PAPER 2026 QUESTIONS AND VERIFIED
SOLUTIONS GRADED A+
⩥ Depreciation. Answer: Used in municipal accounting primarily to
track the aging and replacement value of assets.
⩥ SSMP. Answer: A document that formally outlines an agency's policy,
goals, and measurable performance indicators for its sewer collection
system.
⩥ Enterprise Fund Accounting. Answer: Typically used for utility
services such as wastewater.
⩥ Capital Improvement Budgets. Answer: Covers large, long-term
investments.
⩥ Accurate Cost Data. Answer: Usually comes from past project bid
results when preparing a budget.
⩥ Project Prioritization. Answer: The most effective way to prioritize
projects for funding is to rank by risk and consequence of failure.
, ⩥ SSMP Review Frequency. Answer: An SSMP must be reviewed and
updated every two years.
⩥ CWEA Code of Ethics. Answer: Requires supervisors to protect
public health and the environment above personal interest.
⩥ Category 1 SSO. Answer: An overflow that reaches surface water or
drainage channel under the California Water Board.
⩥ Category 1 SSO Reporting Time. Answer: Must be reported to the Cal
OES system within 2 hours.
⩥ Job Hazard Analysis (JHA). Answer: Should be completed before
each task with potential risk.
⩥ Work Order Management System. Answer: Primarily helps with asset
tracking and preventive maintenance.
⩥ CMMS System. Answer: Best described as Computerized
Maintenance Management System.
⩥ Key Performance Indicators (KPIs). Answer: The main purpose is to
track progress toward organizational goals.