Government Finance Manuals

Amatetti, E.J. (1993).  Meeting Future Financing Needs of Water Utilities, Denver, CO: American Water Works Association Research Foundation.

This report provides an overview of the key elements in a comprehensive, well-conceived strategy for meeting the funding needs of water utilities.  Some of the issues discussed include changes in the finance of water utility operations, strategic financial planning and risk management, determining the creditworthiness of a water utility, identifying and evaluating financing alternatives, marketing securities, and the implications of tax laws for financing alternatives.

Bland, R. L.  (1989).  A Revenue Guide for Local Government.  Washington, D.C.: International City/County Management Association.

This book covers six of the most common local government revenue sources:  property taxes, general sales taxes, excise taxes, income taxes, user charges, and impact fees.  Bland discusses the advantages and disadvantages of each revenue source, identifies recent trends in local government finance, and provides his recommendations on how to promote revenue stability. 

Golgowski, G. & Dowling, A.  (1985). Review of Approaches and Techniques Used to Assist in Financing the Retrofitting of Existing Urban Storm Drain Systems.  East Central Florida Regional Planning Council, Maitland, Florida. (37 KB)

This paper explores alternative funding options for stormwater system improvement projects including utilities, drainage districts, municipal bonds, state and federal grants-in-aid, and special assessments. The authors focus on options available to Florida communities and provide a case study of Orlando and Orange County, Florida to show other communities how to fund stormwater programs through a variety of different funding sources. 

Lucero, A.  (1997).  The Price of Progress:  Infrastructure Payments You Can Live With. American City and County 112(5), 42-49. (36 KB)

This article reviews several of the infrastructure financing options that are available to communities including impact fees, special assessment and community facilities districts, and tax increment financing.  The article also discusses breaking down projects into components in order to finance smaller, more affordable projects and addresses how to gain public support for the new financing strategies.

Matzer, J. Jr. (Ed.).  (1989).  Capital Projects:  New Strategies for Planning, Management, and Finance. Washington D.C.: International City/County Management Association (ICMA).

The International City Management Association published this book to provide local government officials with a resource guide covering infrastructure planning, management, and funding options.  The book is divided into five sections covering different aspects of infrastructure management and finance.  The first section discusses declining federal funding and other constraints that have caused local governments to fall behind in the construction and maintenance of new and existing public works projects.  The second section of the book provides case studies of innovative planning methods and the third section discusses infrastructure management tools and techniques.  The fourth section discusses several financing alternatives including municipal bonds, revolving loan funds, special districts, impact fees, and utilities.  The final section of the book discusses infrastructure maintenance programs. 

Raftelis, G.A.  (1989).  The Arthur Young Guide to Water and Wastewater Finance and Pricing.  Chelsea, Michigan: Lewis Publishers.

This book discusses water and wastewater financial planning and pricing.  The book describes the major capital items required for water and wastewater utilities, the capital and financial planning process, and the different short-, and long-term financing methods that are available to utility planners.  The book also discusses capital recovery charges, and the pricing process for water and wastewater utilities.  This book does not address stormwater utilities but many of the concepts used in financial planning and pricing for water and wastewater utilities can be adapted for use with a stormwater utility.  

Strachota, D. & Engelbrekt, B.  (1992).  Catalog of Public Fees and Charges.  Chicago, Illinois: Government Finance        Officers Association.  

This catalog lists nearly 1500 different types of public fees and charges that communities have created to subsidize services provided by the local government.  This would be a good brainstorming resource for communities searching for additional revenue sources. 

United States Environmental Protection Agency, Office of Water.  (1993). Guidance Specifying Management Measures For Sources of Nonpoint Pollution In Coastal Waters. [Online]. Available: http://www.epa.gov/OWOW/NPS/MMGI/Chapter7/index.html

      This is actually a chapter (7) entitled Management Measures for Wetlands, Riparian Areas, and Vegetated Treatment systems. The chapter primarily covers management measures used to protect and restore wetlands and riparian areas in order to protect the coastal waters from nonpoint solution. 

United States Environmental Protection Agency,  Administration and Resources Management. (1990).  Paying for Progress: Perspectives on Financing Environmental Protection. Washington, D.C.: Author.

This publication includes essays on the topic of financing environmental protection projects that were written by government officials, conservation groups, financial experts, industry professionals, and academics.  The essays examine the changing roles of federal, state, and local governments, creative approaches to environmental financing, and overcoming barriers and introducing incentives. 

United States Environmental Protection Agency, Office of Water.  (1988).  Financing Marine and Estuarine Programs:  A Guide to Resources. Washington, D.C.: Author.   (464 KB)

The U.S. EPA Office of Water developed this financial resource guide for marine and estuarine program managers so that they would be better prepared to finance the protection plans of the National Estuary Program.  The guide is divided into three sections:  an introduction and overview of finance concepts, an examination of several financial management mechanisms, and ten case studies of financial mechanisms that can be used to fund marine and estuarine programs.  This guide is designed to help managers of marine and estuarine programs but the discussion of basic financial terms and possible financing mechanisms would be helpful to stormwater program managers as well.

United States Environmental Protection Agency, Office of Water.  (1990).  Funding of Expanded Uses Activities by State Revolving Fund Programs:  Examples and Program Recommendations, Washington, D.C. Author.

This guide includes a description of the state revolving loan fund program and discusses the availability of those funds for expanded uses activities.  The guide includes eight examples of projects that could potentially receive revolving loan fund money.  Three of the examples are stormwater management projects, three are agricultural activities, and two are groundwater protection activities. 

United States Environmental Protection Agency, Office of Water.  (1994).  A State and Local Government Guide to Environmental Program Funding Alternatives, Washington, D.C.: Author. [Online] Available:  http://www.epa.gov/OWOW/NPS/MMGI/funding.html

This manual discusses several innovative funding sources that have been utilized by local governments to pay for environmental protection.  The manual covers state revolving funds, public-private partnerships, grants, leases, taxes, fees, bonds, and pollutant trading programs that have been used around the country and provides a bibliography that lists other references and contact information for each type of funding mechanism.

United States Environmental Protection Agency, Office of Water.  (1999).  Catalog of Federal Funding Sources for Watershed Protection (Second Edition), Washington, D.C.: Author.  [Online].  Available: http://www.epa.gov/OWOW/watershed/wacademy/fund.html.

This publication identifies a number of federal funding sources that can be utilized for watershed protection projects.  The federal funding sources included in the catalog are for projects related to: agriculture, coastal waters, disaster prevention and relief, economic development, education and research, environmental justice, forestry, Indian tribes, mining, monitoring, pollution prevention and control, watershed and drinking water source protection, wetlands, and wildlife.