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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.