ARRO completed comprehensive visual examinations of the Eagle Hunt effluent storage tank, Upland Farms effluent storage tank, and Windsor Ridge effluent storage tank. Inspection of these effluent tanks consisted of visual inspection to determine the overall condition of the tanks’ exterior, foundation, and appurtenances. ARRO found the tanks to be in good overall condition, with minimal need for minor repairs. The recorded defects and ARRO’s recommended repairs were included in each tank’s report.

Government Accounting Standards Board (GASB) Statement No. 34

Governmental Accounting Standards Board (GASB) Statement no. 34 was published in 1999. With the introduction of GASB 34, state and local governments were required to report the value of infrastructure assets, such as bridges, dams, water systems, wastewater systems, roads, etc. GASB 34 requires a more comprehensive accounting approach, intended to produce accurate financial statements of the overall condition of an infrastructure asset, available to the public. These reports would determine how well governments maintained their infrastructure; whether cost-effective methods and preventative measures were being enforced to prevent costly replacement. GASB 34 also requires that related depreciation and preservation costs for assets are included within financial reports. ARRO completes GASB 34 assessments for our clients’ infrastructure assets to determine their overall condition, if any depreciation has occurred, and if any repairs are required.