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Guide to ring-fencing of local government-run water utilities (English)

This guide is presented in seven sections. Section one discusses ring-fencing within the context of Local Government Unit (LGU)-run water utilities. Section two provides the conceptual and operational framework and the preparatory steps to implement ring-fencing. Section three provides an overview of the steps in ring-fencing. Section four discusses detailed procedures on how prior accounting records are reconstructed to establish the balance sheet...
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Cortez,Maribelita; Orda,Evelyn; Elvas,Leila H.; Mendoza,Anna Maria E.; Maris Salas, Stella.

Guide to ring-fencing of local government-run water utilities (English). Washington, DC: World Bank. http://documents.worldbank.org/curated/en/616911468174866713

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