It also provides bulk water services in Michoacan state through the Lazaro Cardenas aqueduct. The revenues from the Cutzamala and PAI systems are earmarked to Trust Fund 1928 for operation and investment. The revenues from the Lazaro Cardenas aqueduct go to the federal budget. The revenues go to the federal budget. There are concerns about the effectiveness and efficiency of public expenditures. For example, among a sample of 80 utilities, unaccounted-for water due to physical losses amounts to 37% of the total water produced (CONAGUA, 2010b) and many wastewater treatment plants are not operational.