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Financing and Charges for Wast...
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Financing and Charges for Wastewater Systems
Saved in:
Bibliographic Details
Main Author:
Federation, Water Environment
Format:
eBook
Language:
English
Published:
Chicago :
Water Environment Federation,
2018.
Series:
Manual of practice.
Subjects:
Sewage disposal
>
United States
>
Finance.
Sewage disposal
>
Finance
United States
Online Access:
Click for online access
Holdings
Description
Table of Contents
Similar Items
Staff View
Table of Contents:
Intro
TITLE PAGE
COPYRIGHT
CONTENTS
LIST OF FIGURES
LIST OF TABLES
PREFACE
Chapter 1: Introduction
1.0 INTRODUCTION
2.0 HISTORICAL OVERVIEW
3.0 WATER POLLUTION CONTROL ACT, AS AMENDED
4.0 MEASUREMENT OF BENEFIT AND USE
5.0 MANUAL OF PRACTICE CHAPTER CONTENTS
6.0 UNITS OF MEASUREMENT
7.0 REFERENCES
Chapter 2: Institutional Issues
1.0 INTRODUCTION
2.0 INSTITUTIONAL ORGANIZATION
2.1 Single Community
2.2 Independent Authority
2.3 Special Purpose District
2.4 Multipurpose District
2.5 Joint Ownership
2.6 Regional Agencies
2.7 Private Ownership
3.0 SELECTING THE APPROPRIATE INSTITUTIONAL ORGANIZATION
4.0 INTERNAL ORGANIZATIONAL CONSIDERATIONS
4.1 System Operations
4.2 Staffing and Data Availability
4.3 Utility Billing Systems
5.0 OTHER INSTITUTIONAL CONSIDERATIONS
5.1 Lender Requirements
5.2 Multiparty Agreements
5.3 Contract for Service Outside of Local Jurisdiction
5.4 Special Service Contracts and User Agreements
5.5 Privately Owned Utilities and Public-Private Partnerships
6.0 SELECT GOVERNMENTAL REGULATIONS
6.1 Clean Water Act User Charge Regulations
6.2 Other Governmental Regulations
7.0 REFERENCES
Chapter 3: Financial Management and Accounting for Wastewater Systems
1.0 INTRODUCTION
2.0 POLICY DEVELOPMENT AND ADOPTION
3.0 FINANCIAL PLANNING
4.0 BUDGETING
5.0 COST ACCOUNTING AND FINANCIAL REPORTING
6.0 FINANCIAL RESERVES
7.0 FINANCIAL MANAGEMENT AND ACCOUNTING-CONCLUSIONS
8.0 REFERENCES
Chapter 4: Financing Capital Improvements
1.0 INTRODUCTION
2.0 CAPITAL AND FINANCIAL PLANNING PROCESS
3.0 ESTABLISHING CAPITAL FINANCING POLICIES
4.0 SOURCES OF CAPITAL FUNDING AND FINANCING
5.0 INTERNAL FINANCING SOURCES
5.1 User Charges
5.2 Special Assessment
5.3 Ad Valorem Taxes
5.4 System Development Charges
5.5 Equity
5.6 Cost Reductions
5.7 Depreciation
5.8 Intra-Municipal Loans
6.0 EXTERNAL FINANCING SOURCES
6.1 Public Financing
6.2 Public Financing Alternatives
6.2.1 General Obligation Bonds
6.2.2 Revenue Bonds
6.2.3 Green Bonds
6.2.4 Special Assessment Bonds
6.2.5 Commercial Paper
6.2.6 Government Loans and Grants
6.3 Private Financing
6.3.1 Private Placements
6.3.2 Public-Private Partnerships
6.4 Contributions
6.5 Leasing
6.5.1 Capital Leasing
6.5.2 Certificates of Participation
7.0 ISSUING MUNICIPAL SECURITIES: THE PROCESS
7.1 Private Placement
7.2 Negotiated Sale
7.3 Competitive Sale
8.0 FINANCING CONSIDERATIONS FOR INVESTOR-OWNED UTILITIES
9.0 SUMMARY
10.0 REFERENCES
Chapter 5: Determination of Revenue Requirements
1.0 INTRODUCTION
2.0 APPROACHES TO DETERMINE REVENUE REQUIREMENTS
2.1 Cash-Needs Approach
2.2 Operations and Maintenance Expenses
2.3 Operations and Maintenance Reserve
2.4 Debt Service Payments
2.5 Capital Expenditures
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