These bottom lines are vital for the success of the reform and will enable the entities to have the independence and borrowing capability required to tackle the challenges ahead. Water service entities remain responsible and accountable to the communities they serve. Councils will collectively own the entities on behalf of their communities within their service area. On the recommendation of the working group, councils will be given shares in the new water service entities, ensuring continued public ownership. Councils will receive shares on a per capita basis: one per 50,000 residents, rounded up. 