Comparability and Consistency
The KPIs should be consistent in definition, measurement techniques and data assembly. While KPIs are measured over a period of time, they should reveal the progress of the program and brought a few insight of the system for MIS reasons so that corrective action could be initiated the management.
The monetary indicators could be compared cross-sectoral but for the consistency reasons, care have to be taken that accounting system should be similar across all utilities. The consistency means that whole the data of all the units under consideration are available at a predefined interval in the desired format.