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Author | : Federal Facilities Council |
Publisher | : National Academies Press |
Total Pages | : 67 |
Release | : 2001-05-05 |
Genre | : Technology & Engineering |
ISBN | : 030907407X |
Download Deferred Maintenance Reporting for Federal Facilities Book in PDF, ePub and Kindle
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 | : United States. Federal Accounting Standards Advisory Board |
Publisher | : |
Total Pages | : 26 |
Release | : 1999 |
Genre | : Government property |
ISBN | : |
Download Amendments to Deferred Maintenance Reporting Book in PDF, ePub and Kindle
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 82 |
Release | : 1998 |
Genre | : Government property |
ISBN | : |
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Author | : Paul L. Posner |
Publisher | : DIANE Publishing |
Total Pages | : 69 |
Release | : 1998-06-01 |
Genre | : |
ISBN | : 9780788174926 |
Download Deferred Maintenance Reporting Book in PDF, ePub and Kindle
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.
Author | : United States Accounting Office (GAO) |
Publisher | : Createspace Independent Publishing Platform |
Total Pages | : 74 |
Release | : 2018-02-16 |
Genre | : |
ISBN | : 9781984342591 |
Download Aimd-98-42 Deferred Maintenance Reporting Book in PDF, ePub and Kindle
AIMD-98-42 Deferred Maintenance Reporting: Challenges to Implementation
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 16 |
Release | : 1997 |
Genre | : Airplanes, Military |
ISBN | : |
Download Financial Management Book in PDF, ePub and Kindle
Author | : Harry P. Hatry |
Publisher | : |
Total Pages | : 116 |
Release | : 1994 |
Genre | : Infrastructure (Economics) |
ISBN | : |
Download Issues in Deferred Maintenance Book in PDF, ePub and Kindle
Author | : United States. General Accounting Office |
Publisher | : DIANE Publishing |
Total Pages | : 73 |
Release | : 1998 |
Genre | : Government property |
ISBN | : 1428975713 |
Download Deferred Maintenance Reporting Book in PDF, ePub and Kindle
Author | : United States. Federal Accounting Standards Advisory Board |
Publisher | : |
Total Pages | : 24 |
Release | : 1999 |
Genre | : Government property |
ISBN | : |
Download Amendments to Deferred Maintenance Reporting Book in PDF, ePub and Kindle
Author | : National Research Council |
Publisher | : National Academies Press |
Total Pages | : 142 |
Release | : 2012-03-01 |
Genre | : Technology & Engineering |
ISBN | : 0309221862 |
Download Predicting Outcomes of Investments in Maintenance and Repair of Federal Facilities Book in PDF, ePub and Kindle
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.