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{"sheet":"Introduction","index":0,"n_rows":8,"n_cols":1,"rows_kept":8,"cut":false,"hidden":false,"merged":[]}
[]
["Introduction"]
["Asset Management: The Basics "]
["\nThe Managing Small Public Water Systems series [RG-501] includes worksheets and instructions to help you conduct an inventory of your utility system’s resources, prioritize repairs and replacements of assets, plan for future needs, and develop a budget.\n                                                                                                                                                                                                                                To complete your budget and determine your projected revenues and expenses, read Part A of the Managing Small Public Water Systems series [RG-501a].\n                                                                                                                                                                                                                                 As you work though the budget process, you may find it beneficial to review other parts of the series to help you prepare a comprehensive asset management plan. To view or download the complete series go to the TCEQ Small Business and Local Government Assistance (SBLGA) section’s Public Water Supply Compliance Resources website at <www.tceq.texas.gov/assistance/water/pws.html>. If you do not have internet access, call SBLGA’s hotline at 800-447-2827 for a paper copy of the complete series.  \n"]
["Getting Started"]
["• Read through Part A of the series RG-501a\n• Gather information to enter:\n               o Inventory of assets with each asset’s age, condition, cost to repair/replace and priority (importance)\n               o Financial information (annual revenues and expenses)\n               o Average rate of inflation\n               o Average rate of population growth/decline\n• Navigate through this workbook by using the tabs at the bottom beginning with Worksheet 1: Inventory and Prioritization. When you enter data into Worksheet 1: Inventory and Prioritization, Worksheet 2: Comprehensive Planning, and the Budget of this workbook, the figures will carry forward to subsequent spreadsheets.\n                                                                                                                                                                                                                         Note: There are instructions listed on each page of the workbook to help you complete the process—look for the gray shaded boxes on the right of each page.\n"]
["Plan Maintenance"]
["You should adjust your plan based on your own experience and the particular characteristics of your system. You should also reevaluate your plan every year, updating each of the worksheets provided. Your plan is useful only as long as it reflects the current conditions of your water system.\n                                                                                                                                                                                                                                   To help ensure your system is sustainable for the next five to thirty years, it is important to evaluate immediate needs along with future needs. \n"]

{"sheet":"Worksheet 1 Inventory & Priorit","index":1,"n_rows":60,"n_cols":8,"rows_kept":60,"cut":false,"hidden":false,"merged":[]}
["Worksheet 1. System Inventory and Prioritization"]
["Date (Month & Day): ","Year:"]
[]
["1. Asset","2. Redundancy","3. Expected Useful Life (Years)","4. Age (Years)","5. Remaining Useful Life (Years)","6. Expected Replacement/Refurbish Year","7. Cost to replace","8. Priority (Rank 1 to 5)"]
["Example: Well 1 pump, 2004","None",15,9,{"$f":"IF(C5=\"\",\"\",IF(D5=\"\",\"\",C5-D5))","v":6},{"$f":"IF(E5=\"\",\"\",E5+$B$3)","v":6},9000,4]
[null,null,null,null,{"$f":"IF(C6=\"\",\"\",IF(D6=\"\",\"\",C6-D6))","v":""},{"$f":"IF(E6=\"\",\"\",E6+$B$3)","v":""}]
[null,null,null,null,"",{"$f":"IF(E7=\"\",\"\",E7+$B$3)","v":""}]
[null,null,null,null,"",""]
[null,null,null,null,"",""]
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[null,null,null,null,"",""]
[null,null,null,null,{"$f":"IF(C60=\"\",\"\",IF(D60=\"\",\"\",C60-D60))","v":""},{"$f":"IF(E60=\"\",\"\",E60+$B$3)","v":""}]

{"sheet":"Worksheet 2 Planning","index":2,"n_rows":39,"n_cols":5,"rows_kept":39,"cut":false,"hidden":false,"merged":[]}
["Worksheet 2. Comprehensive Planning"]
["Date (Month & Day): ","Year:"]
[]
["1. Asset","2. Activity","3. Year until action is needed","4. Cost of activity","5. Reserve required per year"]
[{"$f":"'Worksheet 1 Inventory & Priorit'!A5","v":"Example: Well 1 pump, 2004"},"Replace",{"$f":"'Worksheet 1 Inventory & Priorit'!F5-'Worksheet 2 Planning'!B3","v":6},{"$f":"'Worksheet 1 Inventory & Priorit'!G5","v":9000},{"$f":"IF(C5=\"\",\"\",IF(D5=\"\",\"\",D5/C5))","v":1500}]
[null,null,null,null,{"$f":"IF(C6=\"\",\"\",IF(D6=\"\",\"\",D6/C6))","v":""}]
[null,null,null,null,""]
[null,null,null,null,""]
[null,null,null,null,""]
[null,null,null,null,""]
[null,null,null,null,""]
[null,null,null,null,""]
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[null,null,null,null,""]
[null,null,null,null,""]
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["6. Total Reserve Required in Year (Enter Year in Column C)",null,null,"TOTAL",{"$f":"SUM(E6:E38)","v":0}]

{"sheet":"Budget","index":3,"n_rows":30,"n_cols":3,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
["Budget"]
[]
["Worksheet for YEAR:"]
["Average rate of inflation",null,"Current U. S.  inflation rate is averaged at 2.2%"]
["Average rate of growth/decline",null,"May be best estimate or based on 2010 census"]
["Current Reserve Account ",null,"Funds carried over from previous year (cash on hand)"]
[]
["Item","Amount","Comments and Notes"]
["Water Charges",null,"Revenue from the sale of water (all customers)"]
["Usage Fees and Service Charges",null,"Include late payments, forfeited deposits, surcharges, impact fees, tap fees, etc."]
["Current Revenue from Interest, and Other Income",null,"Interest accrued from reserve account or other investments and other income"]
["Total Revenue ",{"$f":"SUM(B9:B11)","v":0}]
[]
["Regular Maintenance and Repair",null,"Cost of performing regular or routine maintenance and repair on equipment. This includes vehicle maintenance and fuel."]
["Utilities, Rent, and Other Overhead",null,"Other overhead may include billing, building maintenance, cleaning, etc."]
["Salaries and Benefits",null,"Include administrative and operations staff"]
["Operating Supplies ",null,"Operating supplies not classified elsewhere. This includes safety gear or equipment, unforms, janitoral expenses, ect."]
["Equipment Leases/Purchases/Repairs ",null,"Include all equipment leases"]
["Chemicals",null,"Chemicals expensed in prior years, but not used, should be included for initial budgets"]
["Monitoring and Testing",null,"Include laboratory fees for projected monthly and annual sampling requirements"]
["Insurance and Bonds",null,"Costs of insuring buildings, equipment, etc."]
["Professional Services",null,"Accounting, legal, engineering and other professional fees"]
["Training Costs and Licenses",null,"Cost of operator training courses and license renewal fees"]
["Security",null,"Cost of maintaining security related items (fencing, alarms, etc.)"]
["Debt payments",null,"Include interest paid on debt"]
["Transfer to Reserved Funds for Capital Expenditures",null,"Amounts transferred to capital expenditures"]
["Other",null,"List other expenses not classified elsewhere. This includes computers, public notices, postage, printing, ect."]
["Total Expenses",{"$f":"SUM(B14:B27)","v":0}]
[]
["Net Income Budgeted:",{"$f":"+B12-B28","v":0}]

{"sheet":"Projected Revenue and Expenses","index":4,"n_rows":18,"n_cols":7,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
["Projected Revenues and Expenses Spreadsheet"]
[]
["Year",{"$f":"'Worksheet 1 Inventory & Priorit'!B3","v":0},{"$f":"B3+1","v":1},{"$f":"C3+1","v":2},3,4,5]
["Inflation",null,{"$f":"Budget!$B$4","v":0},{"$f":"Budget!$B$4","v":0},{"$f":"Budget!$B$4","v":0},{"$f":"Budget!$B$4","v":0},{"$f":"Budget!$B$4","v":0}]
["Growth (based on 2010 census or estimated projections)",null,{"$f":"Budget!$B$5","v":0},{"$f":"Budget!$B$5","v":0},{"$f":"Budget!$B$5","v":0},{"$f":"Budget!$B$5","v":0},{"$f":"Budget!$B$5","v":0}]
["Capital Expenditures Budget"]
["Total Revenues ",{"$f":"Budget!B12","v":0},{"$f":"(B7*C5)+B7","v":0},{"$f":"(C7*D5)+C7","v":0},{"$f":"(D7*E5)+D7","v":0},{"$f":"(E7*F5)+E7","v":0},{"$f":"(F7*G5)+F7","v":0}]
["Total Expenses (from Budget)",{"$f":"Budget!B28","v":0},{"$f":"(B8*C4)+B8","v":0},{"$f":"(C8*D4)+C8","v":0},{"$f":"(D8*E4)+D8","v":0},{"$f":"(E8*F4)+E8","v":0},{"$f":"(F8*G4)+F8","v":0}]
["Current Year Net Income",{"$f":"B7-B8","v":0},{"$f":"+C7-C8","v":0},0,0,0,0]
["Reserve Account (beginning of year carry over)",{"$f":"Budget!B6","v":0},{"$f":"+B12","v":0},{"$f":"+C12","v":0},{"$f":"+D12","v":0},{"$f":"+E12","v":0},{"$f":"+F12","v":0}]
["Secured Funding ",0,0,0,0,0,0]
["End of Year Reserves:",{"$f":"B9+B10+B11","v":0},{"$f":"+C9+C10+C11","v":0},0,0,0,0]
["Projected Savings Needed For Capital Expenses:",null,{"$f":"'Projected Capital Expenses'!E38","v":0},{"$f":"'Projected Capital Expenses'!F38","v":0},{"$f":"'Projected Capital Expenses'!G38","v":0},{"$f":"'Projected Capital Expenses'!H38","v":0},{"$f":"'Projected Capital Expenses'!I38","v":0}]
["Reserves Savings Shortfall:",null,{"$f":"+C12-C13","v":0},{"$f":"+D12-D13","v":0},0,0,0]
[]
["Projected Rate Increase Needed"]
["*Monthly Rate Increase per Connection:",null,{"$f":"IF($B17=0,\"\",C14/$B17/12)","v":""},{"$f":"IF($B17=0,\"\",D14/$B17/12)","v":""},{"$f":"IF($B17=0,\"\",E14/$B17/12)","v":""},{"$f":"IF($B17=0,\"\",F14/$B17/12)","v":""},{"$f":"IF($B17=0,\"\",G14/$B17/12)","v":""}]
["* An independent rate study should be conducted for actual rate increases. "]

{"sheet":"Projected Capital Expenses","index":5,"n_rows":38,"n_cols":10,"rows_kept":38,"cut":false,"hidden":false,"merged":[]}
["Projected Capital Expenses"]
[]
["Asset","Cost ","Year Needed","# of Years Until Action Needed","Reserve per year","Reserve per year","Reserve per year","Reserve per year","Reserve per year"]
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[{"$f":"IF('Worksheet 2 Planning'!A28=\"\",\"\",'Worksheet 2 Planning'!A28)","v":""},{"$f":"IF('Worksheet 2 Planning'!D28=\"\",\"\",'Worksheet 2 Planning'!D28)","v":""},{"$f":"IF('Worksheet 2 Planning'!C28=\"\",\"\",'Worksheet 2 Planning'!$B$3+'Worksheet 2 Planning'!C28)","v":""},{"$f":"IF('Worksheet 2 Planning'!C28=\"\",\"\",'Worksheet 2 Planning'!C28)","v":""},"","","","","",""]
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[{"$f":"IF('Worksheet 2 Planning'!A33=\"\",\"\",'Worksheet 2 Planning'!A33)","v":""},{"$f":"IF('Worksheet 2 Planning'!D33=\"\",\"\",'Worksheet 2 Planning'!D33)","v":""},{"$f":"IF('Worksheet 2 Planning'!C33=\"\",\"\",'Worksheet 2 Planning'!$B$3+'Worksheet 2 Planning'!C33)","v":""},{"$f":"IF('Worksheet 2 Planning'!C33=\"\",\"\",'Worksheet 2 Planning'!C33)","v":""},{"$f":"IF(D32=\"\",\"\",IF(D32>0,B32/D32,0))","v":""},{"$f":"IF(D32=\"\",\"\",IF(D32>0,ROUND(IF((B32-E32)>(B32/D32),(B32/D32),(B32-E32)),0),0))","v":""},{"$f":"IF(D32=\"\",\"\",IF(D32>0,ROUND(IF((B32-(E32+F32))>(B32/D32),(B32/D32),(B32-(E32+F32))),0),0))","v":""},{"$f":"IF(D32=\"\",\"\",IF(D32>0,ROUND(IF((B32-(E32+F32+G32))>(B32/D32),(B32/D32),(B32-(E32+F32+G32))),0),0))","v":""},{"$f":"IF(D32=\"\",\"\",IF(D32>0,ROUND(IF((B32-(E32+F32+G32+H32))>(B32/D32),(B32/D32),(B32-(E32+F32+G32+H32))),0),0))","v":""},{"$f":"IF(D32=\"\",\"\",SUM(E32:I32))","v":""}]
[{"$f":"IF('Worksheet 2 Planning'!A34=\"\",\"\",'Worksheet 2 Planning'!A34)","v":""},{"$f":"IF('Worksheet 2 Planning'!D34=\"\",\"\",'Worksheet 2 Planning'!D34)","v":""},{"$f":"IF('Worksheet 2 Planning'!C34=\"\",\"\",'Worksheet 2 Planning'!$B$3+'Worksheet 2 Planning'!C34)","v":""},{"$f":"IF('Worksheet 2 Planning'!C34=\"\",\"\",'Worksheet 2 Planning'!C34)","v":""},"","","","","",""]
[{"$f":"IF('Worksheet 2 Planning'!A35=\"\",\"\",'Worksheet 2 Planning'!A35)","v":""},{"$f":"IF('Worksheet 2 Planning'!D35=\"\",\"\",'Worksheet 2 Planning'!D35)","v":""},{"$f":"IF('Worksheet 2 Planning'!C35=\"\",\"\",'Worksheet 2 Planning'!$B$3+'Worksheet 2 Planning'!C35)","v":""},{"$f":"IF('Worksheet 2 Planning'!C35=\"\",\"\",'Worksheet 2 Planning'!C35)","v":""},{"$f":"IF(D34=\"\",\"\",IF(D34>0,B34/D34,0))","v":""},{"$f":"IF(D34=\"\",\"\",IF(D34>0,ROUND(IF((B34-E34)>(B34/D34),(B34/D34),(B34-E34)),0),0))","v":""},{"$f":"IF(D34=\"\",\"\",IF(D34>0,ROUND(IF((B34-(E34+F34))>(B34/D34),(B34/D34),(B34-(E34+F34))),0),0))","v":""},{"$f":"IF(D34=\"\",\"\",IF(D34>0,ROUND(IF((B34-(E34+F34+G34))>(B34/D34),(B34/D34),(B34-(E34+F34+G34))),0),0))","v":""},{"$f":"IF(D34=\"\",\"\",IF(D34>0,ROUND(IF((B34-(E34+F34+G34+H34))>(B34/D34),(B34/D34),(B34-(E34+F34+G34+H34))),0),0))","v":""},{"$f":"IF(D34=\"\",\"\",SUM(E34:I34))","v":""}]
[{"$f":"IF('Worksheet 2 Planning'!A36=\"\",\"\",'Worksheet 2 Planning'!A36)","v":""},{"$f":"IF('Worksheet 2 Planning'!D36=\"\",\"\",'Worksheet 2 Planning'!D36)","v":""},{"$f":"IF('Worksheet 2 Planning'!C36=\"\",\"\",'Worksheet 2 Planning'!$B$3+'Worksheet 2 Planning'!C36)","v":""},{"$f":"IF('Worksheet 2 Planning'!C36=\"\",\"\",'Worksheet 2 Planning'!C36)","v":""},"","","","","",""]
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[{"$f":"IF('Worksheet 2 Planning'!A38=\"\",\"\",'Worksheet 2 Planning'!A38)","v":""},{"$f":"IF('Worksheet 2 Planning'!D38=\"\",\"\",'Worksheet 2 Planning'!D38)","v":""},{"$f":"IF('Worksheet 2 Planning'!C38=\"\",\"\",'Worksheet 2 Planning'!$B$3+'Worksheet 2 Planning'!C38)","v":""},{"$f":"IF('Worksheet 2 Planning'!C38=\"\",\"\",'Worksheet 2 Planning'!C38)","v":""},"","","","","",""]
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