Full Description

This paper is one of four based on the AWWA book, Water Utility Accounting. The primary reporting needs for a utility are financial statement reporting, regulatory reporting, and management reporting. This paper offers an overview of each type of report, including its purpose, requirements, format and content. In the area of financial reporting, both government owned utilities and investor owned utilities may issue annual reports, but reporting requirements differ; these differences are outlined. Under each type of report is listed a number of specific reports that fall into the category: under management reporting, for example, are planning reports, control or performance reports, and informational reports. Financial regulatory reports are those submitted to state regulatory commissions, the Securities and Exchange Commission, and tax authorities. Water Utility Accounting is AWWA publication order number 10007.

Product Details

Published: 01/01/1991 ISBN(s): 089867591X Number of Pages: 5File Size: 1 file , 230 KB