Resource Accounting
Resource accounting provides the building blocks for an RCM program. The adage “what gets measured gets managed” is the theme for this section. Resource costs to your facility are based on measured consumption and services. The RCM needs to understand utility bills, rate schedules, and the service provider’s terminology. Tracking and analysis of consumption data provides essential feedback to support and guide efficiency efforts. Diligent tracking will allow prompt identification of billing errors or excessive consumption so that immediate corrective action can be taken. Resource accounting typically applies to these resources and services:
- Energy: Electricity, Natural gas, Oil, Propane
- Water
- Sewer
- Garbage
- Transportation
See Billing and Consumption Fundamentals for details on how these resources are typically measured and billed.
Know Your Utility and Service Providers
You will want to understand the details of each utility or service program for your facility. Get to know your utility representative and service providers to stay current with efficiency offerings and incentives they may provide.
Carefully study each provider’s billing process, rates and fee structures to ensure your facility is taking advantage of discounts. Review the billing history to familiarize yourself with previous expenditures. Billing errors are not uncommon—refunds and immediate savings are the reward for doing this exercise.
See these tools for help:
- Baseline Data Form (.doc file)
- Electric Rate Fundamentals
Know Your Meters
You will need to become familiar with all the facility’s meters. The Facility Survey Form (.doc file) will help you locate and identify your meters. If your facility has electronic digital meters, your utility may be able to provide daily load profiles. Load profiles are useful in understanding how energy is consumed at a facility.
You can quickly document electricity load profiles to determine the electrical load for each meter. Note meter readings before and again after 10 to 20 minutes. Collecting this information during typical usage patterns and at different times of the year will help you develop load profiles for each facility.
Track Usage
A key element of an effective RCM program is accurate tracking of energy and resource use over time.
Resource Accounting - Key to Savings (PDF file) is a brief guide to getting started and to selecting a resource accounting software tool. Be aware of the following factors that can increase consumption costs.
Electricity
- Equipment is operating at inappropriate times.
- The energy management control system (EMCS) is not programmed to match occupancy patterns.
- The EMCS battery, which protects the customer-programmed schedules, has failed and the factory installed default program is operating.
- 100% outside air is being provided for ventilation during hot or cold weather conditions.
- The meter is read incorrectly.
- Leaky ducts in electrical HVAC systems.
- Engine block heaters operating uncontrolled.
- An incorrect multiplier is applied to your meter reading.
Natural gas
- Equipment is left on when not needed (uncontrolled).
- The energy management control system (EMCS) is not programmed to match occupancy patterns.
- The EMCS battery, which protects the customer programmed schedules, has failed and the factory installed default program is operating.
- HVAC system is providing 100% outside air for ventilation during cold weather conditions.
- Leaky ducts in gas-fired systems.
- Gas kitchen equipment is operating when it is not needed.
- There is a major leak in the heating distribution lines from steam or hot water boilers.
- The meter is read incorrectly.
- An incorrect multiplier is applied to your meter reading.
Oil
- Equipment is left on when it is not needed (uncontrolled).
- The energy management control system (EMCS) is not programmed to match occupancy patterns.
- The EMCS battery, which protects the customer-programmed schedules, has failed and the factory installed default program is operating.
- HVAC system is providing 100% outside air for ventilation during cold weather conditions.
- There is a major leak in the heating distribution lines from steam or hot water boilers.
- There is a leak in the underground tank or lines to the boiler.
Propane
Factors that can increase propane consumption are the same as those for oil.
Water
- Leaks (domestic use or irrigation).
- ncorrect reading of the water meter.
- Plumbing fixtures stuck in the on (or flush) position.
- Auto-flush urinals with high-volume flushing.
Garbage
- Illegal or unauthorized dumping into facility dumpsters.
- Service provided for partially filled or empty dumpsters.
- Recyclable items in the garbage.
The following tools can help you reduce consumption:
- Guidelines for Facility Operators (.doc file)
- Guidelines for Maintenance (.doc file)
- Night Set Back Calculator (.xls file)
- Summer Break Shutdown Activities (.doc file)
- Winter Break Shutdown Activities (.doc file)
- Spring Break Shutdown Activities (.doc file)
- Guidelines for Food Service (suggestions for kitchen staff) (.doc file)
- Guidelines for Grounds (suggestions for grounds staff) (.doc file)


