Issues in Deferred Maintenance
Author : Harry P. Hatry
Publisher :
Page : 116 pages
File Size : 26,74 MB
Release : 1994
Category : Infrastructure (Economics)
ISBN :
Author : Harry P. Hatry
Publisher :
Page : 116 pages
File Size : 26,74 MB
Release : 1994
Category : Infrastructure (Economics)
ISBN :
Author : United States. General Accounting Office
Publisher :
Page : 82 pages
File Size : 27,20 MB
Release : 1998
Category : Government property
ISBN :
Author : Harry M. Miller
Publisher :
Page : 14 pages
File Size : 49,9 MB
Release : 1945*
Category :
ISBN :
Author : Harry P. Hatry
Publisher :
Page : 0 pages
File Size : 34,67 MB
Release : 1994
Category : Infrastructure (Economics)
ISBN :
This report presents the findings from an examination of public agency practices (federal, state, and local) in analyzing and reporting deferred maintenance on their facilities, such as roads, bridges, buildings, water or sewer systems, etc. The study team examined existing literature (the results of which are presented in detail in a separate report), and followed up on a small number of past and active Federal, state, and local agency efforts (including field visits to review the activities in New York City and San Jose, California). The study revealed a highly limited amount of either literature or actual ongoing efforts by public agencies directly addressed to the analysis and reporting of deferred maintenance. A consensus appears to exist that "deferred maintenance" should be defined to mean that maintenance and repair needed to bring current assets up to at least a minimum-acceptable physical condition level. Improvements in the asset's capacity or its capability over the original intent for the assets should not be included. Deferred maintenance is usually expressed in reports as the cost to bring assets back to an acceptable physical condition. The needed repairs can include costs that are considered to be capital costs. That is, costs are not limited to only those funded out of operating budget appropriations. The literature and field interviews make a strong case for reporting annually the amount of deferred maintenance. Such information is needed for proper stewardship of public assets and can provide needed information to public officials to help them make more informed judgments as to the allocation of scarce public resources.
Author : Federal Facilities Council
Publisher : National Academies Press
Page : 67 pages
File Size : 35,96 MB
Release : 2001-04-05
Category : Technology & Engineering
ISBN : 0309171032
In 1996 the Federal Accounting Standards Advisory Board (FASAB) 1 enacted Standard Number 6, Accounting for Property, Plant, and Equipment (PP&E), the first government-wide initiative requiring federal agencies to report dollar amounts of deferred maintenance annually. The FASAB has identified four overall objectives in federal financial reporting: budgetary integrity, operating performance, stewardship, and systems and control. FASAB Standard Number 6, as amended, focuses on operating performance and stewardship. The FFC Standing Committee on Operations and Maintenance has prepared this report to identify potential issues that should be considered in any future amendments to the standard and to suggest approaches for resolving them. The committee's intent is to assist the CFO Council, federal agencies, the FASAB, and others as they consider how best to meet the objectives of federal financial reporting for facilities.
Author : Harvey H. Kaiser
Publisher :
Page : 68 pages
File Size : 36,21 MB
Release : 1979
Category : College buildings
ISBN :
Author : United States. General Accounting Office. Accounting and Information Management Division
Publisher :
Page : 21 pages
File Size : 40,74 MB
Release : 1997
Category : Government property
ISBN :
Author : United States. General Accounting Office
Publisher :
Page : 16 pages
File Size : 43,61 MB
Release : 1997
Category : Airplanes, Military
ISBN :
Author : United States Accounting Office (GAO)
Publisher : Createspace Independent Publishing Platform
Page : 74 pages
File Size : 49,3 MB
Release : 2018-02-16
Category :
ISBN : 9781984342591
AIMD-98-42 Deferred Maintenance Reporting: Challenges to Implementation
Author : United States. General Accounting Office
Publisher :
Page : pages
File Size : 33,8 MB
Release : 1998*
Category :
ISBN :