A review of DOT compliance with GASB 34 requirements.

Author(s)
PB Consult, Inc. PricewaterhouseCoopers, LLP Cambridge Systematics, Inc. & NuStats, Inc.
Year
Abstract

This report provides a comprehensive look at approaches taken by AASHTO member departments to comply with the requirements of Governmental Accounting Standards Board (GASB) Statement No. 34. GASB 34 is the accounting standard that requires general infrastructure assets to be reported together with related depreciation or preservation costs in the comprehensive financial statements of state and local governments. This report documents how the requirements set by GASB 34 were met and catalogs the various approaches that were implemented in the first year. This report will be helpful to professionals who work with state departments of transportation and local governments in the areas of finance, auditing, asset management, and policy-making. The appendixes, which include the consolidated survey and answers, have been published as NCHRP Web Document 63, available at: http://www4.trb.org/trb/crp.nsf. (Author/publisher) This report may be accessed by Internet users at http://gulliver.trb.org/publications/nchrp/nchrp_rpt_522.pdf

Publication

Library number
C 34114 S [electronic version only] /10 / ITRD E831822
Source

Washington, D.C., National Research Council NRC, Transportation Research Board TRB / National Academy Press, 2004, 49 p., 7 ref.; National Cooperative Highway Research Program NCHRP Report ; 522 - NCHRP Project A19-4 FY 2002 - ISSN 0077-5614 / ISBN 0-309-08794-5

Publication (link)

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