The IDB has contracted K&M to assess the impact of COVID-19 on water and sanitation utilities throughout Latin America and the Caribbean (LAC). K&M will begin with an assessment of the impact to date by reviewing data provided by utilities. Following this review, K&M will develop a generic financial model that can be used to quantify the projected financial and operational impact on the utilities. This draft financial model will be tested by applying it to three utilities in LAC, two of which are in Colombia and Jamaica. After testing the financial model, K&M will finalize the generic financial model and prepare a user manual for it. In addition, based on the results of the application of the financial model, K&M will produce recommendations for mitigating the impacts of COVID-19 on utilities in LAC.