Presentation on theme: "Village of Denzil PS 3150 Pilot Project summary. Pilot Project Introduction A pilot project was initiated with the Village of Denzil to provide further."— Presentation transcript:
Pilot Project Introduction A pilot project was initiated with the Village of Denzil to provide further guidance on tangible capital assets to Urban Municipalities'
Project Participants Village of Denzil Kathy Reschny VEMAX Management Gordon Sparks Nicole Allen Ministry of Municipal Affairs Kathy Rintoul Steve Brown Stark and Marsh Chris De jong
PS 3150 Case Study Village of Denzil Nicole Allen
PS 3150 Case Study Deliverables This presentation will illustrate the methods, used for the Village of Denzil pilot, to; ▫inventory linear assets (roads, water mains & sewer mains) ▫value linear assets
Pilot Project Steps Discussion with Village of Denzil Administrator ▫PS 3150 Policy ▫Asset classes for Village of Denzil Completion of Asset Register (VEMAX) ▫Inventory ▫Asset valuation Discussion and review of methods with Accounting Advisors (Stark and Marsh)
Pilot Project Steps This method is outlined in six basic steps, which include: 1.Development and Review of PS 3150 Policy 2.Determining Inventory Information Source 3.Determining Infrastructure Asset Types 4.Process Used for Inventorying Infrastructure Asset Types 5.Process Used for Valuing Infrastructure Asset Types 6.Inputting Information into the www.sasktca.ca Asset Registerwww.sasktca.ca
Step 1. Development and Review of PS 3150 Policy A threshold of $5,000 was used for all individual assets in the Village of Denzil A threshold of $25,000 was used for all pooled assets in the Village of Denzil This threshold was reviewed with project accounting advisors
PS 3150 Policy Review Once the PS 3150 policy has been drafted it should be reviewed with both your auditor and your council prior to continuing on to step 2.
Step 2. Determining Inventory Information Source Village of Denzil has a population of approximately 142 people Linear Assets include ▫51,720 m 2 of Roads ▫3,244 m of Water mains water treatment plant, wells and reservoirs ▫3,405 m of Sanitary sewer mains Sewage Lagoons and lifts
Inventory Source Engineering plan drawings Engineering asbuilt drawings Municipality engineered plans Municipality maps GIS based maps Internet based maps
Inventory Source It was determined that the inventory would be completed off the Village Asbuilt Drawings These Asbuilt Drawings were provided by the Village of Denzil Assets depicted on the Asbuilt drawings include roads, back lanes, water mains, sewer mains
Additional Inventory Source For linear assets not included on the asbuilt drawing (eg. sidewalks, newer assets), a combination of municipal maps and local knowledge was used
Step 3. Infrastructure Asset Types There are many types of linear assets that need to be considered for urban municipalities. A list of urban linear assets for villages is listed, in part, in the following slides. Linear assets that were recorded in the village pilot are highlighted in bold. More asset classes are listed in Appendix C of the “TCA Reference Manual” which can be found at http://www.sasktca.ca/assets/File/TCA%20Reference%20Manual. pdf.
Asset Types - Roads Road Structure (Land under road, Subgrade, Culverts) Road Surface (Gravel, Asphalt, etc.) Back Lanes (Structure, Surface) Curb and Gutter Swales Sidewalks and Paths (cement sidewalks, Asphalt paths)
Asset Types - Water Water mains (Hydrants, Valves, Reducers, etc.) Water services to lots Water source (Wells, nearby community, etc.) Water reservoirs Water treatment plant
Road as 1 or 2 Assets? Some sources recommend recording roads as 2 separate assets (the road structure and the road surface) ▫This accounts for the difference in useful life between the road structure and surface
Road as 1 or 2 Assets? Accounting advisors review determined that: ▫Village of Denzil gravel surfaced roads could be inventoried as a single asset (structure and surface combined)
Inventory of Road Structure Roads were inventoried using the Asbuilt Drawings With the addition of road width, road type and year of construction from Village staff
Road Inventory Method 1. The road assets were segmented based on village blocks. 2.A single road asset was measured from the middle of one intersection to the middle of the next intersection 3.The length of the road segment was determined using the scale provided on the asbuilt drawings. 4.The width of the road was determined by Village staff. It is important to note that most plans illustrate the road right of way not the actual usable road. The road right of way width often includes sidewalks and ditches and is not all usable road.
Road Inventory Method 5.The area of the road segment was calculated by multiplying the road width by the road segment length (road area is used in the valuation process). 6.The years of construction for roads in the pilot were determined by Village staff. 7.The asset useful life was estimated in Step 1: Development and Review of PS 3150 Policy. For the pilot, roads were assigned a useful life of 40 years.
Inventory of Back lanes Back lanes were inventoried using the Asbuilt Drawings With the addition of lane width, lane surface and year of construction from Village staff
Back Lane Inventory Method 1.The back lanes all had a gravel surface and were inventoried as a single asset (surface and structure) 2. The back lanes were segmented based on village blocks 3. Segments were measured from the edge of the west adjacent road to the edge of the east adjacent road 4. The length of the back lane segments was scaled from the asbuilt drawings
Back Lane Inventory Method 5. The width of the back lane was determined by Village staff 6. The area of the back lane was calculated by multiplying the back lane segment length by the back lane width 7. The years of construction for the back lanes were determined by Village staff 8. The pilot policy assigned a useful life of 40 years to back lanes
Inventory of Sidewalks Sidewalks were inventoried using a Municipal Map Village staff provided sidewalk location, width and year of construction
Sidewalk Inventory Method 1.Village staff sketched the locations and widths of all sidewalks on the municipal map 2. The sidewalks were segmented by Village blocks 3. Segments were measured from the west adjacent road to the east adjacent road 4.The lengths of the sidewalks were scaled from the village map
Sidewalk Inventory Method 5. The widths of the sidewalks were determined by Village staff 6. The years of construction for sidewalks in the pilot was determined by Village staff 7. The pilot policy assigned a useful life of 30 years to sidewalks
Water Main Inventory Method 1.The water mains were segmented by Village block. 2.Water main segments were measured from the center of one intersection to the center of the next adjacent intersection - If the properties of the pipe change within that segment (i.e. pipe diameter, year of construction, etc.) the segment needs to be divided to reflect unique properties for each segment 3.Water main features (i.e. valves, hydrants, etc.) were not individually inventoried and were assumed to be included with the water main.
Water Main Inventory Method 4.Water services to individual lots were not inventoried and are assumed to be included with the water main 5.The asbuilt drawings list water main properties including year of construction, pipe size, and material type 6.The length of each water main was scaled from the asbuilt drawings 7.In the pilot policy water mains were assigned a useful life of 75 years
Sanitary Main Inventory Method 1.The sanitary sewers were segmented based on sanitary manholes 2.Sanitary segments were measured from the upstream manhole to the next manhole 3.Sanitary features (i.e. cleanouts, manholes) were not inventoried individually and were assumed to be included with the sanitary main 4.The asbuilt drawings list most required information for the sanitary mains including year of construction, pipe size, material type and segment length 5.In the policy sanitary mains were assigned a useful life of 75 years
5. Valuing Infrastructure Inventory When valuing assets it is important to consider the relative importance of the information you are searching for. PS 3150 is not intended to be a task in recovering information from 40 years ago. To determine what level of detail is required for the valuation the following chart can be used.
Roads - Valuation Flow Chart All but one road were past the useful life The remaining road, had no historical cost
Estimating Replacement Costs How can replacement costs be estimated if required? The Urban Linear Asset Costing Survey has a summary of replacement costs for all asset types and will be distributed in early October
Road Replacement Costs From the Linear Costing Survey: Estimated replacement cost of gravel roads ▫~ $24.55 /m 2 This estimated unit cost of $24.55 /m 2 then be multiplied by the road area found in Step 4.
Back lanes - Valuation Flow Chart All back lanes are past the useful life
Sidewalks- Valuation Flow Chart All sidewalks are past the useful life
Water mains - Valuation Flow Chart All water mains have remaining useful lives
Water main Replacement Costs From the Linear Costing Survey: All water mains in the Village of Denzil are 150mm Estimated replacement cost of 150mm water main without services ▫~ $402.13 /m Estimated replacement cost of 150mm water services ▫~ $44.01 /m
Water main Replacement Costs Therefore to calculate the estimated replacement cost, of a 150mm water main in Dalmeny, with services ▫$402.13 /m + $44.01 /m = $446.14 /m This estimated unit cost of $446.14 /m can then be multiplied by the pipe length found in Step 4 to determine the segment replacement cost.
Sanitary Mains - Valuation Flow Chart All sanitary mains have remaining useful lives
Sanitary main Replacement Costs From the Linear Costing Survey: All sanitary mains in the Village of Denzil are 200mm Estimated replacement cost of 200mm sanitary main without services ▫~ $349.40 /m Estimated replacement cost of 200mm sanitary services ▫~ $81.20 /m
Sanitary main Replacement Costs Therefore to calculate the estimated replacement cost, of a 200mm water main in Dalmeny, with services ▫$349.40 /m + $81.20 /m = $430.60 /m This estimated unit cost of $430.60 /m can then be multiplied by the pipe length found in Step 4 to determine the segment replacement cost.
6. Inputting Information into Asset Register This will not be covered in this webinar A webinar for use of the Asset Register is available on the www.sasktca.ca website, under the resources tabwww.sasktca.ca
General Assets Include ▫Land ▫Land Improvements ▫Buildings ▫Cultural & Historical Assets ▫Machinery & Equipment ▫Vehicles ▫Etc.
General Assets The following tools are available for help with inventorying and valuing general assets ▫Pilot Project Summaries (available October) ▫RM of Buckland Pilot presentation (sasktca.ca) PS 3150 Project Summary (RMAA Presentation) PS 3150 Project Summary (RMAA Presentation) ▫Town of Dalmeny Pilot presentation (sasktca.ca) Presentation slideshow part 2 - Nicole Allen/Shelley Funk Presentation slideshow part 2 - Nicole Allen/Shelley Funk