AWWA ACE91103

This paper is one of four based on the AWWA book, Water Utility Accounting. This paper describes three functions that historically have been directly or indirectly related to accounting activities: audits, financing, and information systems. Audits are discussed in terms of types of audits, skills required to perform them, the role of independence in the auditing process. Various types of financing mechanisms (rates and charges, debt, and receipts from contributions in aid of construction) place various demands on the accounting department; these are briefly reviewed. Finally, the placement of the information services department as a sub-department of the accounting department is discussed, including reasons for including information services under accounting and reasons that some utilities are rethinking that hierarchy. Specific problems relating to government owned utilities and information services are presented. Water Utility Accounting is AWWA publication order number 10007.

Product Details

Published:

01/01/1991

ISBN(s):

089867591X

Number of Pages:

4

File Size:

1 file , 130 KB