United States
                    Environmental Protection
                    Agency
 Municipal Environmental Research  O
 Laboratory                    <*.
 Cincinnati OH 45268
                    Research and Development
 EPA-600/S2-84-158 Nov. 1984
&ER&         Project  Summary

                   City of Tampa:  Management
                   Analysis  and Report  System
                   (MARS)

                   David L. Tippin, Elton Smith, James I. Gillean, and Robert M. Clark
                     This three-volume report describes
                   the development and implementation
                   of a management analysis and report
                   system (MARS) in the Tampa, Florida,
                   Water and  Sanitary  Sewer Depart-
                   ments. Original system development
                   was based on research conducted in a
                   smaller water utility in Kenton County,
                   Kentucky. MARS will help both the
                   Water and Sanitary Sewer Departments
                   control costs and manage expanding
                   service requirements more effectively
                   and efficiently.
                     The objectives of MARS were (1) to
                   provide computer programs that pro-
                   duce a MARS  (compatible with the
                   original research)  for Tampa's Water
                   and Sanitary Sewer Department; (2) to
                   investigate the problems of scaling up
                   from a small to a large system, including
                   the problems of interfacing utility opera-
                   tions with a city financial reporting
                   system; (3) to provide the mechanisms
                   for establishing a self-sustained finan-
                   cial base for a wastewater utility (the
                   water department of Tampa is already
                   an enterprise system); (4) to convert the
                   originally developed programs from an
                   IBM 370* to a small stand-alone com-
                   puter used only by the Water and Sewer
                   Departments; and (5) to verify the
                   system's satisfactory operation through
                   practical application in Tampa.
                     The computer programming was ac-
                   complished  with American Standard
                   COBOL operating on a Prime Computer.
                   This combination was chosen because
                   of its widespread use and stand-alone
                   capability.
                   •Mention of trade names or commercial products
                    does not constitute endorsement or recommenda-
                    tion for use.
  MARS was able to meet project
objectives  and  satisfy the reporting
requirements of the Tampa Water and
Sanitary Sewer Departments with in-
formation furnished monthly. The sys-
tem is considered proven because it has
produced reports as required in a stand-
alone environment. However, substan-
tial difficulties  were  encountered  in
interfacing  MARS with the city's finan-
cial reporting system (FIN).

  This Project Summary was developed
by EPA's Municipal Environmental Re-
search Laboratory, Cincinnati. OH,  to
announce key findings of the research
project that is fully documented in <
separata report of the same title (see
Project Report ordering information at
back).

Introduction
  The Tampa Water and Sanitary Sewer
Departments have developed and imple-
mented a management analysis and
report system (MARS) designed to help
control costs and  manage expanding
service requirements. MARS is based on
research conducted at the Kenton County
(Kentucky) Water District No. 1 (KCWD)in
which a cost analysis system (CAS) and a
financial report system (FRS) were suc-
cessfully developed and implemented.
This report discusses xhe 2-year research
effort—scaling up the cost and financial
reporting systems to the Tampa Water
Department and extending the concept to
the Tampa  Sewer  Department. A key
feature of this research was modification
of the programs, originally developed  to
run on a large IBM mainframe computer
in a time-sharing environment, to fit on a
stand-alone computer (Prime). Volume I

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is a general description of the project and
provides background conditions and re-
sults. Volume II is an operations manual,
and Volume III is a programming manual.
  A prime feature of the Safe Drinking
Water Act of 1974(PL-93-523) is that the
economics  and cost of water supply and
delivery must be considered before regu-
lations are promulgated. In a 1974 study
of water utilities, data were  collected so
that fundamental factors that affect the
costs of water supply and  utility man-
agement  could be compared. After ana-
lyzing  the  data  flow  and  information
transfers from a number of large  and
small utilities, a technique,  based on a
matrix concept, was developed and tested
by means of a water supply simulation
model  developed  by  the EPA Drinking
Water  Research  Division in Cincinnati.
This  data collection and analysis tech-
nique  was further  refined at   KCWD
(Development and Application of a Water
Supply Cost Analysis System, J. I. Gillean,
W. L. Britton, Jr., J. H. Brim, and R. M.
Clark,  EPA-600/2-80-012a and 012b,
U.S.  Environmental  Protection Agency,
Cincinnati,  Ohio 45268).
  Because  of the success at the KCWD,
EPA  decided to verify the system's use-
fulness at  a larger water  utility,  and
Tampa was selected  as the  site.  The
Tampa Water Department  had  partici-
pated in  EPA's  1974 cost studies,  was
aware of the successful application of the
CAS at the KCWD, had recently expanded
its treatment facilities, and was looking
for a tool to  assist in controlling costs. The
Sanitary Sewer Department had  also
expanded, andtheiroperational costs had
increased.


Sanitary  Sewer Department
  The  Tampa Sanitary Sewer Depart-
ment, with 300-plus full-time employees,
provides wastewater collection and treat-
ment to persons and industries in the city
and  in nearby unincorporated areas. A
system includes 130 pump stations and
ejector stations drawing sewage from the
service area; more than 1400 miles  of
12-to60-in.-diameter collection and trans-
mission lines for the  gravity system, a
number of 4-in. force mains; metering at
major  interceptors or  pumping stations
and  at the  intake junction to the  waste-
water treatment facilities.
  Generally, Tampa wastewater  is pro-
cessed through the Hooker's Point treat-
ment plant with some flow receiving
various levels of treatment at intermedi-
ate locations. Three Tampa users have
pretreatment facilities: the Woodcrest,
Juanita,  and National  Gypsum plants.
Several residential developments have
package plants serving a treatment func-
tion.

Water Department
  The  self-supporting Tampa Water
Department, with  about 250  full-time
employees, supplies more than 419,500
people through  100,000  metered .ac-
counts (both residential and industrial)
within  an 84-square-mile  service area.
The Hillsborough River is the main raw
water source (30 to 100 MGD). The main
treatment facility, on the river, can treat a
maximum of 100 MGD during periods of
hard water/low coloration and a mini-
mum of 75 MGD  during periods  of
relatively soft water/high coloration. To
serve a growing population, the  city
completed the Morris Bridge treatment
plant and constructed 29 wells (500-ft-
deep) each producing a maximum of 2
MGD.  This  facility,  with  a maximum
treatment capacity of 40 MGD, provides
water during high-demand periods.

The Matrix Concept
  Regardless of  physical  structure, all
water utility systems can be divided into
the functions of acquisition, treatment,
and delivery (Figure 1). For example, a
well or a well field, rather than a reservoir,
could be the source of raw water. Expan-
sion of this concept allows costs to be
identified both for specific  functions
(acquisition, treatment, and delivery) and
for subf unctions. An acquisition subf unc-
tion  might  include source  of supply,
reservoir,  pumps, transmission lines; a
delivery  subfunction,  pumps,  storage
tanks, transmission, distribution.
  By properly identifying these sublevels
(including every  part  of  the  physical
system with no overlapping areas) and by
allocating costs to them,  the complete
physical utility becomes a  group of cost
centers. The cost center can be as small
or as large as the utility wishes. As the
water moves from its source to its desti-
nation, costs can  be allocated to the
water.  In Figure 1, for example, acquisi-
tion consists of all costs for acquiring and
moving raw water to the treatment plant.
When the water is treated, it is assigned a
treatment cost. The cost of treating the
water can be  added to the acquisition
cost, which will be the cost for producing
water at that point. Cost is also incurred
by additional pumping within the treat-
ment plant to  move the water into the
delivery area. Even though the pumping
unit in the example is  at the treatment
plant, its purpose is to move water into
the delivery area and is therefore con-
sidered a subfunction of delivery. Trans-
mission and distribution costs are accu-
mulated in each zone. The transmission
costs are those for moving water to zones
1 and 2. Distribution costs  include those
for the network of mains and laterals that
deliver water to customers within zones.
An analysis of-fhe system in  Figure 1
reveals that part of the cost for pump No.
2 is allocated to move water through zone
1 to zone 2, and another portion of the
cost is incurred in  delivering water
through the laterals to customers in zone
1. Similarly, the transmission mains
include both a transmission cost element
and a delivery cost element. Storage costs
are assigned only to the zone in wh ich the
storage facility is located because no
element of this cost is applied to any other
zone.
  Two types of costs were identified as
the technique was refined.  One type was
associated directly with the  operating
functions of acquisition, treatment, and
delivery, whereas the other type could not
be identified with any specific operating
function. The latter nonoperating costs
(which include billing, accounting man-
agement, etc.) were placed in a separate
category  called support  services, as
shown in Figure 1.
  Within this general concept, two basic
types of information are required. If one
thinks of a matrix of information, then on
the horizontal axis are listed the specific
functions of acquisition, treatment, de-
livery, and support services. These func-
tions can be subdivided into the smallest
component desired (for example, an indi-
vidual pump), and they are related directly
to the physical delivery system depicted
in Figure  1. On  the vertical axis of the
matrix are the financial data that identify
the cost items for operating the'utility—
labor, power, etc., generally recorded by a
chart of accounts. Documentation of costs
in this format makes it possible to retrieve
and display the various levels or types of
information desired. For  example, the
labor costs for  treating water can be
determined by examining  the first cost
category  listed  within  the  treatment
function.

Output Reports
  The first step in developing MARS was
to identify the desired outputs. Four levels
of cost reports were designed to provide
information for specific levels of  man-
agement, ranging from more detailed (for
line supervision) to summary reports (for
top administrators).

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                                                                                      r
                                                                                   Water Mains
                                                                                   & Materials
                                     Support Service Costs, Interest Costs, and Tax Costs
 Figure 1.    Simplified schematic of a typical water utility.
  The Level IV report was developed to
provide detailed cost information. The
Level III report relates the detailed cost by
the general, standardized categories of
acquisition,  delivery, etc. The  Level II
report compares actual expenditures with
budgeted amounts and with expenditures
for the previous year. The Level I report
summarizes the cost data and identifies
the cost  per million gallons (S/MG) of
revenue producing water (RPW) (RPW is
the amount of water from which revenue
was  derived) for the major cost centers
and the total cost of the system. Costs for
the previous month, the previous year,
and  the budgeted amounts  are  also
compared on the Level I report.
Cost Coding System
  The cost coding system includes the
chart of account numbers for the financial
reporting system  and the special code
required for  MARS. Three  groups  of
numbers are required. The first group
designates the general assignment to the
National Association of Regulatory Utility
Commissions(NARUC) chart of accounts.
  The second group identifies the cost
centers that generate the expense. The
first digit of the cost center number
identifies the function; the second, the
subfunction; and the last two, the unit.
The subfunction (second digit) and identi-
fication (third and fourth digits) appear
only in the Level IV report.
  The third group of numbers is  a two-
digit series corresponding to the  12
standard cost categories used in the Level
III summary reports.
Cost Allocation
  MARS can fulfill its function only when
all cost data are charged to the appropriate
cost centers. This task is done by identify-
ing the correct cost center when the data
are entered on the source document—
that is, payroll time card, requisition from
stock form, etc. Exceptions to  this  pro-
cedure occur when the cost center infor-
mation is not obtained or when a general
cost cannot be identified to a specific
center. To deal with such exceptions, an
allocation concept assigns-costs to ap-
propriate cost centers.
MARS Application to
Wastewater
  Conceptually, the adaptation of MARS
to a wastewater operation proved no
more difficult than its application to a
water utility except for the initial definition
of terms. As a water supply tool, MARS
was designed to accumulate detailed cost
into the four major functions of  acquisi-
tion, treatment, delivery, and  support
services. This structure of four major cost
categories was maintained throughout
the entire study for the  water supply
application. For wastewater application,
these terms  are not appropriate.  For
example, the basis for productivity in the
water  supply application  is revenue-
producing water; in wastewater, there is
no equivalent value. Therefore in devel-
oping the terms for wastewater  utility
functions, the following two groups were
selected:

A.  Collection - All costs associated with
               moving wastewater to
               the treatment facility.
    Treatment-All costs associated with
               removing the impurities

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              from  wastewater  and
              with preparing the impuri-
              ties for disposal.
    Disposal - All costs associated with
              disposing of the liquids
              and solids after treat-
              ment.
     Support - All costs associated with
    Services  support activities related
              tothe utility that are nota
              part of the above three
              areas.
B. Collection - All costs associated with
              moving wastewater to
              the treatment  facility.
   Treatment-All costs associated with
       Liquid  the liquid portion of the
              treatment process where
              impurities are being re-
              moved.
        Solid - All costs associated with
              the solids portion of the
              treatment process where
              the impurities are being
              conditioned.
     Support - All costs associated with
    Services  support activities related
              to the utility that are not a
              part of the above  two
              areas.

  The differences in the  liquid and solid
treatments (Approach B above) are illus-
trated  in  Figure 2,  which depicts the
wastewater  treatment process in the
Tampa plant. The processes in the vertical
stack of boxes on the  left side of Figure 2
describe the liquids treatment since they
are all related to handling liquids and
removing their impurities. The horizontal
lines identifying function, such as sludge
thickening and drying beds, are associ-
ated with solids that have been removed
from the  liquid wastewater.  With  this
method, definitive costs can be obtained
from the different  treatment  processes
and can be identified on  all levels of
reports as associated with  liquid and/or
solids treatment. The problem with this
approach is the requirement for recording
detailed source data. Record keeping may
become difficult because two  processes
sometimes occur at  the same physical
location.
  Approach A has the advantage of being
able to identify the treatment  process to
any detail desired(including separation of
the liquids and solids) in Level IV of the
MARS report. The only disadvantage is
that it does  not identify  the liquids and
solids cost in the higher level reports but
accumulates them into a total treatment
cost. Tampa Sanitary Sewer Department
personnel preferred Approach A because
they believed it provided more flexibility
in identifying the treatment cost based on
the process configurations most mean-
ingful to them. Treated wastewater was
selected as the expression for productivity
(unit value) to be used in MARS since it
represents the  actual flow through the
treatment facility.
  All other problems associated  with
MARS  application  to wastewater are
similar to those that may be expected in
application of MARS to any utility. For
example, some of the output reports from
the sewer and water departments were
structured differently.
  The reporting  differences  reflected
individual management philosophies as

  flaw Sewage Influent
                             much as differences between water and
                             wastewater operations.
                             Tampa's Financial Reporting
                             System (FIN)
                               FIN was developed to streamline input
                             requirements by using on-line terminals
                             that validate and edit input data as they
                             enter into the  data  base files. The ob-
                             jective of FIN is to provide the detailed
                             information required for the highest levels
                             of management and budgeting.  FIN  is
                             based on Florida's standardized system of
                             accounts and each coding element has its
                             unique meaning and identification within
                             the city's financial system.
                               The data for  FIN originate from many
                             different sources, such as the Purchasing
                             Department. Figure 3 shows the general
                             data flow through FIN and some of its
Screening &
Grit Removal


Primary
Sedimentation
Tanks
-

-*. Anaerobic -j. S'ud-
°*~~ ZZ

Carbonaceous


Sedimentation
Tanks


Nitrification

Sedimentation
Tanks


Denitrification
Filters


Post Aeration &
Chlorination
n
j (HAS)
.1 	 (WAS)
1
Thickeners — Aerobic
	 — j 	 1 Digesters
'JRASJ \(WASJ
-I 	 J




ge 	 >• Sludge
'^ Removal

Aluminate

1. Sludge __^ e
Ly'?9 Remova
Beds
Pnfymor



 Figure 2.
                      Tampa Bay
Schematic of Hooker's Point Wastewater Treatment Plant in Tampa, Florida. Ft AS
refers to recycled activated sludge; WAS, to waste activated sludge.
                                   4

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(Source Data)
Payroll Time Cards

Equipment Usage
Cards

Stock Issues

Purchase
Requisitions

Authority to Pay
Forms

P.O. Corrections

Journal Entries

Misc. Forms, i.e..
Central Garage
Billing, Depreciation
Entries, etc.

-
—

Interface
Programs






	 *








FIN Accounting
System
Programs


















(Output Reports)
FGL 040-General Ledger
Daily Activity Report
FGL 042-General Ledger
Account Balance
Report

FGL 042A -General Ledger
A ct ivit y/ Object
Summary
FGL MSB-Fund, Dept.,
Object Code Weekly
Expenditure Summary

FGL M90-Fund/ Object
Weekly Expenditures
Summary
FGL 440-General Ledger
Monthly A ctivity
Report
FPL 040-Financial
Statement

CIP 040-Job/ltem
Detail Transactions

CIP 045-WO/Capital
Improvements
Recapitulation
Summary
Figure 3.    General flow diagram for Tampa's financial reporting system (FIN).
output reports. FIN coding uses a pyramid
structure in which a transaction enters at
the lowest  level  and  is automatically
accumulated through higher levels of
activities. The information varies with the
type of transaction, but all of the latter
normally share the common key fields
that interpret  and  categorize the data.
These fields create the account number
and consist of the fund, department,  etc.
  The system  enables management to
identify and accumulate data on like items
from all budgeting elements for the fiscal
cycle. Management in turn  can solicit
bids valid for specific periods, establish
firm prices, and identify individual vendors
for various purchases.
  The overall concept of FIN is to establish
a detailed data base  on a daily basis.
thereby creating a voluminous and com-
plex system.  Within FIN, the budget is
developed to the lowest level of a product
code. For example, consider purchasing a
75W, inside frosted, 130V incandescent
lamp. If this  item  is budgeted  but the
department decides later to purchase a
clear lamp rather than a frosted one, a
budget change is required. The system
may thus require numerous  budget
changes each month.
  FIN was primarily developed from the
standpoint of accounting and fiscal man-
agement, not from that of an operational
department.  Such  an overall approach
may be the best for the city, but a system
developed in this manner generally lacks
the type of information useful to opera-
tional management. For example, the
major systems developed for FIN include
revenue and cash management, expendi-
ture management (accounts payable),
purchasing, inventory management, and
fixed  assets.  All of these systems are
certainly important to a department, but
they do not include cost-center informa-
tion for managing departmental opera-
tions.
  FIN's original  development  included
coding flexibility at departmental levels
using  the job/item fields. However, to
make  proper  use of  this flexibility, the
department needs  an  in-depth under-
standing of FIN. Without major modifica-
tions,  it would be difficult to obtain from
FIN much of the information needed for
day-to-day management of a water and
wastewater department.

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Computer Selection
  A computer selection committee was
appointed consisting of a consultant and
a representative from the Sanitary Sewer
Department, the Water Department, and
the Management and Information System
Department (city computer center). The
objective of the committee was to identify
for Tampa's Water  and Sanitary Sewer
Departments the best computer hardware
and operational software to support both
the MARS project and other applications
within these  departments. The  Prime
computer was selected  based on  its
reliable and proven software—an especi-
ally important factor in the development
of new programs such as MARS.
                MARS Report
                 The MARS reports are  specifically
                designed for top utility  management.
                They contain operating and maintenance
                cost data summarized into major opera-
                tional  categories along with  additional
                information  useful  in evaluating the
                operations of the entire utility.
                 An example of a Level I report for the
                Water Department appears in the com-
                puter print-out shown in Figure 4. The
                first five rows contain cost data expressed
                on  a productivity basis with dollars per
                million gallons of water ($/MG) for the:
                (1)  current month, current year, (2) pre-
                vious  month, current year, (3) current
                month, previous year, (4) year-to-date,
                                        current year,  and (5) year-to-date, pre-
                                        vious  year. These unit costs may be
                                        compared to facilitate a trend analysis.
                                         The next two rows contain the total
                                        costs for the current month and year-to-
                                        date, and  the last two rows provide a
                                        percentage of total cost for each function
                                        for the  current  year-to-date and  the
                                        previous year-to-date. This information
                                        provides an indication of shifts in cost
                                        and/or trends in areas where expenses
                                        are changing.
                                         Production unit cost information is pre-
                                        sented at the  bottom of the page,  along
                                        with percent of budget funds remaining.
                                        The production unit for the Water Depart-
                                        ment is classified as "revenue-producing
MONTH ENDINO:  JAN 31. 1982
                   SUMMARY OF SYSTEMS INFORMATION
                               FOR
                       TAMPA MATER DEPARTMENT
                             (LEVEL. I)
                                                                                                          PAGE:
CATEOORV
                      ACQUISITION
                                    PURIFICATION
                                                    DELIVERY
                                                                  SUPPORT
                                                                  •****••
                                                                                  DEBT
                                                                                EXPENSE
                                                                                             DEPRECIATION
                                                                                    TOTAL
UNIT COST «/MO

   CURRENT MONTH      •

   PREVIOUS MONTH

   CURRENT MONTH
   PREVIOUS YEAR

   CURRENT YEAR (VTD)

   PREVIOUS YEAR (VTD)

TOTAL COST

   CURRENT MONTH      «

   YEAR TO DATE

PERCENTAGE OF TOTAL

   CURRENT YEAN (YTD)

   PREVIOUS YEAR (YTDI
     9.21  »

     7.28
     B. 96
124 97  •

159. 23
                 143. 64
228. 16  •

173. 07
                               22O. 46
202.83 •

 70. 62




 96.69
138. 67  •

137. 93




164. O9
101. 74  •

 96. O6
                                                                          96.33
823. 60

666. 21
                                                                                        730. 37
13.312.49  •  207. BIB. 07  •  379.413.33  *  337.328.68  •  263. B6O. 13  •  169.176.94  « 1372.911.68
6O. 43O. 23
    1. 23X
             968. 306. 22
                 19. 67X
                           I486. 111. 17
                               30. 1BX
                                          631.783. 36
                                             13. 24X
                                                       1106. 1O6. 74
                                                           22. 47X
                                                                      630.723. 91
                                                                          13. 22X
                                                                                   4923. 463. 83
                                                                                       10O. OOX
                     TREATED UATER  (MO)
                                                                              REVENUE PRODUCING WATER (MO)
                     CURRENT MONTH            16B7. 431

                     YEAR TO DATE            734O. 196

                     PREVIOUS Y-T-D           7261, 631
                     »••****•*»*•»••**•
                                    CURRENT MONTH

                                    YEAR TO DATE

                                    PREVIOUS Y-T-D
                                                                                      1662. 910

                                                                                      474O. 982

                                                                                      6894. 831
                     UNACCOUNTED FOR UATER (MO)


                     CURRENT MONTH             24. 321

                     YEAR TO DATE             799.214
                                                     BUDOET REMAINING (X)


                                                     YEAR TO  DATE
                                                                                        6*. 10
Figure 4.    Level I status report for Tampa Water Department.

                                    6

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water," (the Sanitary Sewer Department
uses "Billable Q,"  or billed sewer line
flow into the treatment facility).


Conclusions
  The following conclusions are based on
the MARS experience in Tampa.

  1.  MARS was less adaptable to the
     Tampa utilities than anticipated, for
     the following reasons:
    a.  MARS was  originally developed
       using the KCWD and other wate
       utilities as models, but FIN was so
       inflexible that the original MARS
       and some  basic  developmental
       concepts had to be  modified to
       function with FIN.
    b.  Because of the size of the Tampa
       utility's operation,  significantly
       more data entered  this system
       than in the smaller KCWD. Con-
       sequently, MARS required larger
       system files for data processing
       and storage, along with different
       data handling techniques.
    c.  Modifying the  original computer
       programs from a batch mode on
       the large main-frame computer to
       an automatic interactive mode on
       a small computer proved difficult.
       These  modifications combined
       with conceptual program changes
       required careful  planning and
       considerable additional program-
       ming effort.
  2.  The  MARS concepts are transfer-
     able, as demonstrated by adapting
     the original four levels of the KCWD
     reports  to  both the  Water and
     Sanitary Sewer Departments in the
     same general format.

  3.  Adapting  MARS to  the Tampa
     wastewater operation was no more
     difficult than applying it  to  the
     Tampa  water utility. The Tampa
     application disclosed enough differ-
     ences between  water and waste-
     water operations to merit water-
     unique  and  wastewater-unique
     programs in future applications.  If
     the water and wastewater opera-
     tions can be integrated under  a
     single fiscal manager, it may be
     possible to use  one group of pro-
     grams.

  4.  The use of Prime 250 or equivalent
     computer hardware for the MARS
     application is evidenced by success-
     ful operation on  the  Prime com-
     puter. Since a  financial reporting
     system already existed in Tampa,
     MARS consisted  only of the cost
     analysis and management informa-
     tion module. The processing time
     on the  computer  will probably
     require approximately 1  or 2 days
     per month (if monthly reports are
     required), leaving the computer idle
     for the  remainder  of the  month
     except as a means of data storage.
     However, both Tampa departments
     have numerous  other  computer
     programs  that were  intended to
     operate  on  the  same  computer
     system.  Thus in  a  situation that
     requires  only  the  cost  analysis
     module of MARS, justifying the use
     of a small computer is questionable.
     A more reasonable option may be to
     operate this system on remote, time
     sharing hardware.

 5.  The ease or difficulty of adapting
     MARS to other water and waste-
     water utilities depends  on  site-
     specific conditions. Solving the
     MARS/FIN interface at Tampa con-
     sumed more time than was origin-
     ally anticipated.

 6.  MARS  assisted in  detecting data
     errors that existed in FIN. The MARS
     programs  edit  each FIN expense
     item  to ensure that  the  code  is
     correct with respect to the require-
     ments  of MARS. If  the  code  is
     erroneous, the item  is listed for
     correction. To maintain a balance,
     data  corrected in  MARS must also
     be corrected in the original system
     (FIN) that feeds data into MARS.

 7.  The value of MARS for Tampa Water
     and  Sanitary Sewer Departments
     has not yet been completely evalu-
     ated  because the  MARS  reports
     have been available for only a short
     period.

  The full report was submitted in fulfill-
ment of Cooperative  Agreement CR-
807440 by the City of Tampa Water and
Sanitary Sewer Departments under the
sponsorship  of  the U.S.  Environmental
Protection  Agency.
  •OSGPOs  1984-559-111-10730

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    David L. Tippin is with City of Tampa Water Department. Tampa. FL 33602; Elton
      Smith is with City of Tampa Sanitary Sewer Department, Tampa, FL 33602;
      James I. Gillean is with ACT Systems, Inc., Winter Park, FL 32289; and Robert
      M. Clark (also the EPA Project Officer, see below) is with  Municipal
      Environmental Research Laboratory, Cincinnati, OH 45268.
    The complete report consists of three volumes entitled "City of Tampa: Manage-
      ment Analysis and Report System (MARS):
       "Volume I (Case Study)," (Order No. PB85-106 177; Cost: $14.50, subject to
       change).
       "Volume II (Operations Manual)," (Order No. PB 85-106 185; Cost: $14.50,
       subject to change).
       "Volume III (Programming Manual)." (Order No. PB 85-112  241; Cost:
       $46.00, subject to change).
    The above reports will be available only from
           National Technical Information Service
           5285 Port Royal Road
           Springfield. VA 22161
           Telephone: 703-487-4650
    The EPA Project Officer can be contacted at:
           Municipal Environmental Research Laboratory
           U.S. Environmental Protection Agency
           Cincinnati, OH 45268
United States
Environmental Protection
Agency
Center for Environmental Research
Information
Cincinnati OH 45268
     BULK RATE
POSTAGE & FEES P,
       EPA
  PERMIT No. G-35
Official Business
Penalty for Private Use $300
           5S 8W«teVIB>1  "*""
           y'KUiSW'W'

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