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This presentation will outline how the City of Painesville used GIS to quantify and value the municipal electric fixed assets for compliance with the General Accounting Standards Board Statement Number 34 (GASB34). You will learn the steps to develop a successful data management system that is compatible with the City's GIS and accounting practices. You will understand the relationship between asset management and capital planning for infrastructure maintenance. We will discuss the future electric utility mapping projects in the City, along with a short discussion related to the use of GIS utility data on the Internet.