* If expenditure is higher than the maximum range, an affordability check (for both users and providers) might be required to ensure long-term sustainability.
* If a basic level of service is being delivered and expenditure is outside the cost benchmarks, then there may be context-specific explanations; such as the service is in a densely-populated area with economies of scale, or, conversely, the area is difficult or remote to reach.
====Financing of capital maintenance====
Mechanisms to finance long-term or capital maintenance have been less clearly defined and ongoing asset management is rarely planned for in programme implementation (Fonseca et.al, 2013). [[Tariffs | Tariffs]], where used, are usually set at a level that should cover operational and minor maintenance but not the full replacement costs of assets. A fear that tariffs would be unaffordable to rural users has led to reluctance to introduce cost-reflective pricing in many low-income countries, much as in high-income countries.
'''Picture 1. Who is responsible for capital maintenance?'''
[[Image:CapManEx pic.jpg|thumb|none|500px|Source: Fonseca, Brikké and Kouassi Komlan, 2005, p. 172]]
In practice, capital maintenance costs, which occur for instance when a pump needs to be replaced or a borehole redeveloped, are covered through a combination of any savings made by the community service provider and ad hoc funding by the service authority or an external project or programme. Unfortunately in many cases, these expenditures are simply not made, resulting in insufficient capital maintenance, which is reflected in high rates of nonfunctionality and poor service levels (Fonseca et.al, 2013).
==Key documents==
