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Suggested Citation:"FACILITIES MAINTENANCE AND REPAIR PROGRAMS." 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 8 quantified as the estimated cost of the maintenance and repairs needed to bring a facility up to a minimum acceptable condition (NRC, 1998). The existence of deferred maintenance is significant in that it implies that the quality and reliability of service provided by infrastructure on which maintenance has been deferred are lower than they should be, and thus the infrastructure is not, or will not later be, adequately serving the public (The Urban Institute, 1994). Figure 1.1 Effect of adequate and timely maintenance and repairs on the service life of a building. Source: NRC (1993). FACILITIES MAINTENANCE AND REPAIR PROGRAMS The appropriate level of maintenance and repairs expenditures for facilities can be influenced by many factors, including building size and complexity; types of finishes; current age and condition; mechanical and electrical system technologies; historic or community value; types of occupants or users; climate; tenancy turnover rates; criticality of role or function; labor, energy, and materials prices; and distances between buildings in inventories (NRC, 1990). An effective program for facilities maintenance and repair employs a combination of strategies and approaches. These include preventive maintenance, programmed major maintenance, predictive testing and inspection, routine repairs, service calls, and run-to-failure (FFC, 1996).

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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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