Governmental Accounting Standards Board GASB 34 : methods for condition assessment and preservation.

Author(s)
Parsons Brinckerhoff Chait, E.P. & Cambridge Systematics, Inc.
Year
Abstract

NCHRP Report 608: GASB—Methods for Condition Assessment and Preservation updates the findings contained in NCHRP Report 522: A Review of DOT Compliance with GASB 34 Requirements. NCHRP Report 522 provided a comprehensive look at approaches taken by AASHTO member departments to comply with the requirements of Governmental Accounting Standards Board (GASB) Statement No. 34. NCHRP Report 608 provides a recommended practices guide that identifies effective methodologies that integrate infrastructure inventory, condition assessments, minimum acceptable condition levels, and funding decisions with GASB 34 reporting requirements and assesses the operational and financial impacts of reporting under GASB 34. This report will be helpful to professionals who work with state DOTs and local governments in the areas of finance, auditing, asset management, and policymaking. (Author/publisher) This report may be accessed by Internet users at http://onlinepubs.trb.org/onlinepubs/nchrp/nchrp_rpt_608.pdf

Publication

Library number
C 45393 S [electronic version only] /10 / ITRD E843665
Source

Washington, D.C., Transportation Research Board TRB, 2008, 125 p.; National Cooperative Highway Research Program NCHRP Report 608 / Project 19-07 - ISSN 0077-5614 / ISBN 978-0-309-09932-5

Publication (link)

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