"},null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C26,\"\")","v":""},null,null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C46=\"Yes\"),H46,\"\")","v":""}]
[null,"Have you used reserve funds?",null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C27,\"\")","v":""},null,null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C47=\"Yes\"),H47,\"\")","v":""}]
[null,null,null,null,"Total cashflow before COVID-19",{"$f":"SUM(F35:F47)","v":0},"Total cashflow since March 2020",{"$f":"SUM(H35:H47)","v":0},"Total cashflow changes due to COVID-19",{"$f":"SUM(J35:J47)","v":0}]

{"sheet":"July","index":8,"n_rows":48,"n_cols":10,"rows_kept":48,"cut":false,"hidden":true,"merged":[[16,2,17,2],[29,1,30,1],[29,2,30,2],[0,0,0,9],[29,4,29,6],[30,4,30,6],[1,0,13,0],[1,1,2,1],[14,0,32,0],[14,1,15,1],[16,1,17,1],[34,0,47,0],[37,1,38,1],[37,2,38,2],[43,4,43,6],[44,4,44,6],[45,4,45,6],[42,4,42,6],[46,4,46,6]]}
["Water Utility July 2020 COVID-19 Financial Impact Tool"]
["Revenue","Do you expect a change in your system's revenues?"]
[null,null,null,null,"Proceed to Expenses Section"]
[null,{"$f":"Questions!A2","v":"Have commercial/industrial revenues been impacted?"},null,null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),'2019 Data'!D3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),Questions!A4,\"\")","v":""},null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A5,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),SUM(H4-F4),\"\")","v":""}]
[null,{"$f":"Questions!A6","v":"Have residential revenues been impacted?"},null,null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A7,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),'2019 Data'!D4,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),Questions!A8,\"\")","v":""},null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A9,\"\")","v":""},""]
[null,{"$f":"Questions!A10","v":"Do you sell wholesale water/wastewater treatment?"},null,null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A11,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),'2019 Data'!D5,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),Questions!A12,\"\")","v":""},null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A13,\"\")","v":""},""]
[null,{"$f":"Questions!A14","v":"Do you charge connection/tap fees?"},null,null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A15,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),'2019 Data'!D6,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),Questions!A16,\"\")","v":""},null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A17,\"\")","v":""},""]
[null,{"$f":"Questions!A18","v":"Are you suspending late fees?"},null,null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A19,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),'2019 Data'!D7,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),Questions!A20,\"\")","v":""},null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A21,\"\")","v":""},""]
[null,{"$f":"Questions!A22","v":"Are you suspending shutoffs?"},null,null,{"$f":"IF(OR(C9=\"Yes\"),Questions!A23,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A24,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A25,\"\")","v":""},{"$f":"IF(OR(F9=\"Yes\"),-H9,\"\")","v":""}]
[null,{"$f":"Questions!A26","v":"Does your system receive tax revenue either directly or from a parent agency?"},null,null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A27,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),'2019 Data'!D8,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),Questions!A28,\"\")","v":""},null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A29,\"\")","v":""},""]
[null,{"$f":"Questions!A30","v":"Do you sell byproducts (e.g., biosolids, electricity, etc.)?"},null,null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A31,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),'2019 Data'!D9,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),Questions!A32,\"\")","v":""},null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A33,\"\")","v":""},""]
[null,{"$f":"Questions!A34","v":"Do you generate interest income from cash on hand?"},null,null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A35,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),'2019 Data'!D10,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),Questions!A36,\"\")","v":""},null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A37,\"\")","v":""},""]
[null,{"$f":"Questions!A38","v":"Do you have additional revenue streams that have not been identified?"},null,null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A39,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),'2019 Data'!D11,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),Questions!A40,\"\")","v":""},null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A41,\"\")","v":""},""]
[null,null,null,null,"Total revenue before COVID-19",{"$f":"SUM(F2:F13)","v":0},"Total revenue since March 2020",{"$f":"SUM(H2:H13)","v":0},"Total revenue changes due to COVID-19",{"$f":"SUM(J2:J13)","v":0}]
["Expenses","Do you expect a change in expenses?"]
[null,null,null,null,"Proceed to Cashflow Section"]
[null,{"$f":"Questions!B2","v":"Have your labor costs, regular and overtime, changed?"},null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B3,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D13,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B4,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B5,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H17-F17),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B6,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D14,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B7,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B8,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H18-F18),\"\")","v":""}]
[null,{"$f":"Questions!B9","v":"Do you purchase water for resale?"},null,null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B10,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),'2019 Data'!D15,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),Questions!B11,\"\")","v":""},null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B12,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),SUM(H19-F19),\"\")","v":""}]
[null,"Do you pay another system to treat your wholesale wastewater?",null,null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B14,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),'2019 Data'!D16,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),Questions!B15,\"\")","v":""},null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B16,\"\")","v":""},""]
[null,{"$f":"Questions!B17","v":"Have your chemical usages changed?"},null,null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B18,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),'2019 Data'!D17,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),Questions!B19,\"\")","v":""},null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B20,\"\")","v":""},""]
[null,{"$f":"Questions!B21","v":"Have your disposal costs changed?"},null,null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B22,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),'2019 Data'!D18,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),Questions!B23,\"\")","v":""},null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B24,\"\")","v":""},""]
[null,{"$f":"Questions!B25","v":"Have your testing expenses changed?"},null,null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B26,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),'2019 Data'!D19,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),Questions!B27,\"\")","v":""},null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B28,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),SUM(H23-F23),\"\")","v":""}]
[null,{"$f":"Questions!B29","v":"Has there been a change in the system's energy bill?"},null,null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B30,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),'2019 Data'!D20,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),Questions!B31,\"\")","v":""},null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B32,\"\")","v":""},""]
[null,{"$f":"Questions!B33","v":"Has there been a change in the system's other utility services?"},null,null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B34,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),'2019 Data'!D21,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),Questions!B35,\"\")","v":""},null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B36,\"\")","v":""},""]
[null,{"$f":"Questions!B37","v":"Has there been a change in use of supplies (supply chains)?"},null,null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B38,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),'2019 Data'!D22,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),Questions!B39,\"\")","v":""},null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B40,\"\")","v":""},""]
[null,{"$f":"Questions!B41","v":"Has there been a change in supplying uniforms/attire?"},null,null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B42,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),'2019 Data'!D23,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),Questions!B43,\"\")","v":""},null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B44,\"\")","v":""},""]
[null,{"$f":"Questions!B45","v":"Has there been a change in supplying Personal Protection Equipment (PPE) or other materials, such as cloth masks?"},null,null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B46,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),'2019 Data'!D24,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),Questions!B47,\"\")","v":""},null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B48,\"\")","v":""},""]
[null,{"$f":"Questions!B49","v":"Do you expect a change in the system's interest expenses?"},null,null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B50,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),'2019 Data'!D25,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),Questions!B51,\"\")","v":""},null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B52,\"\")","v":""},""]
[null,{"$f":"Questions!B53","v":"Have you incurred new expenses as a result of COVID-19?"},null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B54,\"\")","v":""},null,null,null,null,""]
[null,null,null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B57,\"\")","v":""},null,null,null,{"$f":"IF(OR(C31=\"Yes\"),Questions!B51,\"\")","v":""},{"$f":"IF(OR(C30=\"Yes\"),SUM(H30-F30),\"\")","v":""}]
[null,{"$f":"Questions!B58","v":"Do you have additional expenses that have not been identified?"},null,null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B59,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),'2019 Data'!D26,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),Questions!B60,\"\")","v":""},null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B61,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),SUM(H32-F32),\"\")","v":""}]
[null,null,null,null,"Total expenses before COVID-19",{"$f":"SUM(F17:F32)","v":0},"Total expenses since March 2020",{"$f":"SUM(H17:H32)","v":0},"Total expense changes due to COVID-19",{"$f":"SUM(J17:J32)","v":0}]
["Net Change",null,null,null,"Net before COVID-19",{"$f":"F14-F33","v":0},"Net since March 2020",{"$f":"H14-H33","v":0},"Net change due to COVID-19",{"$f":"J14-J33","v":0}]
["Cashflow",{"$f":"Questions!C2","v":"Has there been, or do you expect, a change in Accounts receivable?"},null,null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),'2019 Data'!D28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),SUM(F35-H35),\"\")","v":""}]
[null,{"$f":"Questions!C3","v":"Has there been, or do you expect, a change in Accounts payable?"},null,null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),'2019 Data'!D29,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),SUM(H36-F36),\"\")","v":""}]
[null,{"$f":"Questions!C4","v":"Will you delay pension fund contributions?"},null,null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),'2019 Data'!D30,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),SUM(F37-H37),\"\")","v":""}]
[null,{"$f":"Questions!C5","v":"Are there inter-agency funds transfers that have occurred, or that will occur?"},null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C15,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D31,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C16,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(F38-H38),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C17,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D32,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C18,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(H39-F39),\"\")","v":""}]
[null,{"$f":"Questions!C6","v":"Has there been, or do you expect, a change in the system's rate structure such as a delay in implementing a rate increase or temporary rate reductions?"},null,null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C19,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),'2019 Data'!D33,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),Questions!C20,\"\")","v":""},null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),SUM(H40-F40),\"\")","v":""}]
[null,{"$f":"Questions!C7","v":"Do you have a rate stabilization fund?"},null,null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C21,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),'2019 Data'!D34,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),Questions!C22,\"\")","v":""},null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),SUM(H41-F41),\"\")","v":""}]
[null,{"$f":"Questions!C8","v":"Has there been, or do you expect, a change in budgeted capital expenditures?"},null,null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C23,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),'2019 Data'!D35,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),Questions!C24,\"\")","v":""},null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),SUM(F42-H42),\"\")","v":""}]
[null,{"$f":"Questions!C9","v":"Are there, or do you expect, a change in expenditures due to delayed construction projects?"},null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C43=\"Yes\"),H43,\"\")","v":""}]
[null,{"$f":"Questions!C10","v":"Will you attempt to restructure existing debt?"},null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C44=\"Yes\"),H44,\"\")","v":""}]
[null,{"$f":"Questions!C11","v":"Will you incur new debt?"},null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C45=\"Yes\"),H45,\"\")","v":""}]
[null,{"$f":"Questions!C12","v":"Do you have available cash on hand?"},null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C26,\"\")","v":""},null,null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C46=\"Yes\"),H46,\"\")","v":""}]
[null,"Have you used reserve funds?",null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C27,\"\")","v":""},null,null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C47=\"Yes\"),H47,\"\")","v":""}]
[null,null,null,null,"Total cashflow before COVID-19",{"$f":"SUM(F35:F47)","v":0},"Total cashflow since March 2020",{"$f":"SUM(H35:H47)","v":0},"Total cashflow changes due to COVID-19",{"$f":"SUM(J35:J47)","v":0}]

{"sheet":"August","index":9,"n_rows":48,"n_cols":10,"rows_kept":48,"cut":false,"hidden":true,"merged":[[16,2,17,2],[29,1,30,1],[29,2,30,2],[0,0,0,9],[29,4,29,6],[30,4,30,6],[1,0,13,0],[1,1,2,1],[14,0,32,0],[14,1,15,1],[16,1,17,1],[34,0,47,0],[37,1,38,1],[37,2,38,2],[43,4,43,6],[44,4,44,6],[45,4,45,6],[42,4,42,6],[46,4,46,6]]}
["Water Utility August 2020 COVID-19 Financial Impact Tool"]
["Revenue","Do you expect a change in your system's revenues?"]
[null,null,null,null,"Proceed to Expenses Section"]
[null,{"$f":"Questions!A2","v":"Have commercial/industrial revenues been impacted?"},null,null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),'2019 Data'!D3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),Questions!A4,\"\")","v":""},null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A5,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),SUM(H4-F4),\"\")","v":""}]
[null,{"$f":"Questions!A6","v":"Have residential revenues been impacted?"},null,null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A7,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),'2019 Data'!D4,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),Questions!A8,\"\")","v":""},null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A9,\"\")","v":""},""]
[null,{"$f":"Questions!A10","v":"Do you sell wholesale water/wastewater treatment?"},null,null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A11,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),'2019 Data'!D5,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),Questions!A12,\"\")","v":""},null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A13,\"\")","v":""},""]
[null,{"$f":"Questions!A14","v":"Do you charge connection/tap fees?"},null,null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A15,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),'2019 Data'!D6,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),Questions!A16,\"\")","v":""},null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A17,\"\")","v":""},""]
[null,{"$f":"Questions!A18","v":"Are you suspending late fees?"},null,null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A19,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),'2019 Data'!D7,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),Questions!A20,\"\")","v":""},null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A21,\"\")","v":""},""]
[null,{"$f":"Questions!A22","v":"Are you suspending shutoffs?"},null,null,{"$f":"IF(OR(C9=\"Yes\"),Questions!A23,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A24,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A25,\"\")","v":""},{"$f":"IF(OR(F9=\"Yes\"),-H9,\"\")","v":""}]
[null,{"$f":"Questions!A26","v":"Does your system receive tax revenue either directly or from a parent agency?"},null,null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A27,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),'2019 Data'!D8,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),Questions!A28,\"\")","v":""},null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A29,\"\")","v":""},""]
[null,{"$f":"Questions!A30","v":"Do you sell byproducts (e.g., biosolids, electricity, etc.)?"},null,null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A31,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),'2019 Data'!D9,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),Questions!A32,\"\")","v":""},null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A33,\"\")","v":""},""]
[null,{"$f":"Questions!A34","v":"Do you generate interest income from cash on hand?"},null,null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A35,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),'2019 Data'!D10,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),Questions!A36,\"\")","v":""},null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A37,\"\")","v":""},""]
[null,{"$f":"Questions!A38","v":"Do you have additional revenue streams that have not been identified?"},null,null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A39,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),'2019 Data'!D11,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),Questions!A40,\"\")","v":""},null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A41,\"\")","v":""},""]
[null,null,null,null,"Total revenue before COVID-19",{"$f":"SUM(F2:F13)","v":0},"Total revenue since March 2020",{"$f":"SUM(H2:H13)","v":0},"Total revenue changes due to COVID-19",{"$f":"SUM(J2:J13)","v":0}]
["Expenses","Do you expect a change in expenses?"]
[null,null,null,null,"Proceed to Cashflow Section"]
[null,{"$f":"Questions!B2","v":"Have your labor costs, regular and overtime, changed?"},null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B3,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D13,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B4,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B5,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H17-F17),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B6,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D14,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B7,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B8,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H18-F18),\"\")","v":""}]
[null,{"$f":"Questions!B9","v":"Do you purchase water for resale?"},null,null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B10,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),'2019 Data'!D15,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),Questions!B11,\"\")","v":""},null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B12,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),SUM(H19-F19),\"\")","v":""}]
[null,"Do you pay another system to treat your wholesale wastewater?",null,null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B14,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),'2019 Data'!D16,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),Questions!B15,\"\")","v":""},null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B16,\"\")","v":""},""]
[null,{"$f":"Questions!B17","v":"Have your chemical usages changed?"},null,null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B18,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),'2019 Data'!D17,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),Questions!B19,\"\")","v":""},null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B20,\"\")","v":""},""]
[null,{"$f":"Questions!B21","v":"Have your disposal costs changed?"},null,null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B22,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),'2019 Data'!D18,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),Questions!B23,\"\")","v":""},null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B24,\"\")","v":""},""]
[null,{"$f":"Questions!B25","v":"Have your testing expenses changed?"},null,null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B26,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),'2019 Data'!D19,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),Questions!B27,\"\")","v":""},null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B28,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),SUM(H23-F23),\"\")","v":""}]
[null,{"$f":"Questions!B29","v":"Has there been a change in the system's energy bill?"},null,null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B30,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),'2019 Data'!D20,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),Questions!B31,\"\")","v":""},null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B32,\"\")","v":""},""]
[null,{"$f":"Questions!B33","v":"Has there been a change in the system's other utility services?"},null,null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B34,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),'2019 Data'!D21,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),Questions!B35,\"\")","v":""},null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B36,\"\")","v":""},""]
[null,{"$f":"Questions!B37","v":"Has there been a change in use of supplies (supply chains)?"},null,null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B38,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),'2019 Data'!D22,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),Questions!B39,\"\")","v":""},null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B40,\"\")","v":""},""]
[null,{"$f":"Questions!B41","v":"Has there been a change in supplying uniforms/attire?"},null,null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B42,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),'2019 Data'!D23,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),Questions!B43,\"\")","v":""},null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B44,\"\")","v":""},""]
[null,{"$f":"Questions!B45","v":"Has there been a change in supplying Personal Protection Equipment (PPE) or other materials, such as cloth masks?"},null,null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B46,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),'2019 Data'!D24,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),Questions!B47,\"\")","v":""},null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B48,\"\")","v":""},""]
[null,{"$f":"Questions!B49","v":"Do you expect a change in the system's interest expenses?"},null,null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B50,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),'2019 Data'!D25,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),Questions!B51,\"\")","v":""},null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B52,\"\")","v":""},""]
[null,{"$f":"Questions!B53","v":"Have you incurred new expenses as a result of COVID-19?"},null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B54,\"\")","v":""},null,null,null,null,""]
[null,null,null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B57,\"\")","v":""},null,null,null,{"$f":"IF(OR(C31=\"Yes\"),Questions!B51,\"\")","v":""},{"$f":"IF(OR(C30=\"Yes\"),SUM(H30-F30),\"\")","v":""}]
[null,{"$f":"Questions!B58","v":"Do you have additional expenses that have not been identified?"},null,null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B59,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),'2019 Data'!D26,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),Questions!B60,\"\")","v":""},null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B61,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),SUM(H32-F32),\"\")","v":""}]
[null,null,null,null,"Total expenses before COVID-19",{"$f":"SUM(F17:F32)","v":0},"Total expenses since March 2020",{"$f":"SUM(H17:H32)","v":0},"Total expense changes due to COVID-19",{"$f":"SUM(J17:J32)","v":0}]
["Net Change",null,null,null,"Net before COVID-19",{"$f":"F14-F33","v":0},"Net since March 2020",{"$f":"H14-H33","v":0},"Net change due to COVID-19",{"$f":"J14-J33","v":0}]
["Cashflow",{"$f":"Questions!C2","v":"Has there been, or do you expect, a change in Accounts receivable?"},null,null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),'2019 Data'!D28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),SUM(F35-H35),\"\")","v":""}]
[null,{"$f":"Questions!C3","v":"Has there been, or do you expect, a change in Accounts payable?"},null,null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),'2019 Data'!D29,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),SUM(H36-F36),\"\")","v":""}]
[null,{"$f":"Questions!C4","v":"Will you delay pension fund contributions?"},null,null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),'2019 Data'!D30,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),SUM(F37-H37),\"\")","v":""}]
[null,{"$f":"Questions!C5","v":"Are there inter-agency funds transfers that have occurred, or that will occur?"},null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C15,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D31,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C16,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(F38-H38),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C17,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D32,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C18,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(H39-F39),\"\")","v":""}]
[null,{"$f":"Questions!C6","v":"Has there been, or do you expect, a change in the system's rate structure such as a delay in implementing a rate increase or temporary rate reductions?"},null,null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C19,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),'2019 Data'!D33,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),Questions!C20,\"\")","v":""},null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),SUM(H40-F40),\"\")","v":""}]
[null,{"$f":"Questions!C7","v":"Do you have a rate stabilization fund?"},null,null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C21,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),'2019 Data'!D34,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),Questions!C22,\"\")","v":""},null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),SUM(H41-F41),\"\")","v":""}]
[null,{"$f":"Questions!C8","v":"Has there been, or do you expect, a change in budgeted capital expenditures?"},null,null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C23,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),'2019 Data'!D35,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),Questions!C24,\"\")","v":""},null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),SUM(F42-H42),\"\")","v":""}]
[null,{"$f":"Questions!C9","v":"Are there, or do you expect, a change in expenditures due to delayed construction projects?"},null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C43=\"Yes\"),H43,\"\")","v":""}]
[null,{"$f":"Questions!C10","v":"Will you attempt to restructure existing debt?"},null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C44=\"Yes\"),H44,\"\")","v":""}]
[null,{"$f":"Questions!C11","v":"Will you incur new debt?"},null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C45=\"Yes\"),H45,\"\")","v":""}]
[null,{"$f":"Questions!C12","v":"Do you have available cash on hand?"},null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C26,\"\")","v":""},null,null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C46=\"Yes\"),H46,\"\")","v":""}]
[null,"Have you used reserve funds?",null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C27,\"\")","v":""},null,null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C47=\"Yes\"),H47,\"\")","v":""}]
[null,null,null,null,"Total cashflow before COVID-19",{"$f":"SUM(F35:F47)","v":0},"Total cashflow since March 2020",{"$f":"SUM(H35:H47)","v":0},"Total cashflow changes due to COVID-19",{"$f":"SUM(J35:J47)","v":0}]

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["Water Utility September 2020 COVID-19 Financial Impact Tool"]
["Revenue","Do you expect a change in your system's revenues?"]
[null,null,null,null,"Proceed to Expenses Section"]
[null,{"$f":"Questions!A2","v":"Have commercial/industrial revenues been impacted?"},null,null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),'2019 Data'!D3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),Questions!A4,\"\")","v":""},null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A5,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),SUM(H4-F4),\"\")","v":""}]
[null,{"$f":"Questions!A6","v":"Have residential revenues been impacted?"},null,null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A7,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),'2019 Data'!D4,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),Questions!A8,\"\")","v":""},null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A9,\"\")","v":""},""]
[null,{"$f":"Questions!A10","v":"Do you sell wholesale water/wastewater treatment?"},null,null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A11,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),'2019 Data'!D5,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),Questions!A12,\"\")","v":""},null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A13,\"\")","v":""},""]
[null,{"$f":"Questions!A14","v":"Do you charge connection/tap fees?"},null,null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A15,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),'2019 Data'!D6,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),Questions!A16,\"\")","v":""},null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A17,\"\")","v":""},""]
[null,{"$f":"Questions!A18","v":"Are you suspending late fees?"},null,null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A19,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),'2019 Data'!D7,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),Questions!A20,\"\")","v":""},null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A21,\"\")","v":""},""]
[null,{"$f":"Questions!A22","v":"Are you suspending shutoffs?"},null,null,{"$f":"IF(OR(C9=\"Yes\"),Questions!A23,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A24,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A25,\"\")","v":""},{"$f":"IF(OR(F9=\"Yes\"),-H9,\"\")","v":""}]
[null,{"$f":"Questions!A26","v":"Does your system receive tax revenue either directly or from a parent agency?"},null,null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A27,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),'2019 Data'!D8,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),Questions!A28,\"\")","v":""},null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A29,\"\")","v":""},""]
[null,{"$f":"Questions!A30","v":"Do you sell byproducts (e.g., biosolids, electricity, etc.)?"},null,null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A31,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),'2019 Data'!D9,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),Questions!A32,\"\")","v":""},null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A33,\"\")","v":""},""]
[null,{"$f":"Questions!A34","v":"Do you generate interest income from cash on hand?"},null,null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A35,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),'2019 Data'!D10,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),Questions!A36,\"\")","v":""},null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A37,\"\")","v":""},""]
[null,{"$f":"Questions!A38","v":"Do you have additional revenue streams that have not been identified?"},null,null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A39,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),'2019 Data'!D11,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),Questions!A40,\"\")","v":""},null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A41,\"\")","v":""},""]
[null,null,null,null,"Total revenue before COVID-19",{"$f":"SUM(F2:F13)","v":0},"Total revenue since March 2020",{"$f":"SUM(H2:H13)","v":0},"Total revenue changes due to COVID-19",{"$f":"SUM(J2:J13)","v":0}]
["Expenses","Do you expect a change in expenses?"]
[null,null,null,null,"Proceed to Cashflow Section"]
[null,{"$f":"Questions!B2","v":"Have your labor costs, regular and overtime, changed?"},null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B3,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D13,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B4,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B5,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H17-F17),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B6,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D14,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B7,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B8,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H18-F18),\"\")","v":""}]
[null,{"$f":"Questions!B9","v":"Do you purchase water for resale?"},null,null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B10,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),'2019 Data'!D15,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),Questions!B11,\"\")","v":""},null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B12,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),SUM(H19-F19),\"\")","v":""}]
[null,"Do you pay another system to treat your wholesale wastewater?",null,null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B14,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),'2019 Data'!D16,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),Questions!B15,\"\")","v":""},null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B16,\"\")","v":""},""]
[null,{"$f":"Questions!B17","v":"Have your chemical usages changed?"},null,null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B18,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),'2019 Data'!D17,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),Questions!B19,\"\")","v":""},null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B20,\"\")","v":""},""]
[null,{"$f":"Questions!B21","v":"Have your disposal costs changed?"},null,null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B22,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),'2019 Data'!D18,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),Questions!B23,\"\")","v":""},null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B24,\"\")","v":""},""]
[null,{"$f":"Questions!B25","v":"Have your testing expenses changed?"},null,null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B26,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),'2019 Data'!D19,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),Questions!B27,\"\")","v":""},null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B28,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),SUM(H23-F23),\"\")","v":""}]
[null,{"$f":"Questions!B29","v":"Has there been a change in the system's energy bill?"},null,null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B30,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),'2019 Data'!D20,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),Questions!B31,\"\")","v":""},null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B32,\"\")","v":""},""]
[null,{"$f":"Questions!B33","v":"Has there been a change in the system's other utility services?"},null,null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B34,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),'2019 Data'!D21,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),Questions!B35,\"\")","v":""},null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B36,\"\")","v":""},""]
[null,{"$f":"Questions!B37","v":"Has there been a change in use of supplies (supply chains)?"},null,null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B38,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),'2019 Data'!D22,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),Questions!B39,\"\")","v":""},null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B40,\"\")","v":""},""]
[null,{"$f":"Questions!B41","v":"Has there been a change in supplying uniforms/attire?"},null,null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B42,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),'2019 Data'!D23,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),Questions!B43,\"\")","v":""},null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B44,\"\")","v":""},""]
[null,{"$f":"Questions!B45","v":"Has there been a change in supplying Personal Protection Equipment (PPE) or other materials, such as cloth masks?"},null,null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B46,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),'2019 Data'!D24,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),Questions!B47,\"\")","v":""},null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B48,\"\")","v":""},""]
[null,{"$f":"Questions!B49","v":"Do you expect a change in the system's interest expenses?"},null,null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B50,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),'2019 Data'!D25,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),Questions!B51,\"\")","v":""},null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B52,\"\")","v":""},""]
[null,{"$f":"Questions!B53","v":"Have you incurred new expenses as a result of COVID-19?"},null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B54,\"\")","v":""},null,null,null,null,""]
[null,null,null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B57,\"\")","v":""},null,null,null,{"$f":"IF(OR(C31=\"Yes\"),Questions!B51,\"\")","v":""},{"$f":"IF(OR(C30=\"Yes\"),SUM(H30-F30),\"\")","v":""}]
[null,{"$f":"Questions!B58","v":"Do you have additional expenses that have not been identified?"},null,null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B59,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),'2019 Data'!D26,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),Questions!B60,\"\")","v":""},null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B61,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),SUM(H32-F32),\"\")","v":""}]
[null,null,null,null,"Total expenses before COVID-19",{"$f":"SUM(F17:F32)","v":0},"Total expenses since March 2020",{"$f":"SUM(H17:H32)","v":0},"Total expense changes due to COVID-19",{"$f":"SUM(J17:J32)","v":0}]
["Net Change",null,null,null,"Net before COVID-19",{"$f":"F14-F33","v":0},"Net since March 2020",{"$f":"H14-H33","v":0},"Net change due to COVID-19",{"$f":"J14-J33","v":0}]
["Cashflow",{"$f":"Questions!C2","v":"Has there been, or do you expect, a change in Accounts receivable?"},null,null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),'2019 Data'!D28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),SUM(F35-H35),\"\")","v":""}]
[null,{"$f":"Questions!C3","v":"Has there been, or do you expect, a change in Accounts payable?"},null,null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),'2019 Data'!D29,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),SUM(H36-F36),\"\")","v":""}]
[null,{"$f":"Questions!C4","v":"Will you delay pension fund contributions?"},null,null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),'2019 Data'!D30,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),SUM(F37-H37),\"\")","v":""}]
[null,{"$f":"Questions!C5","v":"Are there inter-agency funds transfers that have occurred, or that will occur?"},null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C15,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D31,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C16,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(F38-H38),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C17,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D32,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C18,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(H39-F39),\"\")","v":""}]
[null,{"$f":"Questions!C6","v":"Has there been, or do you expect, a change in the system's rate structure such as a delay in implementing a rate increase or temporary rate reductions?"},null,null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C19,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),'2019 Data'!D33,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),Questions!C20,\"\")","v":""},null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),SUM(H40-F40),\"\")","v":""}]
[null,{"$f":"Questions!C7","v":"Do you have a rate stabilization fund?"},null,null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C21,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),'2019 Data'!D34,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),Questions!C22,\"\")","v":""},null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),SUM(H41-F41),\"\")","v":""}]
[null,{"$f":"Questions!C8","v":"Has there been, or do you expect, a change in budgeted capital expenditures?"},null,null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C23,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),'2019 Data'!D35,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),Questions!C24,\"\")","v":""},null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),SUM(F42-H42),\"\")","v":""}]
[null,{"$f":"Questions!C9","v":"Are there, or do you expect, a change in expenditures due to delayed construction projects?"},null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C43=\"Yes\"),H43,\"\")","v":""}]
[null,{"$f":"Questions!C10","v":"Will you attempt to restructure existing debt?"},null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C44=\"Yes\"),H44,\"\")","v":""}]
[null,{"$f":"Questions!C11","v":"Will you incur new debt?"},null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C45=\"Yes\"),H45,\"\")","v":""}]
[null,{"$f":"Questions!C12","v":"Do you have available cash on hand?"},null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C26,\"\")","v":""},null,null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C46=\"Yes\"),H46,\"\")","v":""}]
[null,"Have you used reserve funds?",null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C27,\"\")","v":""},null,null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C47=\"Yes\"),H47,\"\")","v":""}]
[null,null,null,null,"Total cashflow before COVID-19",{"$f":"SUM(F35:F47)","v":0},"Total cashflow since March 2020",{"$f":"SUM(H35:H47)","v":0},"Total cashflow changes due to COVID-19",{"$f":"SUM(J35:J47)","v":0}]

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["Water Utility October 2020 COVID-19 Financial Impact Tool"]
["Revenue","Do you expect a change in your system's revenues?"]
[null,null,null,null,"Proceed to Expenses Section"]
[null,{"$f":"Questions!A2","v":"Have commercial/industrial revenues been impacted?"},null,null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),'2019 Data'!D3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),Questions!A4,\"\")","v":""},null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A5,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),SUM(H4-F4),\"\")","v":""}]
[null,{"$f":"Questions!A6","v":"Have residential revenues been impacted?"},null,null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A7,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),'2019 Data'!D4,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),Questions!A8,\"\")","v":""},null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A9,\"\")","v":""},""]
[null,{"$f":"Questions!A10","v":"Do you sell wholesale water/wastewater treatment?"},null,null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A11,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),'2019 Data'!D5,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),Questions!A12,\"\")","v":""},null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A13,\"\")","v":""},""]
[null,{"$f":"Questions!A14","v":"Do you charge connection/tap fees?"},null,null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A15,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),'2019 Data'!D6,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),Questions!A16,\"\")","v":""},null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A17,\"\")","v":""},""]
[null,{"$f":"Questions!A18","v":"Are you suspending late fees?"},null,null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A19,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),'2019 Data'!D7,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),Questions!A20,\"\")","v":""},null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A21,\"\")","v":""},""]
[null,{"$f":"Questions!A22","v":"Are you suspending shutoffs?"},null,null,{"$f":"IF(OR(C9=\"Yes\"),Questions!A23,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A24,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A25,\"\")","v":""},{"$f":"IF(OR(F9=\"Yes\"),-H9,\"\")","v":""}]
[null,{"$f":"Questions!A26","v":"Does your system receive tax revenue either directly or from a parent agency?"},null,null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A27,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),'2019 Data'!D8,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),Questions!A28,\"\")","v":""},null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A29,\"\")","v":""},""]
[null,{"$f":"Questions!A30","v":"Do you sell byproducts (e.g., biosolids, electricity, etc.)?"},null,null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A31,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),'2019 Data'!D9,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),Questions!A32,\"\")","v":""},null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A33,\"\")","v":""},""]
[null,{"$f":"Questions!A34","v":"Do you generate interest income from cash on hand?"},null,null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A35,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),'2019 Data'!D10,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),Questions!A36,\"\")","v":""},null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A37,\"\")","v":""},""]
[null,{"$f":"Questions!A38","v":"Do you have additional revenue streams that have not been identified?"},null,null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A39,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),'2019 Data'!D11,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),Questions!A40,\"\")","v":""},null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A41,\"\")","v":""},""]
[null,null,null,null,"Total revenue before COVID-19",{"$f":"SUM(F2:F13)","v":0},"Total revenue since March 2020",{"$f":"SUM(H2:H13)","v":0},"Total revenue changes due to COVID-19",{"$f":"SUM(J2:J13)","v":0}]
["Expenses","Do you expect a change in expenses?"]
[null,null,null,null,"Proceed to Cashflow Section"]
[null,{"$f":"Questions!B2","v":"Have your labor costs, regular and overtime, changed?"},null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B3,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D13,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B4,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B5,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H17-F17),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B6,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D14,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B7,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B8,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H18-F18),\"\")","v":""}]
[null,{"$f":"Questions!B9","v":"Do you purchase water for resale?"},null,null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B10,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),'2019 Data'!D15,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),Questions!B11,\"\")","v":""},null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B12,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),SUM(H19-F19),\"\")","v":""}]
[null,"Do you pay another system to treat your wholesale wastewater?",null,null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B14,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),'2019 Data'!D16,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),Questions!B15,\"\")","v":""},null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B16,\"\")","v":""},""]
[null,{"$f":"Questions!B17","v":"Have your chemical usages changed?"},null,null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B18,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),'2019 Data'!D17,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),Questions!B19,\"\")","v":""},null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B20,\"\")","v":""},""]
[null,{"$f":"Questions!B21","v":"Have your disposal costs changed?"},null,null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B22,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),'2019 Data'!D18,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),Questions!B23,\"\")","v":""},null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B24,\"\")","v":""},""]
[null,{"$f":"Questions!B25","v":"Have your testing expenses changed?"},null,null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B26,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),'2019 Data'!D19,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),Questions!B27,\"\")","v":""},null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B28,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),SUM(H23-F23),\"\")","v":""}]
[null,{"$f":"Questions!B29","v":"Has there been a change in the system's energy bill?"},null,null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B30,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),'2019 Data'!D20,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),Questions!B31,\"\")","v":""},null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B32,\"\")","v":""},""]
[null,{"$f":"Questions!B33","v":"Has there been a change in the system's other utility services?"},null,null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B34,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),'2019 Data'!D21,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),Questions!B35,\"\")","v":""},null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B36,\"\")","v":""},""]
[null,{"$f":"Questions!B37","v":"Has there been a change in use of supplies (supply chains)?"},null,null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B38,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),'2019 Data'!D22,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),Questions!B39,\"\")","v":""},null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B40,\"\")","v":""},""]
[null,{"$f":"Questions!B41","v":"Has there been a change in supplying uniforms/attire?"},null,null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B42,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),'2019 Data'!D23,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),Questions!B43,\"\")","v":""},null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B44,\"\")","v":""},""]
[null,{"$f":"Questions!B45","v":"Has there been a change in supplying Personal Protection Equipment (PPE) or other materials, such as cloth masks?"},null,null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B46,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),'2019 Data'!D24,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),Questions!B47,\"\")","v":""},null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B48,\"\")","v":""},""]
[null,{"$f":"Questions!B49","v":"Do you expect a change in the system's interest expenses?"},null,null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B50,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),'2019 Data'!D25,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),Questions!B51,\"\")","v":""},null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B52,\"\")","v":""},""]
[null,{"$f":"Questions!B53","v":"Have you incurred new expenses as a result of COVID-19?"},null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B54,\"\")","v":""},null,null,null,null,""]
[null,null,null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B57,\"\")","v":""},null,null,null,{"$f":"IF(OR(C31=\"Yes\"),Questions!B51,\"\")","v":""},{"$f":"IF(OR(C30=\"Yes\"),SUM(H30-F30),\"\")","v":""}]
[null,{"$f":"Questions!B58","v":"Do you have additional expenses that have not been identified?"},null,null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B59,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),'2019 Data'!D26,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),Questions!B60,\"\")","v":""},null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B61,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),SUM(H32-F32),\"\")","v":""}]
[null,null,null,null,"Total expenses before COVID-19",{"$f":"SUM(F17:F32)","v":0},"Total expenses since March 2020",{"$f":"SUM(H17:H32)","v":0},"Total expense changes due to COVID-19",{"$f":"SUM(J17:J32)","v":0}]
["Net Change",null,null,null,"Net before COVID-19",{"$f":"F14-F33","v":0},"Net since March 2020",{"$f":"H14-H33","v":0},"Net change due to COVID-19",{"$f":"J14-J33","v":0}]
["Cashflow",{"$f":"Questions!C2","v":"Has there been, or do you expect, a change in Accounts receivable?"},null,null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),'2019 Data'!D28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),SUM(F35-H35),\"\")","v":""}]
[null,{"$f":"Questions!C3","v":"Has there been, or do you expect, a change in Accounts payable?"},null,null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),'2019 Data'!D29,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),SUM(H36-F36),\"\")","v":""}]
[null,{"$f":"Questions!C4","v":"Will you delay pension fund contributions?"},null,null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),'2019 Data'!D30,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),SUM(F37-H37),\"\")","v":""}]
[null,{"$f":"Questions!C5","v":"Are there inter-agency funds transfers that have occurred, or that will occur?"},null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C15,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D31,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C16,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(F38-H38),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C17,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D32,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C18,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(H39-F39),\"\")","v":""}]
[null,{"$f":"Questions!C6","v":"Has there been, or do you expect, a change in the system's rate structure such as a delay in implementing a rate increase or temporary rate reductions?"},null,null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C19,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),'2019 Data'!D33,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),Questions!C20,\"\")","v":""},null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),SUM(H40-F40),\"\")","v":""}]
[null,{"$f":"Questions!C7","v":"Do you have a rate stabilization fund?"},null,null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C21,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),'2019 Data'!D34,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),Questions!C22,\"\")","v":""},null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),SUM(H41-F41),\"\")","v":""}]
[null,{"$f":"Questions!C8","v":"Has there been, or do you expect, a change in budgeted capital expenditures?"},null,null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C23,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),'2019 Data'!D35,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),Questions!C24,\"\")","v":""},null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),SUM(F42-H42),\"\")","v":""}]
[null,{"$f":"Questions!C9","v":"Are there, or do you expect, a change in expenditures due to delayed construction projects?"},null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C43=\"Yes\"),H43,\"\")","v":""}]
[null,{"$f":"Questions!C10","v":"Will you attempt to restructure existing debt?"},null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C44=\"Yes\"),H44,\"\")","v":""}]
[null,{"$f":"Questions!C11","v":"Will you incur new debt?"},null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C45=\"Yes\"),H45,\"\")","v":""}]
[null,{"$f":"Questions!C12","v":"Do you have available cash on hand?"},null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C26,\"\")","v":""},null,null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C46=\"Yes\"),H46,\"\")","v":""}]
[null,"Have you used reserve funds?",null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C27,\"\")","v":""},null,null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C47=\"Yes\"),H47,\"\")","v":""}]
[null,null,null,null,"Total cashflow before COVID-19",{"$f":"SUM(F35:F47)","v":0},"Total cashflow since March 2020",{"$f":"SUM(H35:H47)","v":0},"Total cashflow changes due to COVID-19",{"$f":"SUM(J35:J47)","v":0}]

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["Water Utility November 2020 COVID-19 Financial Impact Tool"]
["Revenue","Do you expect a change in your system's revenues?"]
[null,null,null,null,"Proceed to Expenses Section"]
[null,{"$f":"Questions!A2","v":"Have commercial/industrial revenues been impacted?"},null,null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),'2019 Data'!D3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),Questions!A4,\"\")","v":""},null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A5,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),SUM(H4-F4),\"\")","v":""}]
[null,{"$f":"Questions!A6","v":"Have residential revenues been impacted?"},null,null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A7,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),'2019 Data'!D4,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),Questions!A8,\"\")","v":""},null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A9,\"\")","v":""},""]
[null,{"$f":"Questions!A10","v":"Do you sell wholesale water/wastewater treatment?"},null,null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A11,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),'2019 Data'!D5,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),Questions!A12,\"\")","v":""},null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A13,\"\")","v":""},""]
[null,{"$f":"Questions!A14","v":"Do you charge connection/tap fees?"},null,null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A15,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),'2019 Data'!D6,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),Questions!A16,\"\")","v":""},null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A17,\"\")","v":""},""]
[null,{"$f":"Questions!A18","v":"Are you suspending late fees?"},null,null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A19,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),'2019 Data'!D7,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),Questions!A20,\"\")","v":""},null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A21,\"\")","v":""},""]
[null,{"$f":"Questions!A22","v":"Are you suspending shutoffs?"},null,null,{"$f":"IF(OR(C9=\"Yes\"),Questions!A23,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A24,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A25,\"\")","v":""},{"$f":"IF(OR(F9=\"Yes\"),-H9,\"\")","v":""}]
[null,{"$f":"Questions!A26","v":"Does your system receive tax revenue either directly or from a parent agency?"},null,null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A27,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),'2019 Data'!D8,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),Questions!A28,\"\")","v":""},null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A29,\"\")","v":""},""]
[null,{"$f":"Questions!A30","v":"Do you sell byproducts (e.g., biosolids, electricity, etc.)?"},null,null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A31,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),'2019 Data'!D9,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),Questions!A32,\"\")","v":""},null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A33,\"\")","v":""},""]
[null,{"$f":"Questions!A34","v":"Do you generate interest income from cash on hand?"},null,null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A35,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),'2019 Data'!D10,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),Questions!A36,\"\")","v":""},null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A37,\"\")","v":""},""]
[null,{"$f":"Questions!A38","v":"Do you have additional revenue streams that have not been identified?"},null,null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A39,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),'2019 Data'!D11,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),Questions!A40,\"\")","v":""},null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A41,\"\")","v":""},""]
[null,null,null,null,"Total revenue before COVID-19",{"$f":"SUM(F2:F13)","v":0},"Total revenue since March 2020",{"$f":"SUM(H2:H13)","v":0},"Total revenue changes due to COVID-19",{"$f":"SUM(J2:J13)","v":0}]
["Expenses","Do you expect a change in expenses?"]
[null,null,null,null,"Proceed to Cashflow Section"]
[null,{"$f":"Questions!B2","v":"Have your labor costs, regular and overtime, changed?"},null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B3,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D13,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B4,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B5,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H17-F17),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B6,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D14,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B7,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B8,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H18-F18),\"\")","v":""}]
[null,{"$f":"Questions!B9","v":"Do you purchase water for resale?"},null,null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B10,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),'2019 Data'!D15,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),Questions!B11,\"\")","v":""},null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B12,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),SUM(H19-F19),\"\")","v":""}]
[null,"Do you pay another system to treat your wholesale wastewater?",null,null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B14,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),'2019 Data'!D16,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),Questions!B15,\"\")","v":""},null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B16,\"\")","v":""},""]
[null,{"$f":"Questions!B17","v":"Have your chemical usages changed?"},null,null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B18,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),'2019 Data'!D17,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),Questions!B19,\"\")","v":""},null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B20,\"\")","v":""},""]
[null,{"$f":"Questions!B21","v":"Have your disposal costs changed?"},null,null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B22,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),'2019 Data'!D18,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),Questions!B23,\"\")","v":""},null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B24,\"\")","v":""},""]
[null,{"$f":"Questions!B25","v":"Have your testing expenses changed?"},null,null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B26,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),'2019 Data'!D19,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),Questions!B27,\"\")","v":""},null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B28,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),SUM(H23-F23),\"\")","v":""}]
[null,{"$f":"Questions!B29","v":"Has there been a change in the system's energy bill?"},null,null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B30,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),'2019 Data'!D20,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),Questions!B31,\"\")","v":""},null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B32,\"\")","v":""},""]
[null,{"$f":"Questions!B33","v":"Has there been a change in the system's other utility services?"},null,null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B34,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),'2019 Data'!D21,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),Questions!B35,\"\")","v":""},null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B36,\"\")","v":""},""]
[null,{"$f":"Questions!B37","v":"Has there been a change in use of supplies (supply chains)?"},null,null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B38,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),'2019 Data'!D22,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),Questions!B39,\"\")","v":""},null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B40,\"\")","v":""},""]
[null,{"$f":"Questions!B41","v":"Has there been a change in supplying uniforms/attire?"},null,null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B42,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),'2019 Data'!D23,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),Questions!B43,\"\")","v":""},null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B44,\"\")","v":""},""]
[null,{"$f":"Questions!B45","v":"Has there been a change in supplying Personal Protection Equipment (PPE) or other materials, such as cloth masks?"},null,null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B46,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),'2019 Data'!D24,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),Questions!B47,\"\")","v":""},null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B48,\"\")","v":""},""]
[null,{"$f":"Questions!B49","v":"Do you expect a change in the system's interest expenses?"},null,null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B50,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),'2019 Data'!D25,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),Questions!B51,\"\")","v":""},null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B52,\"\")","v":""},""]
[null,{"$f":"Questions!B53","v":"Have you incurred new expenses as a result of COVID-19?"},null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B54,\"\")","v":""},null,null,null,null,""]
[null,null,null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B57,\"\")","v":""},null,null,null,{"$f":"IF(OR(C31=\"Yes\"),Questions!B51,\"\")","v":""},{"$f":"IF(OR(C30=\"Yes\"),SUM(H30-F30),\"\")","v":""}]
[null,{"$f":"Questions!B58","v":"Do you have additional expenses that have not been identified?"},null,null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B59,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),'2019 Data'!D26,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),Questions!B60,\"\")","v":""},null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B61,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),SUM(H32-F32),\"\")","v":""}]
[null,null,null,null,"Total expenses before COVID-19",{"$f":"SUM(F17:F32)","v":0},"Total expenses since March 2020",{"$f":"SUM(H17:H32)","v":0},"Total expense changes due to COVID-19",{"$f":"SUM(J17:J32)","v":0}]
["Net Change",null,null,null,"Net before COVID-19",{"$f":"F14-F33","v":0},"Net since March 2020",{"$f":"H14-H33","v":0},"Net change due to COVID-19",{"$f":"J14-J33","v":0}]
["Cashflow",{"$f":"Questions!C2","v":"Has there been, or do you expect, a change in Accounts receivable?"},null,null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),'2019 Data'!D28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),SUM(F35-H35),\"\")","v":""}]
[null,{"$f":"Questions!C3","v":"Has there been, or do you expect, a change in Accounts payable?"},null,null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),'2019 Data'!D29,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),SUM(H36-F36),\"\")","v":""}]
[null,{"$f":"Questions!C4","v":"Will you delay pension fund contributions?"},null,null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),'2019 Data'!D30,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),SUM(F37-H37),\"\")","v":""}]
[null,{"$f":"Questions!C5","v":"Are there inter-agency funds transfers that have occurred, or that will occur?"},null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C15,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D31,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C16,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(F38-H38),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C17,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D32,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C18,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(H39-F39),\"\")","v":""}]
[null,{"$f":"Questions!C6","v":"Has there been, or do you expect, a change in the system's rate structure such as a delay in implementing a rate increase or temporary rate reductions?"},null,null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C19,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),'2019 Data'!D33,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),Questions!C20,\"\")","v":""},null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),SUM(H40-F40),\"\")","v":""}]
[null,{"$f":"Questions!C7","v":"Do you have a rate stabilization fund?"},null,null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C21,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),'2019 Data'!D34,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),Questions!C22,\"\")","v":""},null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),SUM(H41-F41),\"\")","v":""}]
[null,{"$f":"Questions!C8","v":"Has there been, or do you expect, a change in budgeted capital expenditures?"},null,null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C23,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),'2019 Data'!D35,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),Questions!C24,\"\")","v":""},null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),SUM(F42-H42),\"\")","v":""}]
[null,{"$f":"Questions!C9","v":"Are there, or do you expect, a change in expenditures due to delayed construction projects?"},null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C43=\"Yes\"),H43,\"\")","v":""}]
[null,{"$f":"Questions!C10","v":"Will you attempt to restructure existing debt?"},null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C44=\"Yes\"),H44,\"\")","v":""}]
[null,{"$f":"Questions!C11","v":"Will you incur new debt?"},null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C45=\"Yes\"),H45,\"\")","v":""}]
[null,{"$f":"Questions!C12","v":"Do you have available cash on hand?"},null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C26,\"\")","v":""},null,null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C46=\"Yes\"),H46,\"\")","v":""}]
[null,"Have you used reserve funds?",null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C27,\"\")","v":""},null,null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C47=\"Yes\"),H47,\"\")","v":""}]
[null,null,null,null,"Total cashflow before COVID-19",{"$f":"SUM(F35:F47)","v":0},"Total cashflow since March 2020",{"$f":"SUM(H35:H47)","v":0},"Total cashflow changes due to COVID-19",{"$f":"SUM(J35:J47)","v":0}]

{"sheet":"December","index":13,"n_rows":48,"n_cols":10,"rows_kept":48,"cut":false,"hidden":true,"merged":[[16,2,17,2],[29,1,30,1],[29,2,30,2],[0,0,0,9],[29,4,29,6],[30,4,30,6],[1,0,13,0],[1,1,2,1],[14,0,32,0],[14,1,15,1],[16,1,17,1],[34,0,47,0],[37,1,38,1],[37,2,38,2],[43,4,43,6],[44,4,44,6],[45,4,45,6],[42,4,42,6],[46,4,46,6]]}
["Water Utility December 2020 COVID-19 Financial Impact Tool"]
["Revenue","Do you expect a change in your system's revenues?"]
[null,null,null,null,"Proceed to Expenses Section"]
[null,{"$f":"Questions!A2","v":"Have commercial/industrial revenues been impacted?"},null,null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),'2019 Data'!D3,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),Questions!A4,\"\")","v":""},null,{"$f":"IF(OR(C4=\"Yes\"),Questions!A5,\"\")","v":""},{"$f":"IF(OR(C4=\"Yes\"),SUM(H4-F4),\"\")","v":""}]
[null,{"$f":"Questions!A6","v":"Have residential revenues been impacted?"},null,null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A7,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),'2019 Data'!D4,\"\")","v":""},{"$f":"IF(OR(C5=\"Yes\"),Questions!A8,\"\")","v":""},null,{"$f":"IF(OR(C5=\"Yes\"),Questions!A9,\"\")","v":""},""]
[null,{"$f":"Questions!A10","v":"Do you sell wholesale water/wastewater treatment?"},null,null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A11,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),'2019 Data'!D5,\"\")","v":""},{"$f":"IF(OR(C6=\"Yes\"),Questions!A12,\"\")","v":""},null,{"$f":"IF(OR(C6=\"Yes\"),Questions!A13,\"\")","v":""},""]
[null,{"$f":"Questions!A14","v":"Do you charge connection/tap fees?"},null,null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A15,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),'2019 Data'!D6,\"\")","v":""},{"$f":"IF(OR(C7=\"Yes\"),Questions!A16,\"\")","v":""},null,{"$f":"IF(OR(C7=\"Yes\"),Questions!A17,\"\")","v":""},""]
[null,{"$f":"Questions!A18","v":"Are you suspending late fees?"},null,null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A19,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),'2019 Data'!D7,\"\")","v":""},{"$f":"IF(OR(C8=\"Yes\"),Questions!A20,\"\")","v":""},null,{"$f":"IF(OR(C8=\"Yes\"),Questions!A21,\"\")","v":""},""]
[null,{"$f":"Questions!A22","v":"Are you suspending shutoffs?"},null,null,{"$f":"IF(OR(C9=\"Yes\"),Questions!A23,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A24,\"\")","v":""},null,{"$f":"IF(OR(F9=\"Yes\"),Questions!A25,\"\")","v":""},{"$f":"IF(OR(F9=\"Yes\"),-H9,\"\")","v":""}]
[null,{"$f":"Questions!A26","v":"Does your system receive tax revenue either directly or from a parent agency?"},null,null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A27,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),'2019 Data'!D8,\"\")","v":""},{"$f":"IF(OR(C10=\"Yes\"),Questions!A28,\"\")","v":""},null,{"$f":"IF(OR(C10=\"Yes\"),Questions!A29,\"\")","v":""},""]
[null,{"$f":"Questions!A30","v":"Do you sell byproducts (e.g., biosolids, electricity, etc.)?"},null,null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A31,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),'2019 Data'!D9,\"\")","v":""},{"$f":"IF(OR(C11=\"Yes\"),Questions!A32,\"\")","v":""},null,{"$f":"IF(OR(C11=\"Yes\"),Questions!A33,\"\")","v":""},""]
[null,{"$f":"Questions!A34","v":"Do you generate interest income from cash on hand?"},null,null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A35,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),'2019 Data'!D10,\"\")","v":""},{"$f":"IF(OR(C12=\"Yes\"),Questions!A36,\"\")","v":""},null,{"$f":"IF(OR(C12=\"Yes\"),Questions!A37,\"\")","v":""},""]
[null,{"$f":"Questions!A38","v":"Do you have additional revenue streams that have not been identified?"},null,null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A39,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),'2019 Data'!D11,\"\")","v":""},{"$f":"IF(OR(C13=\"Yes\"),Questions!A40,\"\")","v":""},null,{"$f":"IF(OR(C13=\"Yes\"),Questions!A41,\"\")","v":""},""]
[null,null,null,null,"Total revenue before COVID-19",{"$f":"SUM(F2:F13)","v":0},"Total revenue since March 2020",{"$f":"SUM(H2:H13)","v":0},"Total revenue changes due to COVID-19",{"$f":"SUM(J2:J13)","v":0}]
["Expenses","Do you expect a change in expenses?"]
[null,null,null,null,"Proceed to Cashflow Section"]
[null,{"$f":"Questions!B2","v":"Have your labor costs, regular and overtime, changed?"},null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B3,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D13,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B4,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B5,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H17-F17),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B6,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),'2019 Data'!D14,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),Questions!B7,\"\")","v":""},null,{"$f":"IF(OR(C17=\"Yes\"),Questions!B8,\"\")","v":""},{"$f":"IF(OR(C17=\"Yes\"),SUM(H18-F18),\"\")","v":""}]
[null,{"$f":"Questions!B9","v":"Do you purchase water for resale?"},null,null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B10,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),'2019 Data'!D15,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),Questions!B11,\"\")","v":""},null,{"$f":"IF(OR(C19=\"Yes\"),Questions!B12,\"\")","v":""},{"$f":"IF(OR(C19=\"Yes\"),SUM(H19-F19),\"\")","v":""}]
[null,"Do you pay another system to treat your wholesale wastewater?",null,null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B14,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),'2019 Data'!D16,\"\")","v":""},{"$f":"IF(OR(C20=\"Yes\"),Questions!B15,\"\")","v":""},null,{"$f":"IF(OR(C20=\"Yes\"),Questions!B16,\"\")","v":""},""]
[null,{"$f":"Questions!B17","v":"Have your chemical usages changed?"},null,null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B18,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),'2019 Data'!D17,\"\")","v":""},{"$f":"IF(OR(C21=\"Yes\"),Questions!B19,\"\")","v":""},null,{"$f":"IF(OR(C21=\"Yes\"),Questions!B20,\"\")","v":""},""]
[null,{"$f":"Questions!B21","v":"Have your disposal costs changed?"},null,null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B22,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),'2019 Data'!D18,\"\")","v":""},{"$f":"IF(OR(C22=\"Yes\"),Questions!B23,\"\")","v":""},null,{"$f":"IF(OR(C22=\"Yes\"),Questions!B24,\"\")","v":""},""]
[null,{"$f":"Questions!B25","v":"Have your testing expenses changed?"},null,null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B26,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),'2019 Data'!D19,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),Questions!B27,\"\")","v":""},null,{"$f":"IF(OR(C23=\"Yes\"),Questions!B28,\"\")","v":""},{"$f":"IF(OR(C23=\"Yes\"),SUM(H23-F23),\"\")","v":""}]
[null,{"$f":"Questions!B29","v":"Has there been a change in the system's energy bill?"},null,null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B30,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),'2019 Data'!D20,\"\")","v":""},{"$f":"IF(OR(C24=\"Yes\"),Questions!B31,\"\")","v":""},null,{"$f":"IF(OR(C24=\"Yes\"),Questions!B32,\"\")","v":""},""]
[null,{"$f":"Questions!B33","v":"Has there been a change in the system's other utility services?"},null,null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B34,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),'2019 Data'!D21,\"\")","v":""},{"$f":"IF(OR(C25=\"Yes\"),Questions!B35,\"\")","v":""},null,{"$f":"IF(OR(C25=\"Yes\"),Questions!B36,\"\")","v":""},""]
[null,{"$f":"Questions!B37","v":"Has there been a change in use of supplies (supply chains)?"},null,null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B38,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),'2019 Data'!D22,\"\")","v":""},{"$f":"IF(OR(C26=\"Yes\"),Questions!B39,\"\")","v":""},null,{"$f":"IF(OR(C26=\"Yes\"),Questions!B40,\"\")","v":""},""]
[null,{"$f":"Questions!B41","v":"Has there been a change in supplying uniforms/attire?"},null,null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B42,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),'2019 Data'!D23,\"\")","v":""},{"$f":"IF(OR(C27=\"Yes\"),Questions!B43,\"\")","v":""},null,{"$f":"IF(OR(C27=\"Yes\"),Questions!B44,\"\")","v":""},""]
[null,{"$f":"Questions!B45","v":"Has there been a change in supplying Personal Protection Equipment (PPE) or other materials, such as cloth masks?"},null,null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B46,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),'2019 Data'!D24,\"\")","v":""},{"$f":"IF(OR(C28=\"Yes\"),Questions!B47,\"\")","v":""},null,{"$f":"IF(OR(C28=\"Yes\"),Questions!B48,\"\")","v":""},""]
[null,{"$f":"Questions!B49","v":"Do you expect a change in the system's interest expenses?"},null,null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B50,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),'2019 Data'!D25,\"\")","v":""},{"$f":"IF(OR(C29=\"Yes\"),Questions!B51,\"\")","v":""},null,{"$f":"IF(OR(C29=\"Yes\"),Questions!B52,\"\")","v":""},""]
[null,{"$f":"Questions!B53","v":"Have you incurred new expenses as a result of COVID-19?"},null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B54,\"\")","v":""},null,null,null,null,""]
[null,null,null,null,{"$f":"IF(OR(C30=\"Yes\"),Questions!B57,\"\")","v":""},null,null,null,{"$f":"IF(OR(C31=\"Yes\"),Questions!B51,\"\")","v":""},{"$f":"IF(OR(C30=\"Yes\"),SUM(H30-F30),\"\")","v":""}]
[null,{"$f":"Questions!B58","v":"Do you have additional expenses that have not been identified?"},null,null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B59,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),'2019 Data'!D26,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),Questions!B60,\"\")","v":""},null,{"$f":"IF(OR(C32=\"Yes\"),Questions!B61,\"\")","v":""},{"$f":"IF(OR(C32=\"Yes\"),SUM(H32-F32),\"\")","v":""}]
[null,null,null,null,"Total expenses before COVID-19",{"$f":"SUM(F17:F32)","v":0},"Total expenses since March 2020",{"$f":"SUM(H17:H32)","v":0},"Total expense changes due to COVID-19",{"$f":"SUM(J17:J32)","v":0}]
["Net Change",null,null,null,"Net before COVID-19",{"$f":"F14-F33","v":0},"Net since March 2020",{"$f":"H14-H33","v":0},"Net change due to COVID-19",{"$f":"J14-J33","v":0}]
["Cashflow",{"$f":"Questions!C2","v":"Has there been, or do you expect, a change in Accounts receivable?"},null,null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),'2019 Data'!D28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C35=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C35=\"Yes\"),SUM(F35-H35),\"\")","v":""}]
[null,{"$f":"Questions!C3","v":"Has there been, or do you expect, a change in Accounts payable?"},null,null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),'2019 Data'!D29,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C36=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C36=\"Yes\"),SUM(H36-F36),\"\")","v":""}]
[null,{"$f":"Questions!C4","v":"Will you delay pension fund contributions?"},null,null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C13,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),'2019 Data'!D30,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),Questions!C14,\"\")","v":""},null,{"$f":"IF(OR(C37=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C37=\"Yes\"),SUM(F37-H37),\"\")","v":""}]
[null,{"$f":"Questions!C5","v":"Are there inter-agency funds transfers that have occurred, or that will occur?"},null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C15,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D31,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C16,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(F38-H38),\"\")","v":""}]
[null,null,null,null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C17,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),'2019 Data'!D32,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),Questions!C18,\"\")","v":""},null,{"$f":"IF(OR(C38=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C38=\"Yes\"),SUM(H39-F39),\"\")","v":""}]
[null,{"$f":"Questions!C6","v":"Has there been, or do you expect, a change in the system's rate structure such as a delay in implementing a rate increase or temporary rate reductions?"},null,null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C19,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),'2019 Data'!D33,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),Questions!C20,\"\")","v":""},null,{"$f":"IF(OR(C40=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C40=\"Yes\"),SUM(H40-F40),\"\")","v":""}]
[null,{"$f":"Questions!C7","v":"Do you have a rate stabilization fund?"},null,null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C21,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),'2019 Data'!D34,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),Questions!C22,\"\")","v":""},null,{"$f":"IF(OR(C41=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C41=\"Yes\"),SUM(H41-F41),\"\")","v":""}]
[null,{"$f":"Questions!C8","v":"Has there been, or do you expect, a change in budgeted capital expenditures?"},null,null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C23,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),'2019 Data'!D35,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),Questions!C24,\"\")","v":""},null,{"$f":"IF(OR(C42=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C42=\"Yes\"),SUM(F42-H42),\"\")","v":""}]
[null,{"$f":"Questions!C9","v":"Are there, or do you expect, a change in expenditures due to delayed construction projects?"},null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C43=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C43=\"Yes\"),H43,\"\")","v":""}]
[null,{"$f":"Questions!C10","v":"Will you attempt to restructure existing debt?"},null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C44=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C44=\"Yes\"),H44,\"\")","v":""}]
[null,{"$f":"Questions!C11","v":"Will you incur new debt?"},null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C25,\"\")","v":""},null,null,null,{"$f":"IF(OR(C45=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C45=\"Yes\"),H45,\"\")","v":""}]
[null,{"$f":"Questions!C12","v":"Do you have available cash on hand?"},null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C26,\"\")","v":""},null,null,null,{"$f":"IF(OR(C46=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C46=\"Yes\"),H46,\"\")","v":""}]
[null,"Have you used reserve funds?",null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C27,\"\")","v":""},null,null,null,{"$f":"IF(OR(C47=\"Yes\"),Questions!C28,\"\")","v":""},{"$f":"IF(OR(C47=\"Yes\"),H47,\"\")","v":""}]
[null,null,null,null,"Total cashflow before COVID-19",{"$f":"SUM(F35:F47)","v":0},"Total cashflow since March 2020",{"$f":"SUM(H35:H47)","v":0},"Total cashflow changes due to COVID-19",{"$f":"SUM(J35:J47)","v":0}]

{"sheet":"Questions","index":14,"n_rows":61,"n_cols":7,"rows_kept":61,"cut":false,"hidden":true,"merged":[]}
["Revenue","Expenses","Cashflow","Units","State","System Type"]
["Have commercial/industrial revenues been impacted?","Have your labor costs, regular and overtime, changed?","Has there been, or do you expect, a change in Accounts receivable?","January","AL","Drinking Water ","Yes"]
["What were your commercial/industrial revenues before COVID-19?","What were your regular labor costs, including benefits, before COVID-19?","Has there been, or do you expect, a change in Accounts payable?","February","AK","Wastewater ","No"]
["What are your commercial/industrial revenues since March 2020?","What are your regular labor costs since March 2020?","Will you delay pension fund contributions?","March","AZ","Stormwater"]
["Revenue changes =","Expense changes = ","Are there inter-agency funds transfers that have occurred, or that will occur?","April","AR","DW, WW"]
["Have residential revenues been impacted?","What were your overtime labor costs before COVID-19?","Has there been, or do you expect, a change in the system's rate structure such as a delay in implementing a rate increase or temporary rate reductions?","May","CA","DW, SW"]
["What were your residential revenues before COVID-19?","What are your overtime labor costs since March 2020?","Do you have a rate stabilization fund?","June","CO","WW, SW"]
["What are your residential revenues since March 2020?","Expense changes = ","Has there been, or do you expect, a change in budgeted capital expenditures?","July","CT","DW, WW, SW"]
["Revenue changes =","Do you purchase water for resale?","Are there, or do you expect, a change in expenditures due to delayed construction projects?","August","DE"]
["Do you sell wholesale water/wastewater treatment?","What were your expenses for purchasing water for resale before COVID-19?","Will you attempt to restructure existing debt?","October","FL"]
["What were your wholesale revenues before COVID-19?","What were your expenses for purchasing water for resale since March 2020?","Will you incur new debt?","September","GA"]
["What are your wholesale revenues since March 2020?","Expense changes = ","Do you have available cash on hand?","November","HI"]
["Revenue changes =","Do you pay another system to treat your wholesale wastewater?","What was the amount before COVID-19?","December","ID"]
["Do you charge connection/tap fees?","What were your expenses for purchasing wholesale wastewater treatment before COVID-19?","What is the amount since March 2020?",null,"IL"]
["What were your connection/tap fee revenues before COVID-19?","What were your expenses for purchasing wholesale wastewater treatment since March 2020?","How much were the transfers to other agencies before COVID-19?",null,"IN"]
["What are your connection/tap fee revenues since March 2020?","Expense changes = ","How much are the transfers to other agencies since March 2020?",null,"IA"]
["Revenue changes =","Have your chemical usages changed?","How much were the transfers from other agencies before COVID-19?",null,"KS"]
["Are you suspending late fees?","What were your chemical costs before COVID-19?","How much are the transfers from other agencies since March 2020?",null,"KY"]
["What were your late fee revenues before COVID-19?","What are your chemical costs since March 2020?","What were your revenues before COVID-19?",null,"LA"]
["What are your late fee revenues since March 2020?","Expense changes = ","What has been the cumulative effect on revenues since March 2020?",null,"ME"]
["Revenue changes =","Have your disposal costs changed?","How much did you draw on this fund before COVID-19?",null,"MD"]
["Are you suspending shutoffs?","What were your disposal costs before COVID-19?","How much have you been drawing on this fund since COVID-19?",null,"MA"]
["Have you seen less revenues from customers not paying bills? ","What are your disposal costs since March 2020?","What was the amount of cashflow before COVID-19?",null,"MI"]
["What is the lost of revenue from these accounts? ","Expense changes =","What is the amount of cashflow since March 2020?",null,"MN"]
["Revenue changes =","Have your testing expenses changed?","What will be the impact on the amount of cash available?",null,"MS"]
["Does your system receive tax revenue either directly or from a parent agency?","What were your testing costs before COVID-19?","Do you plan to draw down these accounts? If so, how much this month?",null,"MO"]
["What were your tax revenues before COVID-19?","What are your testing costs since March 2020?","How much of the reserve funds were used?",null,"MT"]
["What are your tax revenues since March 2020?","Expense changes = ","Cashflow changes =",null,"NE"]
["Revenue changes =","Has there been a change in the system's energy bill?",null,null,"NV"]
["Do you sell byproducts (e.g., biosolids, electricity, etc.)?","How much was your energy bill before COVID-19?",null,null,"NH"]
["What were your byproduct revenues before COVID-19?","How much is your energy bill since March 2020?",null,null,"NJ"]
["What are your byproduct revenues since March 2020?","Expense changes = ",null,null,"NM"]
["Revenue changes =","Has there been a change in the system's other utility services?",null,null,"NY"]
["Do you generate interest income from cash on hand?","How much were your other utility bills before COVID-19?",null,null,"NC"]
["What were your interest revenues before COVID-19?","How much are your other utility bills since March 2020?",null,null,"ND"]
["What are your interest revenues since March 2020?","Expense changes = ",null,null,"OH"]
["Revenue changes =","Has there been a change in use of supplies (supply chains)?",null,null,"OK"]
["Do you have additional revenue streams that have not been identified?","What were your supply costs before COVID-19?",null,null,"OR"]
["How much were these additional revenue streams before COVID-19?","What are your supply costs since March 2020?",null,null,"PA"]
["How much are these additional revenue streams since March 2020?","Expense changes = ",null,null,"RI"]
["Revenue changes =","Has there been a change in supplying uniforms/attire?",null,null,"SC"]
[null,"What were your uniform costs before COVID-19?",null,null,"SD"]
[null,"What are your uniform costs since March 2020?",null,null,"TN"]
[null,"Expense changes = ",null,null,"TX"]
[null,"Has there been a change in supplying Personal Protection Equipment (PPE) or other materials, such as cloth masks?",null,null,"UT"]
[null,"What were your PPE costs before COVID-19?",null,null,"VT"]
[null,"What are your PPE costs since March 2020?",null,null,"VA"]
[null,"Expense changes = ",null,null,"WA"]
[null,"Do you expect a change in the system's interest expenses?",null,null,"WV"]
[null,"What were your interest expenses before COVID-19?",null,null,"WI"]
[null,"What are your interest expenses since March 2020?",null,null,"WY"]
[null,"Expense changes = "]
[null,"Have you incurred new expenses as a result of COVID-19?"]
[null,"Have you provided housing costs or meals? If so, how much?"]
[null,"How much has this new expense cost?"]
[null,"Expense changes = "]
[null,"Have you provided paid leave for any employees who need to self-quarantine (either at the utility or at home)? If so, how much?"]
[null,"Do you have additional expenses that have not been identified?"]
[null,"How much were these additional expenses before COVID-19?"]
[null,"How much are these additional expenses since March 2020?"]
[null,"Expense changes ="]