The Financial Accounting Guide for Small Water Utilities strives to take the mystery out of accounting. It moves from basics through key concepts such as the general ledger, monthly financial results, the balance sheet, etc. This includes sample formats and examples, as well as case histories telling "how we do it here".

Construction projects are the theme of this handbook. That's because capital improvement construction projects bring together most of the experts you work with - consulting engineers, attorneys, bond council, financial advisors, contractors, etc. They are in charge of building your project to spec, on time and within budget. It is your job to make sure your experts do theirs

Operators are arguably the single most important resource of any water or wastewater utility. Sure, those systems need their boards/councils, other employees and income. But it’s the operators who get the essential jobs done right, assuring that customers receive potable water day after day. This handbook presents a fast look-up information, graphs, tables, charts, equations and formulas.

This Handbook has three purposes: 1) To help supervisors, boards/city council and employees review the basics. 2) To provide practical tips and examples concerning personnel problems and issues. 3) To look beyond the rush of daily affairs to the future and your relationship with your customers. It is by partnering with customers that small systems will be able to make decisions today about serving your children and grandchildren tomorrow.

The pressure is on to operate your utility as a business. That is why you need the Water Board Bible. It is the road map for more effective governance New board/council members use it to find out what is their job. Seasoned board/council members use it to learn what's changed and why. For a quick overview of the do's and don'ts city administrators and clerks look to this handbook.