FYI there is a free 1hr Seminar being put on by Pitchin April 28th 2021. See link and Summary below for your interest.
I am sure it is a sales pitch but may have some guidance.
PSAB 3280 ARO Changes and New Reporting Obligations for Public Entities
Description: Starting in 2022 (financial reporting year-end March 31, 2022) the Public Sector Accounting Board (PSAB) section PS 3280 – Asset Retirement Obligations (ARO), will require public organizations to report and value their environmental liabilities as part of their annual financial accounting. This will require a more specific evaluation of the environmental retirement costs of any public sector assets.
This webinar will present you with an overview of the Asset Retirement Obligations standard and provide you with guidelines for effective compliance. We have assembled a panel of four subject matter experts to help guide us through the requirements of this standard and suggested strategies for gathering and validating the required data.
Dale Wiebe – Environmental Due Diligence
• History and likely causes of subsurface soil and groundwater contamination
• How to read Phase 1, 2 and 3 Environmental Site Assessments
• What prior uses cause contamination
• Remediation options
• Example site remediation budget
Sean Douglas – Hazardous Materials
• What hazardous materials exist in public buildings
• Options for managing and remediating
• Unit costs for remediation
• Example cost structure for public building
Tim McBride – Landfills
• Landfill Basics, how we manage and decommission
• Using ongoing monitoring data
• Example decommissioning cost outline
Marcus Sconci – BDO
• Summary of PSAB 3280 Requirements
• What will a public auditor look for
• What is a material item
• How to gather and maintain audit ready data