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d. For public entities, the number of customers. e. For private entities, the number of members or shareholders and shares of stock outstanding or a description of other means of ownership, f. Geographical area served by the sponsoring entity with a map showing the boundaries of the entity or the service area, g. A brief history of the sponsoring entity, h. Current financial condition to include copies of the two most recent balance sheets and statements of revenues and expenditures, 1. Identification of revenue sources and a summary of revenues received during the last two fiscal years by category (service charges, tap fees, assessments, etc.), J. A description of existing water supply facilities owned and/or operated by the entity, and k. A listing of the physical assets of the sponsoring entity. 4.2.3 Previous Studies To the maximum extent possible, the results of any previous studies and investigation should be utilized for the current feasibility study. If the feasibility study was preceded by a reconnaissance study, the results of the reconnaissance study should be summarized in an introductory chapter. 4.2.4 Study Area Description The study area is generally the geographic area to be served by the proposed project. The study area description should include the following items: a. A narrative description of the study area to include the county, the location of towns or cities, topography, and locations of major streams. b. A study area map showing each of the items in a., above, as well as the locations of existing facilities, proposed project facilities and lands to be served. c. Climatic data for the study area including average monthly temperatures, average annual and average monthly precipitation, and length of frost-free period (for irrigation projects). d. Socio-economic characteristics of the study area such as population, employment and land use. For irrigation projects, the tabulation should provide a description 22