Article
Asset management program reporting for water utilities and wastewater utilities
Jan. 8, 2026 · Authored by Jeffrey P. Rowe
Appendix A to GAO 2025-03 provides guidance for Indiana water and wastewater utilities to report on their Asset Management Programs (AMPs), as required by state law. The goal is to help utilities—especially those not regulated by the Indiana Utility Regulatory Commission (IURC) for rates—develop and improve their AMPs over time.
Purpose and process
The IURC encourages utilities to adopt good planning practices through AMP reporting. While the Indiana Finance Authority (IFA) offers aspirational guidelines, utilities are not expected to implement every guideline. Reports will be submitted every four years using a simple online questionnaire, designed to be manageable even for small utilities serving fewer than 1,000 customers.
The first reporting cycle (2026–2029) focuses on collecting basic information about each utility’s current AMP status. It’s acceptable for utilities to answer “no” or leave questions blank in this initial phase. Future cycles will emphasize progress, implementation, and staff training.
What utilities must report
Utilities must provide:
Basic information – Legal name, addresses, contact details, type of utility (public, municipal, not-for-profit, etc.), number of customers, year of establishment, ownership, and registration status.
AMP details – Whether the system is mapped, asset inventory exists, infrastructure inspections are done, conservation efforts are in place, rate analysis has been performed, and cybersecurity assessments are conducted.
Managerial capabilities – Documentation of property, operator certifications, system overview, operating plans, procedures, and contact protocols.
