Financing and Charges for Wastewater Systems

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Federation, Water Environment
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Chicago : Water Environment Federation, 2018.
Colección:Manual of practice.
Temas:
Sewage disposal > United States > Finance.
Eaux usées > Évacuation > États-Unis > Finances.
Sewage disposal > Finance
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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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