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Information Collection Request (ICR) Supporting Statement

for Clean Water State Revolving Fund Program

OMB NO.2040-0118, EPA ICR NO. 1391.10

Terms of Clearance for Current ICR:

This information collection is approved for one year. In its subsequent renewal submission, 

EPA shall submit an updated supporting statement that includes (a) an updated 

description of the program and the information needed from respondents; (b) updated 

burden and cost estimates associated with the information; (c) a description of the method 

by which the information should be submitted to EPA; (d) a new FR citation soliciting 

comments and a summary of public comments received in response to the citation; and (e) 

a summary of consultation with representatives outside of EPA to obtain views on 

availability of data, frequency of collection, clarity of instructions, and recordkeeping, 

disclosure, or reporting format (if any), and on the data elements to be recorded, disclosed, 

or reported. In addition, EPA shall, to the extent possible, include in its request all forms 

and instructions related to the information covered by the supporting statement.

The supporting statement has been updated to reflect the Terms of Clearance.

A. Justification

1.1 Short Characterization/Abstract

The Clean Water State Revolving Funds (CWSRF) were established by the 1987 amendments to 

the Clean Water Act (CWA) as a financial assistance program for a wide range of wastewater 

infrastructure and other water quality projects. The 1987 amendments added Title VI to the 

CWA, enabling EPA to provide grants to all 50 states and Puerto Rico to capitalize CWSRFs.

The CWSRFs can provide loans and other forms of assistance for a wide array of projects,

including construction of wastewater treatments facilities, green infrastructure projects, 

agricultural best management practices, and activities that improve water quality. Eligible 

borrowers of CWSRF funding range from municipalities to nonprofit organizations and other 

private entities. Recently, Title VI of the CWA was amended in 2014 by the Water Resources 

Reform and Development Act. Additional information about the CWSRFs is available at 

http://www.epa.gov/cwsrf/learn-about-clean-water-state-revolving-fund-cwsrf.

This ICR renews the Office of Management and Budget (OMB) Number 2040-0118 CWSRF

ICR and provides updated estimates of the reporting burden associated with the information 

collection activities. The updated estimates are based on EPA’s most recent public consultation

and capture the estimated impact of the WRRDA amendments. 

The individual information collections covered under this ICR are briefly described as follows:
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Capitalization Grant Agreement/Intended Use Plan

The Capitalization Grant Agreement is the principal instrument by which a CWSRF

commits to manage its revolving fund program in conformity with the requirements of 

the Clean Water Act. The grant agreement contains or incorporates by reference the 

intended use plan, application materials, required certifications, and other documentation 

required by EPA. The intended use plan describes how a CWSRF program intends to use 

its funds for the upcoming year to meet the objectives of the Clean Water Act (CWA).

Annual Report

The annual report indicates how the CWSRF has met its goals and objectives of the 

previous state fiscal year as stated in the grant agreement and, more specifically, in the 

intended use plan. The report provides information on loan recipients, loan amounts, loan 

terms, project categories of eligible costs, and similar data on other forms of assistance.

Annual Audit

The CWA requires a CWSRF to undergo an annual audit. Though an audit conducted 

under the Single Audit Act meets this requirement, EPA still recommends that a CWSRF

also undergo a separate independent audit as a best management practice. The audit must

contain an opinion on the financial condition of the CWSRF program, a report on its 

internal controls, and a report on compliance with applicable laws and the CWA. 

Clean Water National Information Management System (CWNIMS) and CWSRF 

Benefits Reporting (CBR)

To meet the CWA objective of “promoting the efficient use of fund resources,” states 

must enter financial data, including project disbursements, into the CWNIMS database on 

an annual basis. This publicly available information is used by the EPA to assess 

compliance with the CWSRFs’ mandate to use all funds in an “expeditious and timely” 

manner and achieve the objectives of the CWA. Project level data is collected on a 

quarterly basis using the CBR System to record projected environmental results from 

CWSRF projects. 

Public Awareness Policy

Per EPA Grants Policy Issuance (GPI) 14-02: Enhancing Public Awareness of EPA 

Assistance Agreements, CWSRF borrowers must publicize the EPA’s involvement in 

project funding only up to the funding amount in each year’s capitalization grant. The 

CWSRFs have various options to meet this requirement.

With the exception of the public awareness policy, the respondents for the information collection 

activities are the state environmental departments, and/or finance agencies responsible for 

operating the CWSRFs. The public awareness policy directly impacts CWSRFs borrowers that 

are designated as recipients of federal funds. The burden associated with the public awareness 

policy may have an impact on small entities. However, this impact is mitigated by the fact that 

the CWSRFs have flexibility in determining which borrowers must comply with this 

requirement.
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This renewal adds two information collections activities not included in the previous version of 

the ICR. Specifically, the renewal includes the additional burden associated with the EPA 

requirement that the CWSRFs submit data into the CWNIMS and CBR databases on a recurring 

basis. The renewal also reflects the additional burden related to the recently released public 

awareness policy, directing CWSRF borrowers that receive federal funds to publicize EPA’s role

in funding the projects.

Though these information collection activities add additional burden, the total estimated 

reporting burden under this renewal is significantly lower compared to the previously approved

ICR. The estimate of the annual burden has been decreased by 748,471 hours while the total 

annual cost burden has been decreased by $17,744,006. This significant revision is due to the 

removal of the burden associated with CWSRF applications and ongoing ARRA reporting.1

1.2 Explain the circumstances that make the collection of information necessary. Identify 

any legal or administrative requirements that necessitate the collection. 

Title VI of the CWA provides the statutory basis for having a CWSRF prepare and submit a

capitalization grant agreement, intended use plan, annual report, and annual audit. EPA also 

requires that the CWSRFs periodically enter program and project level information into 

CWNIMS and CBR databases. These databases provide EPA with the information needed to 

effectively evaluate the performance of the CWSRFs and to ensure compliance with statutory 

and other federal requirements. 

Prior to awarding a capitalization grant, EPA must have sufficient assurances that a CWSRF will 

be managed in compliance with the CWA. To ensure that EPA receives these assurances, the 

CWA provides specific instructions to the state for developing and submitting the capitalization 

grant agreement. The contents of the capitalization grant agreement are governed by Section 602, 

which lists the assurances and certifications a CWSRF must provide to EPA. As part of the 

capitalization grant agreement, a state must submit an intended use plan that is developed in 

accordance with Section 606(c). In addition to mandating the minimum level of information that 

must be included in the intended use plan, Section 606(c) also requires that a CWSRF provide an 

opportunity for public comment before the plan can be submitted to EPA for review. The 

intended use plan must also reflect how a CWSRF will comply with other federal requirements. 

These federal requirements are usually included in annual appropriation acts. Two major 

requirements that have accompanied recent annual appropriations involve the use of additional 

subsidization and the funding of the projects that promote such activities as green infrastructure 

and water and energy efficiency improvements.

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To help ensure that there is sufficient oversight of the CWSRFs, the CWA also requires that a 

CWSRF annually submit a report to EPA and undergo an audit. Under section 606(d), a CWSRF

is required to develop and submit an annual report describing how it has met the goals and 

objectives included in the previous year’s intended use plan. The annual report must also include 

 

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Section 15 of the supporting statement provides additional information for why CWSRF applications and ARRA 

reporting are no longer included as part of the reporting burden calculation. 

2 Additional subsidization is assistance provided in the form of principal forgiveness, grants, or negative interest 

loans.
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detailed information on the financial assistance provided through the CWSRF program over the 

past year, including identification of the loan recipients, assistance amounts and terms, and other 

related information. Section 606(b) requires each CWSRF to have an annual audit that is 

conducted in accordance with the auditing procedures of the General Accounting Office to

ensure the proper usage of all CWSRF funds.

In addition to these statutory requirements, EPA will continue to direct the CWSRFs to submit 

program and project level information through the CWNIMS and CBR databases on a periodic 

basis. The information collected through these databases is critical to EPA’s oversight 

responsibilities in ensuring the timely and expeditious use of CWSRF funds and the long-term 

financial sustainability of the CWSRFs. The information collected through CBR database also 

serves another important role by establishing a stronger link between CWSRF financed projects 

and the projected environmental benefits as required by EPA Order 5700.7, Environmental 

Results Under Assistance Agreements. 

The CWSRFs are asked to submit program level financial data annually through CWNIMS, 

including loan amounts, disbursements, repayments, and other critical information. The data 

collected supports section 606(e) of the CWA, requiring EPA to conduct annual oversight 

reviews of the CWSRFs. The CWNIMS database complements the annual report and audit by

providing a current snapshot of financial activity and the extent of which the CWSRFs funds 

have been committed and disbursed for projects. The CWNIMS database also provides an 

overview of the types of projects and the recipients receiving CWSRF funding. This 

comprehensive overview on program activity allows EPA to discuss the future direction of the 

CWSRFs and head off potential concerns before they become major problems.

The CWNIMS database is also instrumental in allowing EPA to document the progress of the 

CWSRFs in addressing the nation’s water quality needs to the public and Congress. Information 

provided by this database is an essential part of EPA’s testimony before the Congressional 

appropriations and authorizing committees that oversee environmental infrastructure programs. 

The data collected by this system is made available to the public and greatly supports outreach 

efforts by EPA and several key state and trade organizations (e.g., Council of Infrastructure 

Financing Authorities, Association of Clean Water Administrators, National Utility Contractors 

Association, and Water and Wastewater Equipment Manufacturers Association). 

The CBR database was originally developed to assist states in complying with EPA Order 

5700.7, Environmental Results Under Assistance Agreements, which became effective on 

January 1 2005. The Order aimed at addressing environmental results under EPA assistance 

agreements, including grants and cooperative agreements, and to establish a stronger linkage 

between EPA financed projects and the goals of the Agency’s Strategic Plan. The CWSRFs had 

the option of meeting the EPA Order by entering project level data into CBR and producing 

report-outs that could then be included in their annual report. The CWSRFs that chose not to use 

CBR were required to work with EPA to show appropriate outputs and outcomes that can be tied 

back to the Strategic Plan.3 

 

3 The Strategic Plan includes five goals to better serve the mission of the Agency, which is to protect human health 

and the environment. The goal that applies to the CWSRF is Goal 2: Protecting America’s Waters. The key elements 

for the CWSRF are found under Goal 2, Objective 2.2: Protect and Restore Watersheds and Aquatic Ecosystems.
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Since 2010, Congress has included several major provisions in the annual appropriations that 

affected the CWSRFs. One of the provisions included the Green Project Reserve requirement 

that directed a portion of the federal funding be used to fund projects that addressed green 

infrastructure, water efficiency improvements, energy efficiency improvements, or 

environmentally innovative activities. Another provision directed that a portion of federal 

funding be used to provide additional subsidization in the form of principal forgiveness, negative 

interest loans, or direct grants. Accompanying these provisions was conference language that 

directed EPA to not only track how additional subsidies are used, but also by what types of 

communities. These provisions have been carried over into subsequent appropriations. 

The CBR database was determined to be the best option for collecting and tracking this 

information. As a result, data entry into CBR database stopped being optional in 2010. The 

CWSRFs are required to enter project level information into the CBR database on a quarterly 

basis. This frequency of collection is to ensure that EPA can provide a timely response to 

congressional inquiries with the most up-to-date data. In response to constant inquiries regarding 

the status of meeting the annual GPR requirements, EPA also uses the CBR database to track 

funding under the GPR requirement. The CWSRFs are also still expected to complete the data 

fields established in 2005, tracking general project information and projected environmental 

results.

The recently released EPA Grants Policy Issuance (GPI) 14-02: Enhancing Public Awareness of 

EPA Assistance Agreements requires CWSRF borrowers designated as recipients of federal 

funds to publicize the EPA’s involvement in the funding of the project. The purpose of this 

policy is to enhance public awareness of EPA assistance agreements nationwide and 

communicate the positive impact and benefits of EPA funding around the country. This 

requirement went into effect in FY 2015 and applies to all future federal capitalization grant 

awards. 

2. Indicate how, by whom, and for what purpose the information is to be used. Except for 

a new collection, indicate the actual use the agency has made of the information received 

from the collection. 

The information collection activities serve several important functions. Foremost, they are the 

means by which EPA can assess whether the CWSRFs are being properly managed. They factor 

heavily in EPA’s determination of whether a CWSRF should be awarded a capitalization grant.

The capitalization grant agreement/intended use plan not only provides detailed information on 

how a CWSRF will operate its program in the upcoming year, it is instrumental in legally

binding a CWSRF to fulfilling its responsibilities under the CWA. Working in concert with the 

capitalization grant agreement/intended use plan are the annual report and audit, which provide

EPA with documentation that a CWSRF is actually operating in compliance with the CWA and 

thus sufficiently meeting the assurances provided through the capitalization grant 

agreement/intended use plan. While the CWNIMS and CBR databases support program 

oversight, they also have an important role when it comes to public outreach and responding to 

stakeholder inquiries in a prompt and effective manner. The purpose of the new public awareness 

policy is to better inform the public of the role EPA has in supporting CWSRF funded projects 
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that yield numerous economic and environmental benefits.

With the exception of the public awareness policy, the respondents for the information collection 

activities are the state environmental departments, and/or finance agencies responsible for 

operating the CWSRFs. The public awareness policy directly impacts CWSRFs borrowers that 

are designated as recipients of federal funds. The burden associated with the public awareness 

policy may have an impact on small entities. However, this impact is mitigated by the fact that 

the CWSRFs have flexibility in determining which recipients must comply with this 

requirement.

Capitalization Grant Agreement / Intended Use Plan

The capitalization grant agreement is the principal instrument by which a CWSRF commits to 

manage its program in conformance with the requirements of the CWA as a prerequisite of

receiving a capitalization grant award. The capitalization grant agreement contains, or 

incorporates by reference, the following: the grant application form (EPA Standard Form (SF) 

No. 424/OMB No. 2020-0020), intended use plan, attorney general certification, and other 

documentation required by EPA. This material is submitted to EPA through the www.grants.gov

website.

A critical component of the capitalization grant agreement is the intended use plan. This 

document not only covers what a CWSRF plans to accomplish for the upcoming year, it also 

provides EPA with detailed information on how a CWSRF will meet the assurances included as 

part of the capitalization grant agreement. At a minimum, the IUP must include the following:

 Short-term and long-term goals.

 “Sources and Uses” table that documents the amount of funding that is expected to be 

available in the upcoming year from capitalization grant awards, state contributions, loan 

repayments, earnings, and other non-federal sources.4This table also shows how this funding 

will be used for eligible projects and administrative expenses. The maximum amount that can 

be used to cover administration is set by section 603(d)(7).

 Documentation for how the CWSRF plans to provide the required 20% state match.

 Documentation on whether fees will be charged, the basis for the fees, and the planned uses

of fee revenue.

 A schedule/estimate for when it will enter into binding commitments on projects to ensure 

that it meets the requirement that a CWSRF enters into binding commitments equal to the

federal grant payment and accompanying 20% state match within one year of receipt of a 

grant payment.

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The intended use plan must also document the procedure by which grant 

funds will be drawn from the federal treasury into the CWSRF.

 A summary of the CWSRF’s financial plan, including loan interest rate(s); information on 

how the interest rate, loan term and additional subsidies are established for the types of 

 

4 This mainly includes leveraging, where a CWSRF raises additional funding by selling municipal bonds.

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For some CWSRFs the binding commitment represents a preliminary commitment to provide funding for a project. 

The binding commitment is eventually finalized as an executed loan agreement. For other CWSRFs there is no 

distinction between the binding commitment and executed loan. Regardless, the binding commitment is considered 

sufficient for meeting this requirement.
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assistance the state will offer; and how it will maintain the long term health of the Fund. To 

the extent known, it should also include the state’s plans on leveraging and the level of bond 

issuance.

 Documentation on the state’s compliance with the following requirements:

o The CWSRF will conduct environmental reviews according to its own established 

State Environmental Review Process.

o The CWSRF will expend all funds in a timely and expeditious manner.

o The new capitalization grant agreement requirements added by WRRDA involving 

cost and effectiveness analysis and procurement of architectural and engineering 

services. This also includes fiscal sustainability planning by CWSRF assistance 

recipients required under section 603(d)(1)(e) of the CWA. 

 Documentation for how the state will ensure compliance with the Single Audit Act, the 

Federal Funding Accountability and Transparency Act, and federal crosscutters.

 Documentation on whether funds will be transferred between the CWSRF and DWSRF in 

accordance with section 302 of the Safe Drinking Water Act and/or that the state reserves the 

right to transfer funds in the future. 

 A list of projects the CWSRF plans to fund. This list should include the following

o Documentation that any project meeting the definition of a publicly owned treatment 

work was ranked based on the state’s project priority setting system.

o Project description sufficiently detailed to determine project eligibility.

o Type and amount of financial assistance.

o NPDES permit number (if applicable).

 A description of how the CWSRF plans to meet the Green Project Reserve requirement 

included in recent annual appropriations. To the extent possible, this description should 

include a list of the projects that will be used to meet this target. 

 A description of how the CWSRF plans to provide additional subsidization. To the extent

possible, this description should include a list of the projects that will be used to meet the 

minimum required amount set by recent annual appropriations and under what conditions it 

is eligible under the CWA.6

A CWSRF is required by the CWA to make the intended use plan available for public comment 

and review. EPA is also provided an electronic copy for review. Once a CWSRF makes any

necessary revisions based on these comments, the CWSRF submits the final intended use plan 

through grants.gov as part of the capitalization grant agreement package.

Recently, EPA provided the CWSRFs with an example intended use plan to provide additional 

guidance on what should be included in this document. The purpose of the example intended use 

plan was to reduce the reporting burden by limiting the amount of interactions between a

CWSRF and EPA.7

 

6 WRRDA amended the CWA to provide the CWSRFs with the ability to provide additional subsidization under 

certain conditions. These conditions restrict the use of this type of assistance to addressing affordability issues or to 

promoting projects that include sustainability, water or energy efficiency, or stormwater components.

7 This example intended use plan is currently being revised to reflect the WRRDA amendments to the CWA.
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Annual Report:

As required by the CWA, an annual report must be submitted to EPA covering program activities

for the past year. A copy of the report is provided in an electronic format (e.g., MS Word or 

Adobe) to the EPA regional office within 90 days of the end of the CWSRF’s fiscal year. The 

report must illustrate the progress a CWSRF has made towards meeting the goals and objectives 

of the previous fiscal year’s IUP and capitalization grant agreement. Similarly, the report must 

document a CWSRF’s compliance with the assurances included as part of the intended use plan. 

The report must also provide detailed information on actual assistance provided, including: loan 

recipients; loan amounts; loan terms; project categories of eligible cost; and similar details on 

other forms of assistance. This information must note whether a project is being counted towards 

the Green Project Reserve requirement. Additionally, a CWSRF must include whether a project 

received additional subsidization and supporting rationale for why it was eligible to receive such 

assistance.

A CWSRF must also submit detailed financial statements as part of the annual report that 

provide a snapshot of its financial stability. If an annual audit has not yet been completed, the 

annual report should include draft financial statements and footnotes that are in accordance with

generally accepted accounting principles (GAAP) to present fairly the financial condition and 

results of operation. Preferably, a CWSRF would include the financial statements resulting from 

the annual audit. 

The report is one of the principal instruments by which a CWSRF demonstrates to EPA that it 

has abided by the assurances and terms set forth in the capitalization grant agreement. Any major 

discrepancies between the annual report and capitalization grant/intended use plan must be 

addressed to the satisfaction of EPA. The regional annual review of a CWSRF is usually where

such concerns are identified and raised, though EPA may contact a CWSRF prior to the annual 

review if such action is deemed warranted.

Annual Audit:

Section 606(b) requires that a CWSRF undergo an independent annual audit consistent with the 

auditing procedures of the General Accounting Office, including chapter 75 of title 31, United 

States Code. Though an audit conducted under the Single Audit Act meets this requirement, it is 

strongly encouraged that a CWSRF still proceed with an independent annual audit. The rationale

being that an independent audit looking only at a CWSRF provides a much more detailed and 

effective review as opposed to the Single Audit that groups a CWSRF with many other programs 

disbursing federal funds. 

A CWSRF usually relies on the services of a professional auditing firm to conduct the 

independent audit. The audit includes testing of accounting records and other procedures the 

auditor considers necessary to express an opinion that the financial statements are fairly

presented, in all material respects. Audits also include tests of documentary evidence supporting 

the transactions recorded in the accounts. The product of an audit generally includes issuing the 
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following reports:

 Financial statements with an opinion (or disclaimer of opinion) as to whether the CWSRF 

financial statements are presented fairly in accordance with GAAP. As a minimum, financial 

statements should include a statement of net position or balance sheet, statement of revenues 

and expenses and changes in net position, a statement of cash flows, and notes to the 

financial statements. 

 A report on internal controls related to the CWSRF financial statements. The report should 

describe the scope of testing of internal controls and the results of the tests. 

 A report on compliance that includes an opinion as to whether the state has complied in all 

material respects with laws, regulations, and the provisions of the CWSRF capitalization 

grants.

Once completed, an electronic copy of the annual audit is provided to EPA. Of critical 

importance is whether the audit includes any findings or recommendations that either relay

concerns that the financial statements may not accurately reflect the financial condition of the 

fund or that a CWSRF is not in compliance with one or more federal or state requirements. 

Working with EPA, a CWSRF must take steps to address these recommendations. 

Clean Water National Information Management System (CWNIMS) and CWSRF Benefits 

Reporting (CBR)

The CWNIMS and CBR databases are designed to support EPA oversight responsibilities and 

public outreach efforts. Both databases are hosted on EPA servers located at the National 

Computer Center and can be accessed at the following web address: https://owsrf.epa.gov/. The 

CWSRFs use this website to establish an account and submit data in the NIMS and CBR 

databases. The NIMS database provides an annual snapshot of program level activity. By

contrast, the CBR database collects project level and projected environmental benefits 

information quarterly. 

During the summer of each year, the CWSRFs complete the CWNIMS data entry for the

reporting period of July 1 to June 30. Once the CWSRFs have completed the data entry, EPA, 

with the assistance of a contractor, conducts a quality review. During the quality review, there is 

follow-up with the CWSRFs to address any questions or concerns regarding the most recent 

entries. Though a copy of the glossary that defines each data field is included with the supporting 

statement, a summary of what must be reported into CWNIMS is provided below:

 Federal and state contributions

 Total assistance provided

 Assistance by population served

 Assistance by needs category

 Leveraging activity (making additional funding available for projects by issuing bonds)

 Loan repayments

 Investment earnings

The data collected through the CWNIMS database is used to generate a variety of state and 
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national reports that cover various aspects of the CWSRF activity. These reports contain detailed 

information on CWSRF activity as it relates to funding levels and the types of projects being 

funded. These reports also provide detailed information on CWSRF financial performance, 

including metrics that track the rate of which loans are made and funds are being disbursed for 

projects. They also track the extent of which the funds are growing as a result of loan and 

investment earnings. These reports are reviewed by EPA to identify possible issues that are 

brought to the attention of a CWSRF. This is usually included as part of the annual review; 

however, an issue may be raised sooner if the situation warrants it.. The CWNIMS reports are 

publicly available and can be accessed at http://www.epa.gov/cwsrf/clean-water-state-revolvingfund-cwsrf-national-information-management-system-reports. 

The CWSRFs are required to enter project level information into the CBR database no less than 

on a quarterly basis. Unlike the CWNIMS data, the information captured by the CBR database

focuses on loan project level details. More importantly, the CBR database also captures the 

projected environmental benefits associated with the CWSRF funded projects. This database also 

collects data associated with Federal Funding Accountability and Transparency Act (FFATA). 

The FFATA data fields are optional. Once these data fields are completed, a CWSRF can 

produce an excel-based report that can then be uploaded into fsrs.gov website. Though a copy of 

the help file that defines each data field is included with this ICR, a summary of what must be 

reported into the CBR database is provided below.

Loan Information:

 Borrower

 Assistance Type 

 Agreement History

o Additional Subsidy

o Population Served

o Green Project Reserve

o Needs Categories

 % Funded by CWSRF

 CWSRF Total from all Projects $ 

 Interest Rate 

 Repayment Period

 Tracking # 

 Other #

 Incremental Funding

 Loan funds one or more NPS Projects 

 Assign Assistance to Federal Grant(s): (Additional Subsidization, Green Project Reserve, and 

FFATA).

Project Information:

 CW Needs Survey Number 

 Project Description 

 Wastewater Volume

 Discharge Affected
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 Permit Information 

 Affected Waterbodies 

 Project Location

 Project Improvement/Maintenance of Water Quality

 Contribution to Protection or Restoration of the Waterbody and Other Uses

The CBR and CWNIMS data is also crucial to EPA’s ability to respond to inquiries from 

Congress, OMB, GAO, and other stakeholders. Data from the CBR database has been used to 

provide Congress with periodic updates on the use of additional subsidization and other trends 

such as assistance to small communities and the degree by which the CWSRFs are complying 

with the GPR requirement. For example, CBR data was one of the primary sources of data used

to prepare the following report to Congress: Utilization of Additional Subsidization Authority in 

the Clean Water and Drinking Water State Revolving Fund Programs.

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Information from CBR 

and CWNIMS is also used in pulling together material needed for the president’s budget, 

including the congressional justification, program factsheets, congressional testimony, and other 

budget related material. Finally, information from CWNIMS and CBR is pivotal in EPA’s ability

to produce informational material that highlights the national trends in CWSRF environmental 

and financial performance. This material includes the environmental benefits reports, national 

financial reports, and assorted array of factsheets. These documents are made publicly available 

through EPA’s website at http://www.epa.gov/cwsrf/clean-water-state-revolving-fund-cwsrfresults. 

Public Awareness Policy

Per EPA Grants Policy Issuance (GPI) 14-02: Enhancing Public Awareness of EPA Assistance 

Agreements, borrowers receiving CWSRF funds must publicize EPA’s involvement in project 

funding. EPA has issued guidance to assist the CWSRFs and borrowers in meeting this 

requirement.9

This policy only applies to funding up to the amount of each year’s capitalization grant and states 

may choose the systems to which this requirement applies. It is at the discretion of the state SRF 

program to select projects most able to efficiently and effectively comply in a way that meets the 

intention to enhance public awareness without significant financial hardship to the state or its 

borrowers.

Local respondents have various options to meet this requirement and are encouraged to choose 

the method most cost-effective and accessible to a broad audience. After consulting with EPA 

and CWSRF staff throughout the country, the following compliance options were developed:

i. Standard signage

ii. Posters or wall signage in a public building or location

iii. Newspaper or periodical advertisement for project construction, groundbreaking ceremony, 

or operation of the new or improved facility

iv. Online signage placed on community website or social media outlet

 

8 A electronic copy of this report is available at http://www.epa.gov/sites/production/files/2015-

04/documents/additional_subsidization_report_to_congress_.pdf

9 A copy of this guidance has been included with the supporting statement.
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v. Press release

The following information must be included:

• Name of facility, project and community

• State SRF administering the program

• Project is wholly or partially funded with EPA funding

• Brief description of project

• Brief description of the water quality benefits the project will achieve

3. Describe whether, and to what extent, the collection of information involves the use of 

automated, electronic, mechanical, or other technological collections techniques or other 

forms of information technology, e.g. permitting electronic submission of responses, and 

the basis for the decision for adopting this means of collection. Also describe any 

consideration of using information technology to reduce burden.

The CWNIMS and CBR databases are hosted at EPA’s National Computer Center and can be 

accessed online. Once a CWSRF successfully creates an account, it has full access to submit and 

review data via the online interface. 

The CWSRF capitalization grant application along with accompanying material (e.g., intended 

use plan, attorney general certification) is submitted online through www.grants.gov.

4. Describe efforts to identify duplication. Show specifically why any similar information 

already available cannot be used or modified for use for the purpose(s) described in item 2 

above. 

Duplication of effort is not expected. The information collected through the intended use plan, 

annual report, and independent audit is specific to the requirements of the CWA. They are 

derived from CWSRF specific sources that are not duplicated elsewhere and are designed to 

capture different aspects of CWSRF activity. The intended use plan provides EPA with a 

detailed roadmap of how a CWSRF plans to proceed for the upcoming year, while the annual 

report covers a CWSRF’s actually activity. The annual audit provides an independent review of 

the financial status and management of a CWSRF conducted by certified auditors. 

The information collected through CWNIMS and CBR databases is also derived from CWSRF 

specific sources that are not duplicated elsewhere. Much of the overlap between the information 

reported in CBR and the annual report is by design. One of the CBR database’s primary

functions is to provide the CWSRF a convenient means to meet EPA Order 5700.7, 

Environmental Results Under Assistance Agreement. The CBR database allowed a CWSRF to 

document its compliance with this order in its latest annual report by taking the project level 

information reported and producing summary statements that could be appended to the 

document. Though the annual report includes information related to additional subsidization and 

the GPR, the CWSRFs are asked to enter this information into the CBR database quarterly so 

that EPA can effectively respond to ongoing congressional inquiries with more recent data. 

When CBR data entry became required for all CWSRF assistance in 2010, there was concern of 
13

overlap with the program level information already being captured through the NIMS database. 

Specifically, project information related to the type of assistance provided, needs and population 

categories, and construction start and initiation of operation data. This overlap has been 

addressed by developing a feature that allows CWSRFs to automatically populate overlapping 

CWNIMS data elements with aggregated CBR data. 

The information made available because of the public awareness policy is project specific and no 

duplication is expected.

5. If the collection of information impacts small businesses or other small entities, describe 

the methods used to minimize burden.

The respondents for almost all the information collection activities are the State Department of 

Health, Environmental Department, and/or Finance Agencies responsible for operating the 

CWSRFs. The only information collection activity that could impact small entities is the public 

awareness policy. However, this is not expected to occur since it only applies to a portion of the 

funding provided annually and a CWSRF has full flexibility in determining which borrowers 

must comply. Further, the five compliance options allow borrowers to select the least 

burdensome method for complying with the public awareness policy. As a result, many

borrowers are expected to choose the online signage option. It is estimated that only borrowers 

that are already required by state law to provide promotional material such as signs, posters, and

newspapers advertisements will choose the other options provided under the policy.

6. Describe the consequences to federal program or policy activities if the collection is not 

conducted or is conducted less frequently, as well, as any technical or legal obstacles to 

reducing burden. 

The capitalization grant agreement/intended use plan and annual report are required by the CWA 

and represent critical components by which EPA awards capitalizations grants to the CWSRFs. 

The capitalization grant agreement/intended use plan is the principal means by which a CWSRF 

commits to managing its program in conformance to the requirements of the CWA. The annual 

report and audit provides official documentation that a CWSRF has met this commitment.

The information collected through the CWNIMS and CBR databases is relied upon by the 

CWSRFs for key planning decisions and is used by EPA for essential program oversight and 

corrective measures. This information is also critical for effectively responding to ongoing OMB 

and congressional requests. Typically these requests revolve around wanting a status update 

regarding the performance of the CWSRFs. However, EPA is sometimes requested to go beyond 

this and produce analyses related to national needs and budgetary impacts. 

7. Explain any special circumstances that would cause an information collection to be 

conducted in a manner:

 requiring respondents to report information to the agency more often than quarterly;

 requiring respondents to prepare a written response to a collection of information in 

fewer than 30 days after receipt of it;
14

 requiring respondents to submit more than an original and two copies of any 

document; 

 requiring respondents to retain records, other than health, medical, government 

contract, grant-in-aid, or tax records for more than 3 years;

 in connection with a statistical survey, that is not designed to produce valid and reliable 

results that can be generalized to the universe of study;

 requiring the use of a statistical data classification that has not been reviewed and 

approved by OMB;

 that includes a pledge of confidentiality that is not supported by authority established in 

statue or regulation, that is not supported by disclosure and data security policies that 

are consistent with the pledge, or which unnecessarily impedes sharing of data with 

other agencies for compatible confidential use; or

 requiring respondents to submit proprietary trade secret, or other confidential 

information unless the agency can demonstrate that it has instituted procedures to 

protect the information's confidentiality to the extent permitted by law. 

There are no special circumstances. The collection of information is conducted in a manner 

consistent with the guidelines in 5 CFR 1320.6.

8. If applicable, identify the date and page number of publication in the federal register of 

the agency's notice, required by 5 CFR 1320.8(d), soliciting comments on the information 

collection prior to submission to OMB. Summarize public comments received in response 

to that notice and describe actions taken by the agency in response to these comments. 

Specifically address comments received on cost and hour burden. 

 “ On DATE OF PUBLICATION (Month, day, and year), Vol. No. _____, pages __________ to 

__________, the agency published the notice of information collection and request for comments 

in the Federal Register.

EPA also reached out to the following four states: California, Illinois, Georgia, and New Mexico. 

These states were specifically selected by EPA to help account for the fact that CWSRFs differ 

in size, sophistication, and geographic location. As part of the consultation, these states were 

asked to provide feedback on the proposed burden (hours and cost) associated with information 

collection activities. This feedback was used to develop the revised reporting burden estimates.

In addition, these states were also asked a series of questions to obtain their views on the 

availability of data, frequency of collection, the clarity of instructions and recordkeeping, 

disclosure, or reporting format (if any), and on the data elements to be recorded, disclosed, or 

reported. The states indicated that information being request by EPA was easily available. For 

the most part, they also indicated the information being asked for was appropriate for the stated 

purposes of the information collection activities and that the process for providing the data to 

EPA was easy and straightforward. One state did indicate that since each project is unique, it is

occasionally difficult to match up the list of benefits in the CBR database with the category of 

project being funded. Another state noted the overlap between the CBR and CWNIMS 

databases. EPA has addressed this overlap by including a feature that allows CWSRFs to 

automatically import CBR project level information into the NIMS database. Another state 
15

expressed its appreciation of this feature.

9. Explain any decision to provide any payment or gift to respondents, other than 

remuneration of contractors or grantees. 

No payment or gifts are provided to respondents.

10. Describe any assurance of confidentiality provided to respondents and the basis for the 

assurance in statute, regulation, or agency policy.

No confidential information is collected.

11. Provide additional justification for any questions of a sensitive nature, such as sexual 

behavior and attitudes, religious beliefs, and other matters that are commonly considered 

private. This justification should include the reasons why the agency considers the 

questions necessary, the specific uses to be made of the information, the explanation to be 

given to persons from whom the information is requested, and any steps to be taken to 

obtain their consent. 

Questions of a sensitive nature are not found in this information collection.

12. Provide estimates of the hour burden of the collection of information. 

As part of the consultation process, EPA reached out to the following four states: California, 

Illinois, Georgia, and New Mexico. These states were selected to ensure that EPA received

feedback from a cross-section of the various CWSRFs that accounted for difference in size, 

sophistication, and geographic location. These states were asked to provide feedback on the 

proposed burden (hours and cost) associated with information collection activities. 

The average of these responses was used to develop the burden estimates for the following 

information collection activities: capitalization grant agreement/intended use plan, annual report, 

annual audit, and CBR and CWNIMS database reporting. Except for the annual audit, the 

respondents are the 51 State Department of Health, Environmental Department, and/or Finance 

Agencies responsible for operating the CWSRFs. Only 47 CWSRFs elect to undergo an 

independent audit. The remaining four CWSRFs instead rely only on the audit conducted under 

the Single Audit Act. 

It is estimated that approximately 393 CWSRF borrowers annually will be affected by the public 

awareness policy. Historical CWNIMS data was used to estimate the approximate number of 

loans that will be made in subsequent years. The CWNIMS data was also used to determine the 

subset of these loans subject to the public awareness policy. This was accomplished by

calculating the percentage of expected federal funding to total project funding and applying this 

percentage to the estimated number of loans. 
16

The CWSRF salary cost of $55.09 per hour and the hourly rate of $37.02 estimates were 

developed by an EPA contractor and are based on prevailing wage rates for state staff and water 

system operators respectively.

Activity No. of

Responses/Year

Hours

Per Response

Total Hours 

Per Year 

Cost

Per Hour

Total Cost 

Per Year 

Capitalization Grant Agreement/

Intended Use Plan 51 200 10,200 $55.09 $561,918 

Annual Report 51 110 5,610 $55.09 $309,055 

Annual Audit 47 770 36,190 $55.09 $1,993,707 

CBR & NIMS Reporting 51 90 4,590 $55.09 $252,863 

Public Awareness Policy 393 2 786 $37.02 $29,098 

Average Annual # of Hours: 57,376

Average Annual Cost: $3,146,641 

Total # of Hours (2016 to 2018): 172,128

Total Cost (2016 to 2018): $9,439,922.46 

13. Provide an estimate of the total annual cost burden to respondents or record keepers

resulting from the collection of information. (do not include the cost of any hour burden 

shown in items 12 and 14). 

The only non-labor O & M costs are those associated with an independent annual audit. The 

CWSRF usually contract the services of an auditing firm to conduct these audits, and the 

estimated average cost is approximately $62,300. The total average annual cost for the 47 

CWSRFs that elect to undergo an independent audit is estimated to be $2,928,100

14. Provide estimates of annualized cost to the federal government. Also, provide a 

description of the method used to estimate cost, which should include quantification of 

hours, operation expenses (such as equipment, overhead, printing, and support staff), and 

any other expense that would not have been incurred without this collection of information. 

Agencies also may aggregate cost estimates from items 12, 13, and 14 in a single table. 

Estimation of the direct cost to EPA’s oversight of the CWSRFs covers review and analysis of 

the capitalization grant/intended use plan, annual report, audit, and CWNIMS/CBR data. The 

estimates reflect EPA’s workload over the 3-year period covered by this information collection. 

The estimate of EPA costs is based on average hourly expenditures, including regional and 

headquarters personnel compensation and benefits. 

The estimated average hourly cost of $53.60 for EPA Headquarters and Regional personnel is 

based on the General Schedule (GS) 12, Step 05 level. The hourly estimates were calculated by 
17

dividing the annual compensation of $69,686 from the 2015 GS pay schedule, by 2,080 hours in 

the federal work year. The hourly rates were then multiplied by the standard government benefits 

multiplication factor of 1.6.

In addition to these costs, EPA also expends $180,000 a year for contractor support for the 

CWNIMS and CBR databases. This support includes assisting the CWSRFs with data entry and 

EPA with data review. The contractor also provides support by addressing any technical issues 

that prevent the CWSRFs from effectively entering data into these databases.

Average Annual # of Hours: 8,836

Average Annual Cost: $653,610 

Total # of Hours (2016 to 2018): 26,508

Total Cost (2016 to 2018): $1,960,828.80 

15. Explain the reason for any program changes or adjustments in burden estimates from 

the previous approved ICR. 

The respondent average annual burden decreased by 748,471 hours which represents a 93% 

decrease. The total average annual cost burden decreased by $17,744,006 (or 74%). The table 

below presents a summary of the adjustments in burden estimates from the previously approved 

ICR. These adjustments are due to several changes:

 The burden previously associated with developing and reviewing CWSRF applications is

not included in this renewal and reduces the estimated annual burden by 402,900 hours 

($11,684,100). It was determined that this burden should not be included as part of the 

burden estimate. The reason is that the CWSRFs have complete flexibility in developing 

applications for CWSRF funding and are solely responsible for determining what

information is collected from the borrowers. As a result, a borrower application will vary

widely depending on the informational needs and requirements of a CWSRF. EPA does 

not collect or review these applications. Nor does EPA provide guidance or direction with 

respect to application content or submittal process.

Activity* Average Annual

Labor Hours

Cost

Per Hour

Average Annual

Labor Cost 

Average Annual

O & M Cost 

Total Cost

Per Year 

Capitalization Grant Agreement/

Intended Use Plan 2,525 $53.60 $135,340 $0.00 $135,340 

Annual Report 1,495 $53.60 $80,132 $0.00 $80,132 

Annual Audit 940 $53.60 $50,384 $0.00 $50,384 

CBR & NIMS Reporting 3,876 $53.60 $207,754 $180,000 $387,754 

* The number of respondents is the 51 CWSRFs, with the exception of the Annual Audit (47 respondents). There is no federal burden 

associated with the public awareness policy. 
18

 The estimated burden of 364,442 hours ($10,902,487) previously associated with ARRA 

reporting has also been excluded. All ARRA funds have been fully loaned out and 

disbursed. No additional reporting associated with ARRA will occur.

 As a result of the latest consultation, the estimated hour burden for the annual audit was 

revised upward to more fully capture the activities associated with this information 

collection activity. These activities include making the relevant material and 

documentation available to the auditors while also addressing questions and providing 

clarification as needed. The revised cost estimate also reflects the $2,928,100 in O&M 

costs that were not reflected in the previous version of the ICR.

 The supporting statement has been updated to reflect the estimated reporting burden of 

4,590 hours ($252,863) associated with CBR and NIMS databases. This burden should 

have been included in the previous burden estimate.

 It is estimated that the recently released public awareness policy will increase the 

reporting burden on CWSRF borrower by 786 hours ($29,098).

 The burden estimates for the capitalization grant agreement and intended use plan were 

revised downward based on responses provided during the consultation process. This 

consultation took into account the new WRRDA amendments.
19

Activity Reason* Previous

Burden

New

Burden) Difference

Capitalization Grant Agreement/

Intended Use Plan (Hours) A 20,400 10,200 (10,200)

Capitalization Grant Agreement/

Intended Use Plan (Cost) A $652,800 $561,918 ($90,882)

Annual Report (Hours) A 14,025 5,610 (8,415)

Annual Report (Cost) A $448,800 $309,055 ($139,745)

Annual Audit (Hours) A 4,080 36,190 32,110 

Annual Audit (Cost)** A $130,560 $4,921,807 $4,791,247 

CBR & NIMS Reporting (Hours) A 0 4,590 4,590 

CBR & NIMS Reporting (Cost) A $0 $252,863 $252,863 

Public Awareness Policy (Hours) PC 0 786 786 

Public Awareness Policy (Cost) PC $0 $29,098 $29,098 

CWSRF Applications (Hours) A 402,900 0 (402,900)

CWSRF Applications (Cost) A $11,684,100 $0 ($11,684,100)

ARRA Reporting (Hours) A 364,442 0 (364,442)

ARRA Reporting (Costs) A $10,902,487 $0 ($10,902,487)

Total (Hours) 805,847 57,376 (748,471)

Total (Cost) $23,818,747 $6,074,741 ($17,744,006)

*A = Adjustment; PC = Program Change 

** Includes the average annual O & M cost of $2,928,100 associated with the hiring a firm to conduct the audit

16. For collections of information whose results will be published, outline plans for

tabulation, and publication. Address any complex analytical techniques that will be used. 

Provide the time schedule for the entire project, including beginning and ending dates of 

the collection of information, completion of report, publication dates, and other actions. 

Annual state and national reports reflecting the latest CWNIMS data are posted in the early part 

of every calendar year on EPA’s website. Reports showing the loans reported in the CBR 

database are also posted online on a quarterly basis. These reports are made publicly available at

http://www.epa.gov/cwsrf/clean-water-state-revolving-fund-cwsrf-results.
20

17. If seeking approval to not display the expiration date for OMB approval of the 

information collection, explain the reasons that display would be inappropriate. 

The agency plans to display the expiration date for OMB approval of the information collection 

on all instruments.

18. Explain each exception to the certification statement identified in item 19, 

"Certification for Paperwork Reduction Act Submissions," in ROCIS. 

The agency is able to certify compliance with all provisions under Item 19 of OMB Form 83-I.

B. Statistical Methods (used for collection of information employing statistical 

methods)

Statistical methods are not used with this collection.