A Review of DOT Compliance with GASB 34 Requirements

A Review of DOT Compliance with GASB 34 Requirements PDF Author: National Cooperative Highway Research Program
Publisher: Transportation Research Board
ISBN: 0309087945
Category : Highway departments
Languages : en
Pages : 58

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Book Description
"TRB's National Cooperative Highway Research Program (NCHRP) Report 522: A Review of DOT Compliance with GASB 34 Requirements examines approaches taken by state departments of transportation 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. Appendices to this report were published as NCHRP Web Document 63: A Review of DOT Compliance with GASB 34 Requirements--Final Report: Appendices A through G"--Publisher's description.

A Review of DOT Compliance with GASB 34 Requirements

A Review of DOT Compliance with GASB 34 Requirements PDF Author: National Cooperative Highway Research Program
Publisher: Transportation Research Board
ISBN: 0309087945
Category : Highway departments
Languages : en
Pages : 58

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Book Description
"TRB's National Cooperative Highway Research Program (NCHRP) Report 522: A Review of DOT Compliance with GASB 34 Requirements examines approaches taken by state departments of transportation 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. Appendices to this report were published as NCHRP Web Document 63: A Review of DOT Compliance with GASB 34 Requirements--Final Report: Appendices A through G"--Publisher's description.

GASB 34--methods for Condition Assessment and Preservation

GASB 34--methods for Condition Assessment and Preservation PDF Author: Parsons Brinckerhoff
Publisher: Transportation Research Board
ISBN: 0309099323
Category : Highway departments
Languages : en
Pages : 135

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Book Description
TRB¿s National Cooperative Highway Research Program (NCHRP) Report 608: GASB 34¿Methods for Condition Assessment and Preservation examines methodologies that integrate infrastructure inventory, condition assessments, minimum acceptable condition levels, and funding decisions with Governmental Accounting Standards Board (GASB) Statement No. 34 reporting requirements. The report also examines the operational and financial impacts of reporting under GASB 34. NCHRP Report 608 updates the findings contained in NCHRP Report 522: A Review of DOT Compliance with GASB 34 Requirements.

The Handbook of Highway Engineering

The Handbook of Highway Engineering PDF Author: T.F. Fwa
Publisher: CRC Press
ISBN: 1420039504
Category : Technology & Engineering
Languages : en
Pages : 886

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Book Description
Modern highway engineering reflects an integrated view of a road system's entire lifecycle, including any potential environmental impacts, and seeks to develop a sustainable infrastructure through careful planning and active management. This trend is not limited to developed nations, but is recognized across the globe. Edited by renowned authority

Synthesis of National Efforts in Transportation Asset Management

Synthesis of National Efforts in Transportation Asset Management PDF Author: Bill Obermann
Publisher:
ISBN:
Category : Infrastructure (Economics)
Languages : en
Pages : 82

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Book Description


Taking the High Road

Taking the High Road PDF Author: Bruce Katz
Publisher: Rowman & Littlefield
ISBN: 0815797893
Category : Business & Economics
Languages : en
Pages : 345

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Book Description
Since the early 1990s, federal transportation laws have slowly started to level the playing field between highway and alternative transportation strategies, as well as between older and newer communities. The Intermodal Surface Transportation Efficiency Act of 1991 and the Transportation Equity Act for the 21st Century made substantial changes in transportation practices. These laws devolved greater responsibility for planning and implementation to urban development organizations and introduced more flexibility in the spending of federal highway and transit funds. They also created a series of special programs to carry out important national objectives, and they tightened the linkages between transportation spending and issues such as metropolitan air quality. Taking the High Road examines the most pressing transportation challenges facing American cities, suburbs, and metropolitan areas. The authors focus on the central issues in the ongoing debate and deliberations about the nation's transportation policy. They go beyond the federal debate, however, to lay out an agenda for reform that responds directly to those responsible for putting these policies into practice—leaders at the state, metropolitan, and local levels. This book presents public officials with options for reform. Hoping to build upon the progress and momentum of earlier transportation laws, it ensures a better understanding of the problems and provides policymakers, journalists, and the public with a comprehensive guide to the numerous issues that must be addressed. Topics include • A wide-ranging policy framework that addresses the reauthorization debate • An examination of transportation finance and how it affects cities and suburbs • An analysis of metropolitan decisionmaking in transportation • The challenges of transportation access for working families and the elderly • The problems of increasing traffic congestion and the lack of adequate alternatives Contributors include Scot

Summary of Progress - National Cooperative Highway Research Program

Summary of Progress - National Cooperative Highway Research Program PDF Author: National Cooperative Highway Research Program
Publisher:
ISBN:
Category : Highway research
Languages : en
Pages : 156

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Book Description


Financial Accounting for Local and State School Systems

Financial Accounting for Local and State School Systems PDF Author:
Publisher:
ISBN:
Category : Schools
Languages : en
Pages : 188

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Book Description


Handbook of Transportation Policy and Administration

Handbook of Transportation Policy and Administration PDF Author: Jeremy Plant
Publisher: CRC Press
ISBN: 1420017020
Category : Political Science
Languages : en
Pages : 656

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Book Description
In the past few decades, the field of transportation has changed dramatically. Deregulation and greater reliance on markets and the private sector has helped to reconfigure the transport industries, while the rise of intermodal goods and global commerce has produced efficiencies of operation and a greater interdependence among transport modes. In a

Use of Transportation Asset Management Principles in State Highway Agencies

Use of Transportation Asset Management Principles in State Highway Agencies PDF Author: Neal R. Hawkins
Publisher: Transportation Research Board
ISBN: 0309223768
Category : Bridges
Languages : en
Pages : 98

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Book Description
"Roadway infrastructure within the United States includes features such as roads, bridges, signs, pavement markings, traffic signals, support commerce and mobility, and is, in essence, a shared financial public resource worthy of being managed at the highest level of efficiency. State departments of transportation (DOTs), local transportation authorities, and federal agencies responsible for the fiscal management of the transportation system have shown a growing interest in advancing the state of practice in managing these critical assets. In addition, the recent congressional passage of Moving Ahead for Progress in the 21st Century Act (MAP-21 Act) has established an outcome-driven, performance-tracking approach that will hold states and metropolitan planning organizations accountable for improving the conditions and performance of their transportation assets. It will therefore increase agency attentiveness to these vital issues. Transportation Asset Management (AM) is a strategic and systematic process of operating, maintaining, upgrading, and expanding physical assets effectively throughout their life cycle. It focuses on business and engineering practices for resource allocation and utilization, with the objective of better decision making based on quality information and well-defined objectives. Advancing AM capabilities and integrating these capabilities across an organization's business units requires self-assessment, alignment, goal setting, and support. This synthesis of transportation asset management practice among state highway agencies will be a timely resource for agencies to identify their current state of practice and determine where they will direct their AM efforts. This synthesis is based on two separate surveys, with additional input from practitioners. The initial survey requested that participants conduct a self-assessment to characterize their agency's AM practices....The self-assessment results reflect current and future (5-year) business practices and the agencies' institutional, organizational, financial, and IT environments. This survey yielded 18 DOT participant responses (see Appendix D). Based on the results of the initial survey, and input from the Topic Panel, a second survey was designed to capture the state of practice and forward looking expectations (for the next 3 to 5 years) among state DOTs. Forty-three agencies participated in this second survey."--p. 1.

Transportation Planning Handbook

Transportation Planning Handbook PDF Author: ITE (Institute of Transportation Engineers)
Publisher: John Wiley & Sons
ISBN: 1118762401
Category : Technology & Engineering
Languages : en
Pages : 1200

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Book Description
A multi-disciplinary approach to transportation planningfundamentals The Transportation Planning Handbook is a comprehensive,practice-oriented reference that presents the fundamental conceptsof transportation planning alongside proven techniques. This newfourth edition is more strongly focused on serving the needs of allusers, the role of safety in the planning process, andtransportation planning in the context of societal concerns,including the development of more sustainable transportationsolutions. The content structure has been redesigned with a newformat that promotes a more functionally driven multimodal approachto planning, design, and implementation, including guidance towardthe latest tools and technology. The material has been updated toreflect the latest changes to major transportation resources suchas the HCM, MUTCD, HSM, and more, including the most current ADAaccessibility regulations. Transportation planning has historically followed the rationalplanning model of defining objectives, identifying problems,generating and evaluating alternatives, and developing plans.Planners are increasingly expected to adopt a moremulti-disciplinary approach, especially in light of the risingimportance of sustainability and environmental concerns. This bookpresents the fundamentals of transportation planning in amultidisciplinary context, giving readers a practical reference forday-to-day answers. Serve the needs of all users Incorporate safety into the planning process Examine the latest transportation planning softwarepackages Get up to date on the latest standards, recommendations, andcodes Developed by The Institute of Transportation Engineers, thisbook is the culmination of over seventy years of transportationplanning solutions, fully updated to reflect the needs of achanging society. For a comprehensive guide with practical answers,The Transportation Planning Handbook is an essentialreference.