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...
更多显示
详细
-
2010/01/01
-
工作文件
-
56932
-
1
-
1
-
2010/10/06
-
Disclosed
-
Guide to ring-fencing of local government-run water utilities
-
water utility