On the Move
Quarterly NewsletterOn the Move
Quarterly NewsletterSpring (March) Quarter 2000, Volume 13, Number 1
with excerpts gratefully taken from "Understanding GASB 34's Infrastructure Reporting Requirements" by Patrick McNamee, Daniel Dornan, Daniel Bajadek & Edward Chait of PricewaterhouseCoopers LLP
With the increased awareness and utilization of Asset Management principles by local agencies, the Governmental Accounting Standards Board (GASB) has moved to formalize the reporting procedures for infrastructure asset reporting. This change should encourage and facilitate the further utilization of this important management and accountability tool.
In June 1999 GASB unanimously approved Statement No. 34 (GASB 34): Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments. Among its many provisions, GASB 34 requires that state and local governments begin to report on the value of their infrastructure assets, including roads, bridges, water and sewer facilities, and dams.
"GASB 34 provides wide latitude in how infrastructure assets must be reported. However, for state and local governments to comply, it may take significant efforts to define appropriate policies, develop consistent methodologies, deploy asset management systems, and assemble necessary documentation."
In the PricewaterhouseCoopers report, the authors summarize the key aspects of GASB 34's infrastructure reporting requirements, discuss the rationale for these requirements, and identify issues and challenges associated with implementing these requirements in a rational, consistent, and cost-effective manner. Because of their excellent work, and with their permission, we will include much of that material in this article. (All material in quotations is taken directly from that report.)
"To meet their [accountability] obligations...governments are required to provide useful, relevant, reliable, and understandable information that addresses the principal needs of a variety of users...annual financial reports should allow users to assess a government's accountability to assisting them in determining compliance with finance-related laws, rules and regulations, as well as in making economic, social, and political decisions. The three groups of primary users identified by GASB are: citizens, legislative and oversight bodies, and investors and creditors."
The driving focus of these accounting and reporting changes, is to "give [government] officials a more comprehensive way to demonstrate their long-term stewardship of public resources."
The most "significant and far reaching" of these new requirements deal with the reporting of general infrastructure assets--i.e. "roads, bridges, tunnels, drainage systems, water and sewer systems, dams and lighting systems." (NOTE: "Buildings are excluded from the definition of infrastructure assets, unless they are an ancillary part of a network of infrastructure.")
Nationwide, GASB 34 affects about 84,000 local jurisdictions. Infrastructure reporting requirements apply to about 28,000 local jurisdictions that own major general infrastructure assets. It allows depreciation or preservation approaches for managing and reporting on those assets.
After hearing all these concerns, the Governmental Accounting Standards Board (GASB) concluded that infrastructure reporting is essential for the fair presentation of financial results for state and local governments.
To effectively implement the GASB 34 infrastructure reporting requirement, local government implementation teams will need to be developed. These teams will then need to focus on the following:
There is not a "one-size-fits-all approach" for responding to GASB 34.
Instead, local jurisdictions have the latitude to tailor their response to their
particular jurisdiction.
The information gathered in compliance with the GASB 34 requirement is also a base response to the management information needs of infrastructure managers. This information gathering is already underway in many local jurisdictions as they have moved toward using the principles of asset management.
The impetus behind the implementation of this requirement is to more fully support and encourage the principles of asset management and accountability at all levels of public responsibility.
Local governments will want to consider that the gathering and dissemination of infrastructure information provides value to both the government entity and it's constituents. It is an opportunity to share infrastructure asset management information with the public and the financial community. The level of detail gathered is driven by the needs of infrastructure managers.
With the ever increasing demand on local government budgets, the GASB 34 reporting requirements hope to help with effective asset management. This will, in turn, provide local decision-making bodies with the information they need to manage their important infrastructure assets. "What gets measured gets done."
The PricewaterhouseCoopers report indicates that, "to determine the year when infrastructure reporting must begin, governments will have to determine their total annual revenues for the first fiscal year ending after June 15, 1999."
These are defined as having $100 million or more in total annual revenues.
These are defined as having at least $10 million, but less than $100 million, in total annual revenues.
These are defined as having less than $10 million in total annual revenues.
For local governments to organize, they must first obtain executive sponsorship. Then they will need to determine who should be involved. This will include assembling a multi-departmental GASB 34 Response Team. After all this, the team will need to educate executives and staff.
The next step is to strategize. This involves developing a strategic plan (i.e. set goals, objectives, budget, and timeline for response). Key decision points will need to be defined, internal/external resource points will need to be determined and contingency plans developed.
To fully realize GASB 34 implementation, the GASB 34 Response Team and agency teams will need to be deployed. Progress and test results will need to be tracked. The plan should be refined as needed.
To accomplish any task you must know where to begin. Here are a few "short term strategies for action:"
Local governments are not alone in implementing the GASB 34 requirements. There are a variety of resources available to assist you. Here are some of the things you can do:
GASB 34 implementation is also an opportunity for expanded intergovernmental cooperation and coordination. This can be at all levels of local government--state, city and county.
This can mean shared responsibilities and resources for infrastructure inventory, valuation, and condition assessment as well as preventive maintenance activities. It can also mean linked databases on infrastructure characteristics, conditions and utilization, driver information and mobility, and commercial shipper accessibility/mobility.
It can also mean cooperative efforts for emergency response, economic development attractiveness and national defense.
Although GASB 34 is a significant and intensive requirement, it also has the potential to provide valuable decision-making and accountability information.. The Utah Tē Center stands ready to help.
Be sure to utilize all available resources to further your implementation efforts! You can find additional information on GASB 34 at our website [http://www.utaht2.usu.edu/] or you can call us at 1-800-822-8878.
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With the recent end of the 45-day Utah Legislative session no one seems to be commenting on the lack of transportation-related legislation. But, perhaps "no news is good news?!" The massive construction/reconstruction/rehabilitation projects underway along the Wasatch Front continue under the direction of the UDOT, and the legislature felt that no action was required on their part.
To find out more about other happenings in the legislature, check out their website [http://www.le.state.ut.us/]. You can also check out the Utah League of Cities & Towns website [http://www.ulct.org/] with excellent reviews of legislative happenings of special interest to local governments.
Until then, be sure to register to vote in the upcoming Fall elections. You have a voice! Don't waste it!
As many of you may already know, the Manual on Uniform Traffic Control Devices (MUTCD) is scheduled for completion this year. A new chapter (Chapter V) is proposed for low-volume roads. This chapter is now in the Federal Register.
The proposed regulations will mainly impact rural county roads and should, therefore, be reviewed by the county personnel in these areas. Comments are due by June 30, 2000! You can find it at the MUTCD website at [http://www.mutcd.fhwa.dot.gov].
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In late January, several city and county agencies sent their employees to participate in a Trench Safety & Utility Cuts Workshop held in Ogden, Utah. This vital partnering effort was well received.
We appreciate the fine instruction offered by Bob Hackworth and Corky Shelton of Trench Shoring Services. Our hats are also off to the many outstanding individuals who completed the course!
Ogden City. Ted Bullock, Merrill Cazier, Hal Davis, John Dixon, James Doxey, Alberto Favilla, Michael Gallegos, Gaylord Gardner, Lorin Gardner, Jimmie Gutierrez, Scott Kimber, Kirt Linford, Dan Moore, George Ott, Murland Packer, Andy Peterson, Mike Pfeiffer, Steve Poe, Steve Porter, Randy Rochell, Shawn Ruths, Scott Sewell, Ramos Vincent and Clair Walker. Nephi City. Ed Park. Tooele City. Roger Gregrich and Todd Wolverton. Tooele County. Willie Jaramillo. Davis County. Craig Layton, Joe Mark, Steven McGuire, Wayne Pollock, and Bert Warren.
UDOT Joins Other Western States to Implement Quality Construction Training Program
return to Table of ContentsThe Federal Code of Regulations 23 CFR Part 637 Subpart B--Quality Assurance Procedures for Construction requires that all materials testing labs and personnel who perform work on a Federally funded project to be certified by a designated state transportation agency. With that in mind, the Western Alliance for Quality Transportation Construction (WAQTC)--comprised of the western states of Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, Oregon, Utah and Washington, the Western Federal Lands Highway Division (WFLHD) of the Federal Highway Administration (FHWA), and the Federal Highway Administration--is dedicated to improving the quality of the transportation products and services all participants provide.
To facilitate quality improvements, WAQTC has implemented a Transportation Technician Qualification Program (TTQP) and a Laboratory Qualification Program (LQP). The TTQP currently consists of instruction and certification, in field materials testing procedures established by WATQC members, in a number of technical areas relating to transportation construction.
As part of WAQTC, the Utah Department of Transportation is conducting a Transportation (Materials Testing) Technician Qualification program (TTQP). This program includes five modules. They are as follows: aggregate, asphalt, embankment/density, laboratory and sampling/density. These training modules are taught by experienced instructors from both UDOT and private industry. Each module includes a handbook, computer-based lecture, performance demonstration, written and performance exams. A participant who successfully passes the written and performance exams will receive a certificate indicating he/she is qualified to perform the appropriate materials testing.
This is a very practical and educational training program for all materials testing technicians, and engineers, which will improve the quality of construction. The UDOT Quality Assurance section has issued over 600 certifications to both state and non-state personnel since August of 1998. Currently this is the only materials testing training and certification program available in the state.
The UDOT Quality Assurance Section would like to extend an invitation to all local government entities to participate in this training program. For scheduling classes and other information on the Technician Qualification Program, please contact Joe Leatham at (801) 965-4329 or log on to UDOT's website at [http://www.sr.ex.state.ut.us], under divisions/materials/TTQP. You may also direct questions to the following:
Tim Rose, UDOT Engineer for Quality Assurance...(801) 965-4859
Peter Tang, UDOT Quality Systems Engineer...(801) 965-4035
Michelle Craner, UDOT Materials Training Coordinator...(801) 965-3814
Kristin Beckstead, ACI Intermountain Chapter Office...(801) 250-3444
For more information you can also access the WAQTC website at [http://www.WAQTC.org].
What Our Partners Are Doing: You Need to Know
return to Table of ContentsOur thanks to these important partners for sharing this information and working with us in our efforts to serve the local agencies of Utah.
For more information on League activities, or to register for a League sponsored event, please call the Utah League of Cities & Towns directly at (801) 328-1601 or 1-800-852-8528 or go to their website [http://www.ulct.org].
Midyear Convention
Road School
For more information on UAC activities, or to register for a UAC sponsored event, please call them directly at (801) 265-1331 or go to their website [http://www.uacnet.org].
Management Conference
Personnel Workshop. The agenda includes training on: Fair Labor Standards Act, Family Medical Leave Act, Title VII Harassment, and Equal Employment Opportunity Commission Guidelines. All Personnel Directors and any other officials or employees who deal with personnel issues are invited to attend. Cost is $45 per person. A block of rooms is available by contacting one of the following hotels: Ruby's Inn ($60/night) 1-800-468-8660 or Bryce View Lodge ($45/night) 1-888-279-2304.
For more information on these or other APWA activities, call Bob Davis with DMJM at (801) 484-9884 x 5075.
For information on these and other ITE activities, please call Don Adams at (801) 323-0887.
Monthly Luncheon. Student paper competition.
Intermountain Section Meeting. Contact Kathy Harris at (406) 442-9851 for more information.
Monthly Luncheon. Topic to be determined.
For information on Trust activities, please call Joe Anderson at 1-800-748-4440 extension 315. Please leave a message if Joe is not available. You can also e-mail Joe at [janderson@ulgt.org]. Also, check out their website at [http://www.ulgt.org].
For information on these and other URMMA activities, please call Sue Stewart at (801) 225-6692.
Aggression Management for Law Enforcement. Cost is $50.
ADA & the Aging Workforce presented by Richard Pimentel and Dennis Lloyd. Cost is unknown.
Personnel Issues: Fitness for Duty, Hi-tech Employment Issues, Workplace Violence, Documenting Discipline. Presented by Stan Preston, Michael P. O'Brien and Paul Johnson. Cost is $20.
Emergency Management. Cost is $10.
The Anti-Government & Extremists Movements. Presented by Dennis Molenaar. Cost is $10.
Emergency Management. Cost is $10.
For information on these or other activities of Utah Operation Lifesaver, or to get involved with this worthwhile effort, please contact the State Coordinator, Brett Barney by calling (801) 489-9668.
Operation Lifesaver Certification Course
Quarterly State Meeting
Operation Lifesaver International Symposium
Utah League of Cities & Towns Conventions: MidYear & Road School (with Hotel Information)
return to Table of ContentsApril 13-14, 2000, Dixie Convention Center, St. George, Utah
An Advanced Class for Newly Elected Officials
This is a follow-up to our newly elected officials workshops with more detail, more time for questions and more information!
A Division of Several Classes to Address Problems for Large & Small Communities
While many of our problems are the same, the scale will be different. Classes for both will be available.
A Beginners Class for Working with Computers
This will be a class in the basics with hands-on computer practice. Please register in advance. Seating is limited.
Cost is $130 for dues-paying members, $175 for government and $215 for other.
See Y'all There! Any Questions? Please call the League at (801) 328-1601 or 1-800-852-8528.
April 26-28, 2000, Dixie Convention Center, St. George, Utah
This year's activities will include many workshops (about 37 of them)!! To name a few: Winter Survival, Quality Control/Quality Assurance, Drug Testing and Education, Crack Sealing, Reflectivity, Asphalt Recycling, Sidewalk Construction and Inspection, Work Zone Traffic Control, Compaction, Asset Management, Gang Graffiti & Making the Best Use of Your Equipment.
And some fun stuff, too: Truck "Roadeo," Golf Tournament, Skeet Shoot & LOTS of good food
The cost to register is $150 for city/town/county government attendees or $300 for private sectors attendees. Registrations received after April 10th will be processed on-site and charged a late fee of $10. To avoid delays, register early and send your payment with your registration. Credit cards can be used for payment by fax.
Contact the Utah League of Cities & Towns for further information and to register! They can be reached at (801) 328-1601 OR 1-800-852-8528 or on-line at [http://www.ulct.org].
Indicate that you are part of the Utah League of Cities & Towns room block when making your reservation!
FYI: For Your Information
April 3-5, 2000, Utah County Building (100 East Center), Provo, Utah
This training is designed for:
Objectives
NOTE: The workshop will train participants to effectively conduct local level Pedestrian Road Shows.
When is the workshop?
Where is the workshop? Utah County Bldg, 100 E. Center, Provo.
Cost of the workshop and Roadshow? The roadshow is free. The cost for the facilitator training is $25 per person. (Registration fee includes workshop materials, lunches and breaks. Only 30 spaces are available in this course, so register early to save your place.)
Who is sponsoring the Roadshow? The FHWA, Utah Division is sponsoring the Roadshow in partnership with UDOT, the Utah Technology Transfer (Tē) Center and the Utah Department of Public Safety, Highway Safety Office.
How do I register for the workshop? You can register by calling the Utah Tē Center at 1-800-822-8878 or by e-mail at [utahltap@cc.usu.edu].
Calendar of Events (April-June 2000)
return to Table of ContentsOur calendar of events can change quite frequently. So, don't forget to check out our constantly updated calendar changes at this website.
3-5 Pedestrian Facilitator Training & Road Show (Provo)
5 Work Zone Traffic Control (San Juan County)
10-14 ATSSA WZTC Traffic Control & Flagger Certification Training (Salt Lake City)
13-14 Utah League of Cities & Towns Mid-Year Convention (St. George)
17-19 NACE Conference (Overland Park, Kansas)
18 GPS Training (Salt Lake City)
26-28 Utah League of Cities & Towns Road School (St. George)
4 Gravel Roads Workshop (Farmington, New Mexico)
10 Work Zone Traffic Control (Summit County)
11 GPS Training (Salt Lake City)
16-18 Highway-Railroad Grade Crossing Workshop (Jackson, Wyoming)
19-20 Intermountain ITE Annual Meeting (Jackson, Wyoming)
6 Work Zone Traffic Control Supervisor Training (Salt Lake City)
8 Asphalt Pavement Preservation Workshop (Salt Lake City)
14 Work Zone Traffic Control (Cache County)
ATSSA WZTC Certification Training Coming
return to Table of ContentsWith the ever increasing demand for work zone traffic control and flagger training, the Utah Tē Center has partnered with ATSSA to cosponsor their Traffic Control Technician, Traffic Control Supervisor & Flagger Instructor Training. This training will be held in Salt Lake City at the Salt Lake Airport Hilton, April 10-14, 2000.
Successful participants--those who complete all three courses and obtain certification--will be able to serve their agency as on-site instructors for work zone traffic control and flagging.
This training will be held April 10. The cost is $175 for ATSSA members ($200 for non-members).
The one-day course covers the following:
A student receiving an 80% or greater on the final exam will pass the course and receive a certificate of completion and registration in the national database, accessible by the internet.
A student receiving less than 80% on the final exam will fail the course and receive a certificate of completion and the option to take a make-up exam (fee of $15 at the course or $25 proctored). NOTE: A student receiving less than 80% on the make-up exam will have to retake the course to meet TCS requirements.
This training will be held April 11-12. The cost is $350 for ATSSA members ($400 for non-members).
This two-day course covers the following:
A student receiving an 80% or greater on the final exam will pass the course and receive a certificate of completion.
A student receiving less than 80% on the final exam will fail the course and receive a certificate of completion and the option to take a make-up exam (fee of $15 at the course or $25 proctored). NOTE: A student receiving less than 80% on the make-up exam will have to retake the course to meet TCS requirements.
In order to become certified, the student must:
Certified TCS students will receive:
NOTE: Certification is good for 4 years.
This training will be held April 13-14. The cost is $395 for ATSSA members ($450 for non-members).
This two-day course covers the following:
A student receiving 80% or greater on the final exam will receive a certificate of completion, a flagger instructor card and registration in the national database, accessible by the internet.
In addition, students must complete and pass the Worksite Traffic Supervisor or the Traffic Control Technician and Traffic Control Supervisor training course with an 80% or better within 6 months of the FIT training.
Participants are welcome to utilize the room block at the hotel by making reservations directly with the Salt Lake Airport Hilton (5151 Wiley Post Way) at 1-800-999-3636. Be sure to mention you are with the "ATSSA" room block. Cost is $89/night.
US Interstate Highway System: The Best Investment a Nation Ever Made
excerpts taken from the Executive Summary for a report entitled, 40 Years of the US Interstate Highway System: An Analysis by Wendell Cox & Jean Love for the American Highway Users AllianceLocal agencies may find the following information interesting. It is reprinted with permission of the authors and is an excellent summary of material contained in their report justifying and providing excellent statistical data on the purpose, importance and continued need for our national roadway systems in general and the interstate highway system specifically.
You can also find additional statistical data and valuable research at their websites:
http://www.publicpurpose.com/ OR http://www.demographia.com/
"Without a first class system of interstate highways, life in America would be far different--it would be more risky, less prosperous, and lacking in the efficiency and comfort that Americans now enjoy and take for granted. People would be crowded into more densely packed inner cities, intercity travel would occur less often and be more cumbersome; freight charges would be higher and, as a consequence, so would prices. Vacation travel would be more restricted.
The Dwight D. Eisenhower System of Interstate and Defense Highways is in place and celebrating its 40th anniversary, must surely be the best investment a nation ever made. Consider this:
It is not an exaggeration, but a simple statement of fact, that the interstate highway system is an engine that has driven 40 years of unprecedented prosperity and positioned the United States to remain the world's preeminent power into the 21st century.
While it is not typically thought of in this way, the system is in reality a gift from one group of people--highway users--to the nation as a whole, which has reaped a gain of at least $6 in benefit for each $1 spent in construction. And that's just the beginning --- there are additional benefits such as higher employment rates and greater economic opportunity that are simply beyond quantification.
Fortunately, the group of people who paid for the interstate highway system is sufficiently large that it's difference from the nation as a whole is virtually without distinction. But it is a worthy difference to keep in mind as a backdrop for public policy deliberations over future funding of highways.
This report provides an assessment of the manifold benefits of the interstate highway system. Research by leading transportation authorities and standard statistical methods have been used to estimate the impacts of the interstate highway system. The imperative for upgrading the interstate highway system and other super-highways is described and shown to be readily affordable within the capability of present highway user fee revenue.
The interstate highway system has contributed mightily to the economic growth and quality of life in America. The interstates and other super-highways will continue to contribute to economic growth and improved quality of life if necessary investments are made. In large measure, the interstate highway system has democratized mobility in the United States, providing virtually all Americans with the ability to move quickly to any destination within their communities and to travel throughout the nation, inexpensively, and at whatever time or date they desire."
Spotlight on Cache County
taken from an interview with E. Gordon (Joe) Kirby, Road Superintendent & Sue Olsen, Office SupportWhen asked what they wanted to share about the Cache County Roads Department, both Joe and Sue said it was their safety program. In the last year a lot has been done. This has included organizing their safety material in one central location and making the safety program a top priority.
They voted Ron Gereau as their "safety officer." Ron makes sure the Department is in compliance with safety standards. He has been able to utilize the safety videos in the Tē Center lending library to augment their monthly, first-Monday-of-the-month, safety meetings.
He chooses a video that covers an area of need, views it prior to the meeting, then plays it during the meeting and everyone reviews how it can be applied in their shop. This includes discussing, as a team, specific incidents and concerns to help drive home the importance of safety.
To reinforce the importance of safety in the Department, "safety first" reminder signs have been hung, and all available safety features (fire extinguishers, etc.) are more prominent. The entire Department is now more aware of safety and are behaving in a more safe manner.
With the discussion and group implementation approach to safety, employees are more apt to report safety concerns.
The required CDL inspection of heavy equipment has helped in vehicle safety. By upgrading equipment, as needed, every piece of the safety puzzle is in place.
Constant reminders and vigilant safety consciousness have helped. Although rarely needed, there are steps that will be taken if employees do not implement safety measures. People are the most important part of the safety picture.
"We want to remind them until it becomes a habit." Safety shouldn't be a
question, it should be automatic!
Comments should be directed to the editor.