Defense (Installations), met with the committee to present and discuss the DoD Facilities Sustainment Model. The final draft of the report was reviewed by the FFC Operations and Maintenance Committee, other participants in the study, and the senior representatives of the FFC sponsor agencies.
REPORT ORGANIZATION
Chapter 2 identifies issues related to definitions and some potential revisions for consideration. Chapter 3 discusses issues related to the methodologies specified in FASAB Standard Number 6 for reporting deferred maintenance as they relate to facilities and identifies other valid approaches that could be used. Chapter 4 identifies issues related to the use of deferred maintenance as an indicator of facility condition and potential approaches for increasing its utility.
Appendix A contains excerpts from the report Stewardship of Federal Facilities: A Proactive Strategy for Managing the Nation's Public Assets. Excerpts from FASAB Standard Number 6, and the amendments to FASAB Standard Number 6, are contained in Appendixe B and Appendixe C , respectively.
REFERENCES
APWA (American Public Works Association). 1992. Plan. Predict. Prevent. How to Reinvest in Public Buildings. Special Report #62. Chicago : APWA.
FASAB (Federal Accounting Standards Advisory Board). 1993. Objectives of Federal Financial Reporting. Statement of Federal Financial Accounting Concepts, Number 1. Online: www.financenet.gov/financenet/fed/fasab/pdf/sffac-1.pdf .
FASAB. 1996. Accounting for Property, Plant, and Equipment. Statement of Recommended Accounting Standards, Number 6. Online: http://www.financenet.gov/financenet/fed/fasab/concepts.htm .
FFC (Federal Facilities Council). 1996. Budgeting for Facilities Maintenance and Repair Activities. Washington, D.C. : National Academy Press.
NRC (National Research Council). 1990. Committing to the Cost of Ownership: Maintenance and Repair of Public Buildings. Building Research Board. Washington, D.C. : National Academy Press.
NRC. 1993. The Fourth Dimension in Building: Strategies for Minimizing Obsolescence. Building Research Board. Washington, D.C. : National Academy Press.
NRC. 1998. Stewardship of Federal Facilities. A Proactive Strategy for Managing the Nation's Public Assets. Board on Infrastructure and the Constructed Environment. Washington, D.C. : National Academy Press.
Syme, Preston T. , and Jay Oschrin. 1996. How to Inspect Your Facilities and Still Have Money Left to Repair Them. Alexandria, VA : Association of Higher Education Facilities Officers (APPA).
The Urban Institute. 1994. Issues in Deferred Maintenance: The Federal Infrastructure Strategy Program. Alexandria, VA : Institute for Water Resources Publications.
