; (2) the targeted population of the eligible entity's incentive program, such as general households, low-income households, or first-time homeowners, and the probable effectiveness of the incentive program for that population; (3) for existing programs, the effectiveness of the incentive program in encouraging the adoption of water efficient products and services; and (4) any prior year's allocation to the eligible entity that remains unused. (d) Use of allocated funds Funds allocated to an entity under subsection (c) may be used to pay up to 50 percent of the cost of establishing and carrying out an incentive program. (e) Fixture recycling Entities are encouraged to promote or implement fixture recycling programs to manage the disposal of older fixtures replaced due to the incentive program under this section. (f) Issuance of rebates Financial incentives may be provided to consumers that meet the requirements of the incentive program. The entity may issue all financial incentives directly to consumers or, with approval of the Administrator, delegate some or all financial incentive administration to other organizations including, but not limited to, local governments, municipal water authorities, and water utilities. The amount of a financial incentive shall be determined by the entity, taking into consideration— (1) the amount of the allocation to the entity under subsection (c); (2) the amount of any Federal, State, or other organization's tax or financial incentive available for the purchase of the residential water efficient product or service; (3) the amount necessary to change consumer behavior to purchase water efficient products and services