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Suggested Citation:"STUDY METHOD." National Research Council. 2001. Deferred Maintenance Reporting for Federal Facilities: Meeting the Requirements of Federal Accounting Standards Advisory Board Standard Number 6, as Amended. Washington, DC: The National Academies Press. doi: 10.17226/10095.
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INTRODUCTION 15 deferred maintenance as well as more detailed guidance on the preparation of deferred maintenance estimates. In January 1999 the Federal Facilities Council (FFC) Standing Committee on Operations and Maintenance began discussing and reviewing issues of deferred maintenance reporting for facilities to meet FASAB Standard Number 6, as amended. In the summer of 1999 the Chief Financial Officers (CFO) Council initiated an interagency effort led by the Department of Defense (DoD) to review deferred maintenance reporting for real and personal property, national defense PP&E, heritage assets, and stewardship land. Because the efforts of the FFC Operations and Maintenance Committee and the CFO Council/DoD shared some common objectives, it was determined that the FFC Operations and Maintenance Committee, supplemented by staff from other federal agencies and supported by the DoD, would provide technical assistance for the interagency effort as it relates to deferred maintenance reporting for facilities (real property) and FASAB Standard Number 6, as amended. STUDY OBJECTIVES The work of the FFC Standing Committee on Operations and Maintenance and this report focused on fulfilling two primary objectives. The first is to identify issues related to the reporting of deferred maintenance for facilities as required by FASAB Standard Number 6, as amended. The second objective is to identify for consideration potential approaches to reporting deferred maintenance for facilities that (a) will have credibility within the facilities community, federal agencies, and Congress; (b) can be used to track trends within and across agencies; and (c) do not require an inordinate investment of time and resources to implement. 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. It is important to note that the FFC Standing Committee on Operations and Maintenance has not made any recommendations for reporting deferred maintenance for facilities or advocated specific positions. STUDY METHOD The sponsor agencies of the FFC approved the study in September 1999 as a high-priority item for the calendar year 2000 Technical Activities Program. The committee met 10 times between September 1999 and September 2000. Incorporated into the study was information obtained from FFC Operations and Maintenance Committee agencies' facilities managers and personnel. Additional information was compiled from facilities management literature. Norwood Jackson, formerly of the FASAB, met with the committee to discuss FASAB Standard Number 6, as amended, and to clarify issues that were of importance to the committee and to the completion of this study. Jay Janke, Office of the Secretary of

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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.

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