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  • SIMPLE - Introduction to GASB 34
    generally accepted accounting principles GAAP for state and local governmental entities including publicly owned water systems The standards and principles developed by GASB are strictly voluntary However some states may incorporate them into their laws and regulations and therefore make them mandatory for local governments and the water systems they operate In June 1999 GASB approved Statement Number 34 Basic Financial Statements and Management s Discussion and Analysis for State and Local Governments Statement Number 34 revised several accounting practices and established new standards for the annual financial reports required of state and local governments The revisions were intended to make annual financial reports easier to understand and make the financial data more useful to decision makers GAAP and GASB 34 make good sense for publicly owned water systems as these principles are often the best way to keep track of finances Following them will help you form a better picture of your system s financial health forecast future shortfalls and continue to deliver safe drinking water to your customers In addition following GASB standards is a must for obtaining a clean opinion i e a good credit rating from an auditor Clean opinions are often necessary for loans negotiating favorable interest rates or issuing bonds GASB 34 requires An accounting of revenues and expenditures in the period in which they are earned or incurred This is called accrual based accounting For example if the water system provides water in December 2003 and receives payment in February 2004 the water system would report that the money was earned in 2003 This change will allow the system and its investors to understand the direct financial results of its investments A reporting of the value of infrastructure assets and the cost of deferred maintenance These measures allow the public to evaluate how

    Original URL path: http://simple.werf.org/Books/Contents/Asset-Management-for-Small-Utilities/Appendices/Introduction-to-GASB-34 (2016-05-01)
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  • SIMPLE - Other STEP Guide Documents
    on Asset Management Safe Drinking Water Act Primacy Agencies Tribal Contacts Other STEP Guide Documents Interactive Training Practitioner Contents GASB 34 The 10 Steps to Asset Management Asset Management Guidelines Develop an Improvement Plan Reports Case Studies SAM Practitioner Tools Contents Asset Management for Small Utilities Appendices Other STEP Guide Documents Other Simple Tools for Effective Performance STEP documents for small drinking water systems can be obtained from EPA by calling the Safe Drinking Water Hotline at 800 426 4791 and requesting the document by its publication number The documents can also be found on the EPA s website AVAILABLE NOW A Small Systems Guide to the Total Coliform Rule TCR This workbook Is designed to help small systems understand the TCR and the mandatory monitoring required under the rule Provides sample worksheets to help systems organize and track TCR monitoring data Provides appropriate follow up actions should monitoring show a positive presence of coliform Publication number EPA 816 R 01 017A Published June 2001 Safe Drinking Water Act SDWA Regulation Overview Brochure for Small Systems This brochure Summarizes SDWA regulations that currently exist are proposed or are under development that affect or will affect small water systems Emphasizes how the regulations relate to each other Explains the multi barrier approach to microbial and chemical radiological risks and how SDWA regulations fit into this type of framework Publication number EPA 816 R 03 017 Published September 2003 Complying With the Revised Drinking Water Standard for Arsenic Small Entity Compliance Guide This workbook Is designed to help systems understand and achieve compliance with the Arsenic Rule Provides sample worksheets to help systems organize data Provides guidance for small systems on their selection of appropriate compliance options Publication number EPA 816 R 02 008A Published August 2002 Strategic Planning Workbook This workbook

    Original URL path: http://simple.werf.org/Books/Contents/Asset-Management-for-Small-Utilities/Appendices/Other-STEP-Guide-Documents (2016-05-01)
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  • SIMPLE - Sources of Financial Assistance to Drinking Water Systems
    to help you raise the money your system will require to maintain its assets in good condition replace deteriorated assets and continue to provide safe and secure drinking water to your customers Contact your State or Regional Tribal Capacity Development Coordinator and the Public Service Agency through Primacy Agencies or Tribal Contacts for more information Major Providers of Financial Assistance to Drinking Water Systems Name of Program Description Contact Information Drinking Water State Revolving Fund DWSRF These state administered loans enable water systems to finance infrastructure improvements provide training and fund source water protection activities Website Safe Water Drinking Hotline at 800 426 4791 Rural Utilities Service RUS Water and Wastewater Loan and Grant Program This program offers loans and grants to develop water and waste disposal systems in rural areas to reduce user costs Website 202 720 9540 State specific programs Your state may offer additional funding programs State contacts Tribal specific programs EPA gives grants not loans to tribes through the DWSRF Tribal Set Aside program for improvements to water systems that serve tribes States and the Indian Health Service may provide additional financial assistance Tribal contacts Other Potential Sources of Financing or Financial Assistance for Drinking Water Systems Name of Program Description Contact Information Community Development Block Grants CDBG This program offers grants to disadvantaged cities urban counties and states to develop viable communities Website 202 708 1112 Public Works and Infrastructure Development Grants These grants help distressed communities overcome barriers that inhibit the growth of their local economies Website 202 482 5081 National Bank for Cooperatives Loan Program CoBank CoBank provides loans to larger credit worthy rural utilities Website 800 542 8072 Rural Community Assistance Corporation RCAC RCAC provides loans to rural utilities in 11 western states to help meet the financing needs of rural communities

    Original URL path: http://simple.werf.org/CMSPages/PortalTemplate.aspx?aliaspath=%2fBooks%2fContents%2fAsset-Management-for-Small-Utilities%2fAppendices%2fSources-of-Financial-Assistance-to-Drinking-Water (2016-05-01)
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  • SIMPLE - Sources for More Information on Asset Management
    Act Primacy Agencies Tribal Contacts Other STEP Guide Documents Interactive Training Practitioner Contents GASB 34 The 10 Steps to Asset Management Asset Management Guidelines Develop an Improvement Plan Reports Case Studies SAM Practitioner Tools Contents Asset Management for Small Utilities Appendices Sources for More Information on Asset Management Electronic Programs CAPFinance The Environmental Finance Center at Boise State University has developed an easy to use computer program to help water systems inventory their assets and analyze funding options for rehabilitation and replacement of assets For more information or to order a copy call 208 426 1567 or visit their website Show me Water Ratemaker The Missouri Department of Natural Resources has developed analysis software to help water systems set rates To obtain a free copy call 800 361 4827 Documents A Guidebook of Financial Tools produced by the Environmental Financial Advisory Board and the Environmental Finance Center Network is available in PDF format It is also available by emailing efin epa gov or by calling 800 490 9198 Financial Accounting Guide for Small Water Utilities Michael D Peroo 1997 Kansas Rural Water Association This document is available through the National Drinking Water Clearinghouse West Virginia University 800 624 830 GASB

    Original URL path: http://simple.werf.org/CMSPages/PortalTemplate.aspx?aliaspath=%2fBooks%2fContents%2fAsset-Management-for-Small-Utilities%2fAppendices%2fSources-for-More-Information-on-Asset-Management (2016-05-01)
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  • SIMPLE - Safe Drinking Water Act Primacy Agencies
    Department of Planning and Natural Resources Division of Environmental Protection 340 773 1082 EPA Region 3 215 814 2300 Delaware Delaware Health and Social Services Division of Public Health 302 739 5410 District of Columbia Environmental Health Administration Water Resources Management Division 202 535 2190 Maryland Department of the Environment Public Drinking Water Program 410 537 3000 Pennsylvania Department of Environmental Protection Bureau of Water Supply Management 717 787 5017 Virginia Department of Health Division of Water Supply Engineering 804 786 5566 West Virginia Bureau for Public Health Environmental Engineering Department 304 558 2981 EPA Region 4 404 562 9345 Alabama Department of Environmental Management Water Supply Branch 334 271 7773 Florida Department of Environmental Protection Drinking Water Section 850 487 1762 Georgia Department of Natural Resources Water Resources Branch 404 656 4087 Kentucky Department of Environmental Protection Drinking Water Branch 502 564 3410 Mississippi Department of Health Division of Water Supply 601 576 7518 North Carolina Department of Environment and Natural Resources Public Water Supply Section 919 733 2321 South Carolina Department of Health and Environmental Control Bureau of Water 803 898 4300 Tennessee Department of Environment and Conservation Division of Water Supply 615 532 0191 EPA Region 5 312 886 4239 Illinois Environmental Protection Agency Division of Public Water Supplies 217 785 8653 Indiana Department of Environmental Management Drinking Water Branch 317 308 3282 Michigan Department of Environmental Quality Drinking Water and Radiological Protection Division 517 335 9216 Minnesota Department of Health Drinking Water Protection Section 651 215 0770 Ohio Environmental Protection Agency Division of Drinking and Ground Water 614 644 2752 Wisconsin Department of Natural Resources Bureau of Water Supply 608 266 2299 EPA Region 6 214 665 2757 Arkansas Department of Health Division of Engineering 501 661 2623 Louisiana Office of Public Health Division of Environmental

    Original URL path: http://simple.werf.org/CMSPages/PortalTemplate.aspx?aliaspath=%2fBooks%2fContents%2fAsset-Management-for-Small-Utilities%2fAppendices%2fSafe-Drinking-Water-Act-Primacy-Agencies (2016-05-01)
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  • SIMPLE - Tribal Contacts
    on Asset Management Safe Drinking Water Act Primacy Agencies Tribal Contacts Other STEP Guide Documents Interactive Training Practitioner Contents GASB 34 The 10 Steps to Asset Management Asset Management Guidelines Develop an Improvement Plan Reports Case Studies SAM Practitioner Tools Contents Asset Management for Small Utilities Appendices Tribal Contacts These contacts can provide additional information about the laws governing your Tribe US EPA Headquarters American Indian Environmental Office 202 564

    Original URL path: http://simple.werf.org/CMSPages/PortalTemplate.aspx?aliaspath=%2fBooks%2fContents%2fAsset-Management-for-Small-Utilities%2fAppendices%2fTribal-Contacts (2016-05-01)
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  • SIMPLE - Restricted Access
    SIMPLE Getting Started Pathways to Asset Management Effective Implementation Asset Management for Small Utilities Interactive Training Practitioner Contents GASB 34 The 10 Steps to Asset Management Asset Management Guidelines Develop an Improvement Plan Reports Case Studies SAM Practitioner Tools Practitioner Entry WERF membership required to view this page This section is restricted for access only to Water Environment Research Foundation WERF members Should you wish to view the material within

    Original URL path: http://simple.werf.org/CMSPages/PortalTemplate.aspx?aliaspath=%2fPages%2fRestricted-Access (2016-05-01)
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  • SIMPLE - Overview
    services it is essential to manage this expenditure more effectively by using Best Appropriate Practice BAP in portfolio asset management This will ensure that customers and stakeholders are getting the level of service required at the lowest sustainable life cycle cost or best value What will SIMPLE achieve The objective of SIMPLE is to provide a web based asset management learning environment that will assist organizations to implement best appropriate practice life cycle asset management programs These programs will assist in addressing the various external drivers for change including but not limited to Increasing regulatory requirements Population growth Aging assets requiring substantial maintenance and renewal attention A more technically sophisticated asset base Increasingly limited resources and budgets Climate change Security By changing the way we think about how to manage assets to provide cost effective sustainable service delivery we can achieve a significant difference in the way in which we invest in operations maintenance and use of capital By providing staff with best appropriate practice tools like SIMPLE we can derive significant benefits in the way in which businesses operate and more importantly the way organizational units will work together as a total enterprise How will this project benefit the Asset Management Industry SIMPLE is intended to drive a broad range of benefits to the industry by Providing a systematic rationalization for determining where the most cost effective investment acquisition maintenance renewal in the asset portfolio is over the life cycle of the asset portfolio that is directing limited dollars toward the optimal application in any given budget cycle Extending the life of existing assets through optimal maintenance practices and optimal rehabilitation interventions thereby deferring major capital expenditure Improving the analysis of asset investments to ensure we are acquiring new or rehabilitating old assets by identifying and understanding the whole

    Original URL path: http://simple.werf.org/CMSPages/PortalTemplate.aspx?aliaspath=%2fBooks%2fContents%2fWhat-is-SIMPLE-%2fOverview (2016-05-01)
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