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American Water Works Association

Financial Management for Water Utilities : Principles of Finance, Accounting, and Management Controls

Financial Management for Water Utilities : Principles of Finance, Accounting, and Management Controls

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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 electronic Appendices, which will be delivered to your My Downloads, 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.

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