Replication package: Cash adequacy and accountable stewardship in Indonesian water utility tariff design

Data, code and outputs supporting the study of cash adequacy and accountable stewardship in Indonesian regional drinking-water enterprises (BUMD Air Minum), reported in an ICBAS 2026 conference paper and an F1000Research (RSF Gateway) article that are related versions of one study. Contents. Transcribed national cross-tabulations of utility health category by full-cost-recovery status for FY2022 (393 utilities) and FY2023 (394 utilities) with agreement measures and decomposition; an annual cash-flow model with deterministic scenarios, sensitivity grids, calibrated archetypes, block-tariff and household-bill tables; a 20,000-draw Monte Carlo comparison of five funding designs (mc_dscr.npy, 5 x 20,000, D1 to D5); robustness, equal-expected-outlay and rank-regression outputs; a regulatory mapping of Minister of Home Affairs Regulations 70/2016, 71/2016 and 21/2020; an assumption register (E1); source provenance; a reporting checklist; Figures 1 to 3 (PNG, SVG, EPS). Reproduction. Python 3.12 with numpy 2.3.5 and matplotlib 3.10.8 (requirements.txt). Run "python analyse.py" to regenerate all tables, results.json, mc_dscr.npy and Figures 1 and 2 (seeds 20261025, 20261026, 20261027); "python prepare_support.py" regenerates the support tables and Figure 3. checksums.sha256 lists SHA-256 hashes of all files. Evidence boundary. National cells are aggregate values transcribed from Buku Kinerja BUMD Air Minum 2023 (Figure 8, p. 9) and 2024 (Figure 77, p. 82); the original reports are not redistributed and their publishers retain all rights. Utility cash flows and all probability distributions are stipulated and hypothetical; no field data were collected and the proposed governance architecture has not been implemented. Licences. Author-generated data tables and figures: CC BY 4.0. Code (analyse.py, prepare_support.py): MIT.