A model for determining the impact of control costs on municipal finances

Academic Article


  • The objective of the micro analysis model is to measure the impact of alternative water pollution control facility financing methods on the operating position of a municipality's water and sewer fund. The four alternative methods included in the model taxonomy are representative of the local, state and federal sources of capital that are generally available to municipalities. Model methodology consists of the preparation of pro forma financial statements based on trend analysis of the water and sewer fund financial condition. These pro forma financial statements present a clear picture of the deficit or surplus conditions that can be expected under each of the facility financing methods.
  • Authors

    Author List

  • Rucks AC
  • Start Page

  • 43
  • End Page

  • 52
  • Volume

  • 51
  • Issue

  • 1