; (4) any allocation to the eligible entity for a preceding fiscal year that remains unused; and (5) the per capita water demand of the population served by the eligible entity during the most recent calendar year for which data are available and the accessibility of water supplies to the eligible entity. (c) Use of allocated funds Funds allocated to an eligible entity under subsection (b) may be used to pay up to 50 percent of the cost of establishing and carrying out an incentive program. (d) Fixture recycling Eligible 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. (e) Issuance of incentives (1) In general Financial incentives may be provided to residential consumers that meet the requirements of the applicable incentive program. (2) Manner of issuance An eligible entity may— (A) issue all financial incentives directly to residential consumers; or (B) with approval of the Administrator, delegate all or part of financial incentive administration to other organizations, including local governments, municipal water authorities, water utilities, and nonprofit organizations. (3) Amount The amount of a financial incentive shall be determined by the eligible entity, taking into consideration— (A) the amount of any Federal or State tax incentive available for the purchase of the residential water-efficient product or service; (B) the amount necessary to change consumer behavior to purchase water-efficient products and services