This handbook is concerned with improving the financial management of water and sanitation services to enable them to function reliably and efficiently.
|Title||Financial management of water supply and sanitation : a handbook|
|Year of Publication||1994|
|Pagination||x, 83 p.: 9 fig., 4 tab., 13 boxes|
|Publisher||World Health Organization (WHO)|
|Place Published||Geneva, Switzerland|
|Keywords||accounting, administration, cab94/5, charges, cost recovery, costs, financial management, financing, manuals, sanitation, sustfin, water supply|
This handbook is concerned with improving the financial management of water and sanitation services to enable them to function reliably and efficiently. While primarily designed as a guide for operation and control, the handbook is addressed to a wide range of planners, project officers and other professionals of water and sanitation agencies involved in policy-making, management and training. Part 1 of the book provides a general conceptual framework for financial management based on the objective of full resources coverage, and stressing the importance of partnership between the community and the agency responsible for providing services. Part 2 deals with the practical aspects of cost recovery, from consideration of the operating environment and users' needs and expectations, to the identification and analysis of the technical options, cash-raising options, economic pricing, tariff structures, and financial records and reports.
|Notes||Rev. ed. of: Nyumbu, I.L. ... [et al.] (1990). Water supply and sanitation : handbook of financial principles and methods. Geneva, Switzerland, World Health Organization. WHO/CWS/90.10|
|Custom 1||202.6, 202.8|