Financing and Charges for Wastewater Systems Wef Mop 27: Wef Manual of Practice No. 27

DETAILED, UP-TO-DATE GUIDANCE ON FINANCIAL PRACTICES AND PROCEDURES FOR WASTEWATER SYSTEMS

Focusing on issues of increasing urgency, this comprehensive manual of practice teaches expert methods for handling all financial aspects of wastewater collection and treatment. Created and peer-reviewed by international authorities at the Water Environment Federation, Financing and Charges for Wastewater Systems delivers up-to-date options, tools, and techniques for managing assets, financing capital improvements, and developing rates and charges that accurately and fairly reflect costs of service.

Featuring numerous case studies of real-world applications, the guidebook explains and illustrates choices in methods of analysis, structuring, and equitable allocation of the costs of wastewater collection and treatment. Financing and Charges for Wastewater Systems untangles the complexities involved in integrating the multiple considerations entailed in developing fair cost allocations and rates for service, and provides tested methods for confronting complicated decisions.

Of interest to utility managers, municipal officials, engineers, accountants, rate analysts, attorneys, and all others involved in this arena, this authoritative professional resource conveys sound financial strategies for managing functions of increasing consequence and cost. There is no better guide to the financial side of wastewater management.

Today's Best Practices:

• Asset management
• Operating and capital costs analysis and allocation
• Integrating cost allocation and rate-making
• Financing capital improvements
• Predicting revenue needs
• Accounting methods
• Pricing reused water
• Allocation of system development costs
• Implementing rate schedules
• The affordability factor
• SI and US customary units

  INSIDE:
  Introduction * Institutional Issues * Financial Management and Accounting for Wastewater Systems * Financing Capital Improvements * Determination of Revenue Requirements * Allocating Costs of Services to Cost-Causative Components * Distribution of Costs of Service to Customer Classes * Development and Design of a Schedule of Rates and Charges * Rates for Reuse of Reclaimed Water * System Development Charges * Implementing Rate Studies * Affordability * Appendix: Utility Approach to Cost Allocation * Appendix: Municipal Utility Case Law

THE WATER ENVIRONMENT FEDERATION is a technical and educational organization with members from varied disciplines who work toward the WEF's vision of preservation and enhancement of the global water environment. The WEF network includes water quality professionals from 79 member associations in 30 countries. Its headquarters is in Alexandria, Virginia.