1. Spreadsheet Session Purpose: To illustrate the process involved in recording municipal tangible capital assets Outline: Setting up municipal equipment values Setting up municipal building values Setting up linear asset values Brief overview of the asset register on Sasktca.ca

2. Setting Up Processes 1.Inventory was initially input into an intermediate excel spreadsheet – recording additional information, not required for sasktca.ca register – provides a reconciliation – calculating replacement costs 2.The excel spreadsheet was then transferred to the asset register (www.sasktca.ca )

3. Equipment On Oct 14, 2006 the town purchased a cargo van – Assigned Asset #: VEH-01 – Historical Cost: $28,085 – Invoice #: 128819

4. 1.Intermediate Spreadsheet Asset # Equipment Description Acquisition Date Historical Cost Current Replacement Cost Additional Requirements for the asset to be put into service Total In- Service Cost of Equipment Capital Repairs Date Invoice # Cost of Capital Repair VEH-01 1990 Cargo Van 10/14/200628,085n/a 128819n/a Step 1 Step 2 Step 3 Step 4 Step 5 Roads Inventory The inventory for the Town of Dalmeny roads was completed using Town Plan Drawings and historical records provided by the Town. The plan drawings indicated the location of the roads while the road segment lengths were determined by scaling from the drawings. The width, surface type, year of construction and historical cost of the road was determined from historical records. Records that were used in completion of the inventory include; local improvement schedules, letters, reports, engineer reports, developer reports and administration reports. Asset Segmentation For inventory purposes the Road assets were separated into road structure, road surface, curb & gutter, back lanes, sidewalks, street lighting etc.. The road assets were typically inventoried in sections equal to a Town block, for our inventory the road intersections were always included in the inventory of the roads that ran East-West for simplicity. Roads that were never ‘constructed’ but had been maintained with the application of gravel over the years were recorded in the inventory and applied a nominal value. Valuation Road Structure (base and subgrade) – the structure was valued by calculating the area of the road segment and multiplying this by unit rates ($/m 2 ). The asset was valued using historical costs for the structure found in local improvement schedules and tender records. Road Surface (asphalt, chip seal, etc.) – the surface was valued by calculating the area of the road segment (as in structure) and multiplying this by unit rates for various surface types ($/m 2 ). The unit rates were historical costs for the surface found in local improvement schedules and tender records. Curb & Gutter – the curb & gutter was valued by calculating the total length (both sides of the road) of the curb & gutter for a road segment and multiplying this by unit rates ($/m). The unit rates were historical costs for curb & gutter found in local improvement schedules and tender records. Side Walks / Paths – the sidewalks and paths were valued by calculating the area of the sidewalk / path (using segments similar to road segments, Town Blocks) and multiplying this by unit rates ($/m 2 ). The unit rates used were historical costs for sidewalks / paths found in local improvement schedules and tender records. Back Lanes – the back lanes were valued by calculating the area of the back lane and multiplying this by unit rates ($/m 2 ). The unit rates were historical costs for back lanes found in local improvement schedules and tender records. Water Mains Inventory Water mains were inventoried using Town plan drawings showing the location, year of construction, pipe diameter, and material type for the various water mains. Missing information for water mains was determined through; local improvement schedules, letters, reports, engineer reports, developer reports and administration reports. Water mains with missing years of construction were assigned ages based on the construction years of surrounding subdivisions. Asset Segmentation The segmentation of the water mains was done in a manner similar to that of the roads when possible. If the age of construction, pipe material, pipe diameter etc. was similar throughout a block, the segment was done along Town blocks. The segment was measured from intersection to intersection (between the water main tee’s or crosses which were located at each intersection). The segments were identified by street name, block number and lot number. However, if the age, material, diameter of the water main changed within the Town block, the section was divided into smaller segments with identical characteristics. When inventorying the assets that were less than a town block the use of block and lot numbers allowed for easy identification of the segment beginning and end. The lengths of the water main segments were determined by scaling the distance from the Town drawings. Unit Rates The unit rates used were from historical cost records, unit rates were based on $/m and included the installation of the water main, the installation of services and other water features. The Town of Dalmeny has water mains that do not meet the Town Standards for fire flow or other purposes, these water mains were included in the inventory but applied a nominal value due to technical obsolescence. The Town also had water mains that had been abandoned, these were not included in the inventory. The inventory of the water network also included the pumping stations and the reservoirs. Valuation Water Mains – the water mains were valued by calculating the length of the segment of water main and multiplying this by unit rates for various diameters of pipe. If historical costs were available these were used for the unit rates. For water mains that did not have recorded historical costs, the cost of recent water main construction (for similar pipes) in the Town of Dalmeny was indexed to 2007 and used as an estimated replacement cost. Water pumping stations – the water pumping stations were valued using recorded historical costs. If this is not available, the current replacement cost for a similar asset should be used. Reservoirs – the water reservoirs were valued using historical costs. If this is not available, the current replacement cost for a similar asset should be used. Sanitary Sewer Mains Inventory Sanitary sewer mains were inventoried using Town plan drawings showing the location, year of construction, pipe diameter, and material type for the various water mains. Missing information for sanitary mains was determined through; local improvement schedules, letters, reports, engineer reports, developer reports and administration reports. Sanitary mains with missing years of construction were assigned ages based on the construction years of surrounding subdivisions. Asset Segmentation The segmentation of the sanitary mains was done from maintenance hole to maintenance hole. The sanitary main was divided into these segments as this is how the sanitary main would be expected to be replaced. Between each Maintenance hole there is a single pipe diameter and typically (as was the case for Dalmeny) only one year of construction and one material type (an exception is pipe repairs). The maintenance hole locations were identified on the town drawings. To identify the location of the sewer main we used the street name, as well as block numbers and lot numbers (all shown on the town drawing). The lengths of the sanitary main segments were determined by scaling the distance from the Town drawings. Unit Rates The unit rates used were from historical cost records, the unit rates were on a $/m basis and included the installation of the sanitary main, the installation of services, the installation of Maintenance holes and other sanitary features. The inventory of the sanitary network also included the lift stations and the sewage lagoons. Valuation Sanitary sewer mains - the sanitary mains were valued by calculating the length of the segment of sanitary main and multiplying it by unit rates for various diameters of sanitary pipe. If historical costs were available these were used for the unit rates. For sanitary mains that did not have recorded historical costs, recent sanitary main construction (for similar pipes) in the Town of Dalmeny was indexed to 2007 and used as an estimated replacement cost. Lift stations – the sanitary lift stations were valued using recorded historical costs. If this is not available, the current replacement cost for a similar asset should be used. Sewage Lagoon – the sanitary sewage lagoon’s were valued using recorded historical costs. If this is not available, the current replacement cost for a similar asset should be used. Storm Sewer Mains If there are storm sewer mains these should be inventoried and valued in a method similar to sanitary sewer mains. Town of Dalmeny - Water and Sewer Extensions 1997 Description Est. Quantity Unit PriceCost Excavation430 m 3 6.002,580.00 Gravelled Street (200 mm)2975 m 2 5.2015,470.00 Gravelled Lane (60 mm)1355 m 2 2.803,794.00 Paved in following year (50 mm)2975 m 2 5.8517,403.75 (prime and flush included) Valves5120.00600.00 Manholes2160.00320.00 Total Cost$ 40, 167.75 Unit Cost Calculations Road Structure If the historical costs are unknown unit costs can be calculated from a document similar to that shown above. Engineering fee [3] should be added to all unit costs when estimating replacement cost. [3] Total Area of the Road = 2975 m 2 Estimated Unit Cost for Road Structure (1997) = cost of excavation [4] + cost of gravelled street [4] = ($ 2,580.00 / 2975 m 2 ) + ($ 5.20 / m 2 ) = $ 6.07 / m 2 Road Surface If the historical costs are unknown unit costs can be calculated from document similar to that shown above. Engineering fees should be added to all unit costs when estimating replacement cost. Estimated Unit Cost for Road Surface (1997) = cost of paving (hot mix asphalt) + cost of valves + cost of manholes = $ 5.85 / m 2 + ($ 600.00 / 2975 m 2 ) + ($ 320.00 / 2975 m 2 ) = $ 6.16 / m 2 Gravelled Lane The estimate of unit cost for gravelled lanes (1997) would use, from above, $2.80 / m 2. Engineering fees should be added to all unit costs when estimating replacement cost. Town of Dalmeny – Curb Construction 1997 Description Est. Quantity Unit PriceCost Curbs480 m35.0016,800.00 Swales27 m70.001,890.00 Total Cost$ 18,690.00 Unit Cost Calculations Curb & Gutter If the historical costs are unknown unit costs can be estimated from a document similar to the one shown above. Engineering fees should be added to all unit costs when estimating replacement cost. Estimated Unit Replacement Cost Curbs (1997) =$ 35.00 / m Swales If the historical costs are unknown unit costs can be estimated from a document similar to the one shown above. Engineering fees should be added to all unit costs when estimating replacement cost. Estimated Unit Replacement Cost Swales (1997) = $ 70.00 / m Estimating replacement costs without recent construction cost information What if there are no available records for an urban municipality to base an estimated replacement cost on? If there is no available information, an urban municipality can base their estimates of replacement cost on work done in nearby communities, as long as the terrain is similar and the construction is to the same engineering standard for both communities. [1] [1] The cost of the services is equal to one half the total cost of excavation and backfill (the other half will be included in the cost of the water services) plus the items that are directly related to the sanitary sewer. [2] [2] The cost of the services is equal to one half the total cost of excavation and backfill (the other half is included in the cost of the sanitary sewer services) plus the items that are directly related to the water main. [4] [4] The unit cost of the excavation can be calculated by taking the total cost of the exaction for the project. This number is then divided by the surface area of the road (2975 m 2 ).

5. If the asset is expected to have any remaining value at the end of its useful life 2. Asset Register Functional Area: General Government Select the year the asset is added, for assets acquired to 2007 use 2007 Asset ID:Veh-1 1990 Cargo Van Location: Lot 1 Blk 1 Asset Class: Vehicles 2007 General Ledger in Service Year: 2006 Useful Life: 5 The historical cost of the asset, or if unavailable the current replacement cost 2007

6. Building On December 14 th 2005 the town constructed a recreation shed. – Assigned Asset #: Build-01 – Historical cost:$71,658.52 – Does not factor other in-service costs

7. 1.Intermediate Spreadsheet Asset #ItemDate of AcquisitionOriginal CostCurrent Replacement Cost Build-01Recreation shed12/14/2005 $71,658.52 Step 1 Step 2 Step 3 Step 4

8. If the asset is expected to have any remaining value at the end of its useful life 2. Asset Register Functional Area: Recreation & Planning Select the year the asset is added, for assets acquired to 2007 use 2007 Asset ID:Build-1 Asset Description: Recreation Shed Location: Lot 2 Blk 2 Asset Class: Building 2007 General Ledger in Service Year: 2005 Useful Life: 40 The historical cost of the asset, or if unavailable the current replacement cost 2007

9. Linear Assets If there are no plan drawings to base the inventory on, any available map can be used An option for an online map is www.saskagrimap.ca

10. Village of Denzil – Google Map

11. Location of all Roads indicated on the Map

12. Road Right of Way’s

13. Step 1 – sketch in location of roads

14. Step 2 – Add street names & widths

15. Step 3 – Scale to determine Segment Length

16. Step 4 – Find remaining road information From Map – Segment description = Village St. – Segment location = Railway Ave. to First Ave. – Segment length = 100 m From Local Improvement Schedules – Year of construction = 1975 – Surface type = Gravel (no separate surface, curb & gutter or sidewalk) – Road width = 12 m From PS 3150 Policy – Road structure useful life = 40 years

17. Asset IDDescriptionLocationYear of Construction Road Type Road Width (m) Length (m) Useful Life Unit Cost ($/m 2 ) 2007 Historical /Replacement Cost ($) 2007 Road Structure - 1 Village St.Railway Ave. to 1 st Ave. 1975Local - Gravel 1210040

18. Step 5 – Determine Historical or Replacement Cost If there are no historical costs available, current replacement costs can be estimated from recent construction with common engineering standards Replacement costs can also be estimated based on recent construction in nearby communities (with similar terrain and common engineering standards)

19. Town of Dalmeny – Street Construction 1997 DescriptionEst. QuantityUnit PriceCost Excavation430 m 3 6.002,580.00 Gravelled Street (200 mm)2975 m 2 5.2015,470.00 Gravelled Lane (60 mm)1355 m 2 2.803,794.00 Paved in following year (50 mm)- prime & flush included 2975 m 2 5.8517,403.75 Valves5120.00600.00 Manholes2160.00320.00 Total Cost$ 40, 167.75 **Tender was equal to actual cost of construction with the addition of engineering fees and contingency

20. Calculating Unit Costs – Road Structure If the historical costs are unknown unit costs can be calculated from a document similar to that shown above. Total Area of the Road = 2975 m 2 Unit Cost for constructing Road Structure 1997 ($ / m 2 ) = cost of excavation + cost of gravelled street = ($ 2,580.00 / 2975 m 2 ) + ($ 5.20 / m 2 ) = $ 6.07 / m 2 ** The unit cost of the excavation can be calculated by taking the total cost of the exaction for the project and dividing it by the area of the road (2975 m 2 )

21. Indexing Values for Current Replacement Cost The construction in 1997 was built to current design standards, so we can use the index (NRBCPI) provided on the Asset Register look-up page (www.sasktca.ca ) to index these recent construction costs to estimate current replacement costs for similar assets.www.sasktca.ca Unit Cost 1997 = $ 6.07 / m 2 NRBCPI (1997) = 63.17% NRBCPI (2007) = 100.00% Estimated Unit Cost 2007 = (100.00% / 63.17%) * $ 6.07 / m 2 Estimated Unit Cost 2007 = $ 9.61 / m 2

22. Asset IDDescriptionLocationYear of Construction Road Type Road Width (m) Length (m) Useful Life Unit Cost ($/m 2 ) 2007 Historical /Replacement Cost ($) 2007 Road Structure - 1 Village St.Railway Ave. to 1 st Ave. 1975Local - Gravel 12100409.61

23. Village Street Segment Unit Cost for constructing Road Structure = $ 9.61/m 2 Area of segment = length of segment * width of segment = (100 m ) * ( 12 m) = 1200 m 2 Estimated Cost of construction (2007) = ($ 9.61/m 2 ) * (1200 m 2 ) = $ 11,532

24. Engineering Fees and Contingency Engineering fees of 10 % were estimated Contingency of 5 % was estimated Estimated Replacement Cost (2007) = Cost of Construction + Cost of Engineering Fees + Cost of Contingency = $ 11,532 + ($ 11,532 * 15%) Estimated Replacement Cost 2007= $ 13,261.80

25. Completed Inventory Asset IDDescriptionLocationYear of Construction Road Type Road Width (m) Length (m) Useful Life Unit Cost ($/m 2 ) 2007 Historical /Replacement Cost ($) 2007 Road Structure - 1 Village St.Railway Ave. to 1 st Ave. 1975Local - Gravel 12100409.61$ 13,261.80

26. Step 6 – Sketch in location of water mains

27. Step 7 – determine length of water segment

28. Step 8 – Find remaining water main information From Map – Segment description = Village St. – Segment location = Block 1 – Segment length = 104.8 m From Local Improvement Schedules – Year of construction = 1966 – Material = unknown – Pipe Diameter = 150 mm From PS 3150 Policy – Water main useful life = 75 years

29. Asset ID DescriptionLocationYear of Construction MaterialPipe Diameter (mm) Length (m) Useful Life Unit Cost ($/m) 2007 Historical/ Replacement Cost ($) 2007 WM-1Village St. – 150 mmBlk 1 1966?150104.875

30. Step 9 – Determine Historical or Replacement Cost If there are no historical costs available, current replacement costs can be estimated from recent construction with common engineering standards Replacement costs can also be estimated based on recent construction in nearby communities (with similar terrain and common engineering standards

31. Town of Dalmeny – Water main Construction 1997 DescriptionEst. QuantityUnit PriceCost Water Mains 150 mm Water main33967.6422,929.96 150 mm Valve5615.883,079.40 150 mm Tee2274.90549.80 150 mm Plug1139.00 Hydrant23,825.00 Subtotal$ 30,523.16 Total length of pipe = 339 m Total cost of pipe = $ 30,523.16 Unit Cost water main (no services ) 1997 = ($ 30,523.16 / 339 m) = $90.04

32. Town of Dalmeny – Water services 1997 DescriptionEst. QuantityUnit PriceCost Services Excavation and Backfill33651.2217,209.92 100 mm Sewer Service Pipe31010.193,158.90 Sewer Saddle, Bend & Plug3270.002,240.00 19 mm Copper Water Service Pipe 30020.906,270.00 Corporation Cocks3241.721,335.04 Curb Cocks32121.823,898.24 Total length of pipe = 339 m Total cost of water services = (1/2)($17,209.92) + $6,270.00 + $1,335.04 + $3,898.24 = $ 20,108.24 Unit Cost water main (incl. services) 1997 = ($90.04 + $20,108.24/ 339 m) =$149.36/m

33. Total Estimated Unit Cost Construction Cost Unit Rates 1997 = $ 149.36/m NRBCPI (1997) = 63.17% NRBCPI (2007) = 100.00% Estimated Unit Cost 2007 = (100.00% / 63.17%) * $ 149.36 / m = $ 236.44 / m

34. Water main Inventory Asset ID DescriptionLocationYear of Construction MaterialPipe Diameter (mm) Length (m) Useful Life Unit Cost ($/m) 2007 Historical/ Replacement Cost ($) 2007 WM-1Village St. – 150 mmBlk 1 1966?150104.875 236.44

35. Village Water main Segment Unit Cost for constructing water main = $ 236.44 /m Length of the Segment = 104.8 m Estimated Cost of construction (2007) = ($ 236.44 /m) * (104.8 m) = $ 24,778.91

36. Estimated Replacement Cost Estimated Replacement Cost (2007) = Cost of Construction + Cost of Engineering Fees + Cost of Contingency = $ 24,778.91 + ($ 24,778.91 * 15%) Estimated Replacement Cost 2007= $ 28,495.75

37. Asset ID DescriptionLocationYear of Construction MaterialPipe Diameter (mm) Length (m) Useful Life Unit Cost ($/m) 2007 Historical/ Replacement Cost ($) 2007 WM-1Village St. – 150 mm Blk 11966?150104.875 236.44$ 28,495.75

38. Asset Register Functionality