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Deferred Maintenance Reporting
Author: United States. General Accounting Office
Publisher:
Published: 1998
Total Pages: 82
ISBN-13:
DOWNLOAD EBOOK →Deferred Maintenance Reporting for Federal Facilities
Author: Federal Facilities Council Standing Committee on Operations and Maintenance
Publisher: National Academies Press
Published: 2001-04-19
Total Pages: 53
ISBN-13: 9780309076531
DOWNLOAD EBOOK →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.
Deferred Maintenance Reporting for Federal Facilities
Author: Federal Facilities Council
Publisher: National Academies Press
Published: 2001-04-05
Total Pages: 67
ISBN-13: 0309171032
DOWNLOAD EBOOK →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.
Mortgaging the Future
Financial Management
Author: United States. General Accounting Office
Publisher:
Published: 1997
Total Pages: 16
ISBN-13:
DOWNLOAD EBOOK →Deferred Maintenance Reporting
Author: Paul L. Posner
Publisher: DIANE Publishing
Published: 1998-06-01
Total Pages: 69
ISBN-13: 9780788174926
DOWNLOAD EBOOK →Addresses the Statement of Federal Financial Accounting Standards (SFFAS) No. 6, Accounting for Property, Plant and Equipment, which requires the disclosure of deferred maintenance in U.S. government agency financial statements beginning for fiscal years after Sep. 30, 1997. Examines the plans and progress and official position of Chief Financial Officers and Inspector Generals of 11 agencies toward implementing the new requirements. The agencies examined include: DoD, TVA, NASA, DoT, DoE, USPS, DoI, GSA, Dept, of Veterans Affairs, Dept. of Agriculture, and Dept. of State. Includes agency responses to the study.
Aimd-98-42 Deferred Maintenance Reporting
Author: United States Accounting Office (GAO)
Publisher: Createspace Independent Publishing Platform
Published: 2018-02-16
Total Pages: 74
ISBN-13: 9781984342591
DOWNLOAD EBOOK →AIMD-98-42 Deferred Maintenance Reporting: Challenges to Implementation
Deferred Maintenance Reporting
Author: United States. General Accounting Office
Publisher:
Published: 1998
Total Pages: 76
ISBN-13:
DOWNLOAD EBOOK →Predicting Outcomes of Investments in Maintenance and Repair of Federal Facilities
Author: National Research Council
Publisher: National Academies Press
Published: 2012-03-01
Total Pages: 142
ISBN-13: 0309221862
DOWNLOAD EBOOK →The deteriorating condition of federal facilities poses economic, safety, operational, and environmental risks to the federal government, to the achievement of the missions of federal agencies, and to the achievement of public policy goals. Primary factors underlying this deterioration are the age of federal facilities-about half are at least 50 years old-and decades of inadequate investment for their maintenance and repair. These issues are not new and there are no quick fixes. However, the current operating environment provides both the impetus and the opportunity to place investments in federal facilities' maintenance and repair on a new, more sustainable course for the 21st Century. Despite the magnitude of investments, funding for the maintenance and repair of federal facilities has been inadequate for many years, and myriad projects have been deferred. Predicting Outcomes of Investments in Maintenance and Repair of Federal Facilities identifies processes and practices for transforming the current portfolio of federal facilities into one that is more economically, physically, and environmentally sustainable. This report addresses ways to predict or quantify the outcomes that can be expected from a given level of maintenance and repair investments in federal facilities or facilities' systems, and what strategies, measures, and data should be in place to determine the actual outcomes of facilities maintenance and repair investments.
