SB 1190 introduces stricter requirements for municipally owned utilities regarding water loss audits. The bill applies to utilities with more than 150,000 service connections and mandates additional validation if reported water losses exceed state-established thresholds. Utilities must complete an audit validation within 180 days, develop a water loss mitigation plan within one year, and integrate this plan into their broader water conservation strategy. If excessive water loss continues for three consecutive years, further in-depth validation and plan revisions are required. The bill also imposes a $25,000 administrative penalty per violation for non-compliance.