Water sector reforms in many developing countries particularly in Africa has seen the devolvement of water supply from the central government to water supply and sanitation utility companies owned by the central government, municipal authorities or regional governments, but operated as private companies. The main reason for the reforms was service improvement through ring-fencing of revenue generated by the water and sanitation utilities, so that the same could be used for improvement and sustainability of the water and sanitation services. The reforms also focused on making the water and sanitation services attractive to private-public partnership. The main focus of this module is to improve governance, financial and commercial management skills of managers and senior officers of the water and sanitation utility companies for improved service delivery not only to the formal, but also the informal urban settlements. The participants will be taken through relevant aspects of setting goals and objectives, and translating these to operation plans for implementation for both financial and commercial aspects. Also to be covered is financial planning and management, formulation of budgets, and tariff setting and the role of information technology. The participants will be taken through the process formulation of commercial strategies and appropriate implementation plans, marketing and public relations tools designed for improvement of service delivery and the company image.