With the support of the United States Agency for International Development Energy Division, Office of Energy & Infrastructure, the National Association of Regulatory Utility Commissioners has developed a Cost-Reflective Tariff Toolkit consisting of several short and practical primers.

The primers are meant to be used by utility service regulators in countries with emerging economies to design rates that are based on actual cost of service and to effectively engage the public and key stakeholders in the decision-making process.

• Promoting Transparency and Public Participation in Energy Regulation: A Communications Primer for Utility Regulators
  • This primer focuses on developing a set of recommendations that regulators in countries with emerging economies may want to consider when designing a communications strategy, particularly with regard to engaging the public and key stakeholders during a pending tariff change.

• Regulatory Accounting: A Primer for Utility Regulators
  • This primer is a guide to the structure and function of a system of accounts that regulated utilities can use to ensure they are accurately recording and categorizing financial transactions and presenting coherent data to the regulator.

• Cost of Capital and Capital Markets: A Primer for Utility Regulators
  • This primer is a guide to helping utility regulators around the world understand the capital markets and estimate the cost of capital, which is one of the elements of effective cost-based ratemaking and developing cost-reflective tariffs.