Financial management for water utilities : principles of finance, accounting, and management controls / Ann Tu-Anh Bui, editor.

Format:

Book

Contributor:

Bui, Ann T.

American Water Works Association.

Language:

English

Subjects (All):

Water-supply--United States--Accounting.

Water-supply.

Water utilities--United States--Accounting.

Water utilities.

Water utilities--United States--Finance.

Physical Description:

1 online resource (600 p.)

Edition:

1st ed.

Place of Publication:

Denver, Colo. : American Water Works Association, c2012.

Language Note:

English

Summary:

Good financial management is critical for the successful operation of both private and governmental water utilities. This book provides a complete information resource on sound financial and accounting practices and procedures for water utilities. Intended for financial staff, managers, and executives of water utilities, the book covers these topics and more ¿ Water utility management ¿ Functions of financial management ¿ Standardized methods of accounting and reporting ¿ Developing projections ¿ Budgeting ¿ Rates and revenues ¿ O & M expenses ¿ Assets and liabilities ¿ Taxes ¿ Capital improvement planning and financing ¿ Internal controls and audits The included Appendices on CD provide valuable support materials, including the complete NARUC Uniform System of Accounts for Class A Water Utilities, and sample annual reports, interim financial reports, 10-K filing, and policy statements.

Contents:

pt. 1. Water utility financial management overview

pt. 2. Financial accounting overview

pt. 3. Financial reports

pt. 4. Accounting cycle implementation and management

pt. 5. Financial management functions.

Notes:

Includes index.

ISBN:

1-61300-140-1

OCLC:

922966871