Suggested Citation: "Front Matter." 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.

DEFERRED MAINTENANCE REPORTING FOR FEDERAL FACILITIES

Meeting the Requirements of Federal Accounting Standards Advisory Board Standard Number 6, as Amended

Federal Facilities Council Standing Committee on Operations and Maintenance

Federal Facilities Council Technical Report # 141

NATIONAL ACADEMY PRESS
Washington, D.C.

Suggested Citation: "Front Matter." 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.

NOTICE

The Federal Facilities Council (FFC), formerly the Federal Construction Council, is a continuing activity of the Board on Infrastructure and the Constructed Environment of the National Research Council (NRC). The purpose of the FFC is to promote continuing cooperation among the sponsoring federal agencies and between the agencies and other elements of the building community in order to advance building science and technology, particularly with regard to the design, construction, acquisition, evaluation, and operation of federal facilities. The following FFC sponsor agencies provided funding for this report:

Department of the Air Force, Office of the Civil Engineer

Department of the Air Force, Air National Guard

Department of the Army, Assistant Chief of Staff for Installation Management

Department of Energy

Department of the Interior, Office of Managing Risk and Public Safety

Department of the Navy, Naval Facilities Engineering Command

Department of State, Office of Foreign Buildings Operations

Department of Veterans Affairs, Office of Facilities Management

Federal Bureau of Prisons

Food and Drug Administration

General Services Administration, Public Buildings Service

Indian Health Service

Internal Revenue Service

National Aeronautics and Space Administration, Facilities Engineering Division

National Institutes of Health, Division of Engineering Services

National Institute of Standards and Technology, Building and Fire Research Laboratory

National Science Foundation

Office of Secretary of Defense, Federal Facilities Directorate

Smithsonian Institution, Office of Facilities Services

U.S. Postal Service, Engineering Division

As part of its activities, the FFC periodically publishes reports that have been prepared by committees of government employees. Since these committees are not appointed by the NRC, they do not make recommendations, and their reports are considered FFC publications rather than NRC publications.

For additional information on the FFC program or FFC reports, please visit the website at http://www4.nationalacademies.org/cets/ffc.nsf or write to Director, Federal Facilities Council, Board on Infrastructure and the Constructed Environment, HA-274, 2101 Constitution Avenue, N.W., Washington, D.C. 20418, or call 202-334-3374.

Printed in the United States of America 2001

Suggested Citation: "Front Matter." 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.

Federal Facilities Council Standing Committee On Operations And Maintenance

COMMITTEE CHAIR

Richard McCrone, Engineer,

Engineering Management and Field Support Office, U.S. Department of Veterans Affairs

COMMITTEE VICE CHAIR

Charles B. Pittinger, Jr., P.E., Senior Program Manager,

Facilities Maintenance, National Aeronautics and Space Administration

MEMBERS

Ken Baker,

Office of Contract and Resource Management, Office of Management and Administration, U.S. Department of Energy

William Brodt, Senior Facilities Engineer Consultant,

Division of Engineering Services, National Institutes of Health

Tom Bullman, Civil Engineer,

Structures Branch, Engineering Division, Air National Guard

Judie Cooper, Assistant Director,

Office of Physical Plant, Smithsonian Institution

Captain Jose Cuzme, P.E., Chief,

Health Care Facilities Engineering Branch, Indian Health Service

Fred Drummond, Assistant Director for Maintenance Management,

Office of Management and Administration, U.S. Department of Energy

Thomas Duchesne,

Engineering, Maintenance Policies and Programs, U.S. Postal Service

Geoffrey Frohnsdorff, Chief,

Building Materials Division, Building and Fire Research Laboratory, National Institute of Standards and Technology

William Graham, Acting Director,

Engineering Management and Field Support Office, U.S. Department of Veterans Affairs

Larry Grauberger, Program Manager,

Office of Foreign Buildings Operations, U.S. Department of State

Mark Kleinwichs,

R.A., Facilities Engineering, Naval Facilities Engineering Command

Gregory P. Krisanda, Branch Chief,

Office of Foreign Buildings Operations, U.S. Department of State

Ben Lawless, P.E.,

Mechanical Engineer,

Kenneth E. Olmsted, P.E., C.P.E., Deputy Director,

Office of Physical Plant, Smithsonian Institution

Harry Singh, Head, Facilities Engineering,

Naval Facilities Engineering Command

Curt Smith,

Office of Portfolio Management, Public Buildings Service, General Services Administration

Suggested Citation: "Front Matter." 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.

Stanley K. Thurber, Architect,

Office of Managing Risk and Public Safety, U.S. Department of the Interior

Jeanne Trelogan,

Office of Business Performance, Public Buildings Service, General Services Administration

Terry Watson,

Pentagon Energy Office, U.S. Department of Defense

Howard L. Wink, Jr., PE, Assistant Director,

Office of Physical Plant, Smithsonian Institution

OTHER CONTRIBUTORS TO THE STUDY

James Padgett, PE,

Forest Service, U.S. Department of Agriculture

Michael Burke,

Office of the Secretary of Defense

Jay Janke, Chief Analyst, Directorate of Analysis and Investment,

Office of the Deputy Under Secretary of Defense for Installations

Gregory Spencer, P.E., Chief,

Maintenance, Operations, and Logistics Branch, NASA-Dryden Flight Research Center

NONGOVERNMENT LIAISON MEMBERS

Werner Baath,

representing the American Public Works Association

STAFF

Lynda Stanley, Director,

Federal Facilities Council

Gail Kelly,

Research Aide, Board on Infrastructure and the Constructed Environment

Nicole Longshore, Project Assistant,

Board on Infrastructure and the Constructed Environment

Suggested Citation: "Front Matter." 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.

Federal Facilities Council

CHAIR

Jack Buffington, USN CEC (Retired), Director,

Mack-Blackwell National Rural Transportation Study Center, Department of Civil Engineering, University of Arkansas

VICE CHAIR

William Brubaker, Director,

Facilities Engineering Division, National Aeronautics and Space Administration

MEMBERS

Edward Ayscue, Chief,

Facilities Management Branch, Federal Bureau of Prisons

Roger Bell, Chief,

Structures Branch, Facilities Division, Air National Guard

John Bower, MILCON Program Manager,

U.S. Air Force

Bruce Chelikowsky, Acting Director,

Office of Environmental Health and Engineering, Indian Health Service

Tony Clifford, Director,

Division of Engineering Services, National Institutes of Health

Thomas Duchesne,

Maintenance and Policies Programs, Engineering Division, U.S. Postal Service

David Eakin, Chief Engineer,

Design Programs Center, Public Buildings Service, General Services Administration

John Scalzi, Program Director,

Division of Civil and Mechanical Systems, National Science Foundation

Peter Gurvin, Director,

Building Design and Engineering, Office of Foreign Buildings Operations, Department of State

James Hill, Deputy Director,

Building and Fire Research Laboratory, National Institute of Standards and Technology

John Irby, Director,

Federal Facilities Directorate, Office of the Secretary of Defense

L. Michael Kaas, Director,

Office of Managing Risk and Public Safety, U.S. Department of the Interior

Suggested Citation: "Front Matter." 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.

Michael Karau, Chief,

Facilities Policy Branch, Internal Revenue Service

Get Moy, Chief Engineer, Director,

Planning and Engineering Support, Naval Facilities Engineering Command, U.S. Navy

Robert Neary, Jr., Associate Facilities Management Officer,

Office of Facilities Management, Department of Veterans Affairs

Stan Nickell, Chief, Construction Division,

Assistant Chief of Staff for Installation Management, U.S. Army

Richard Rice, Jr., Senior Facilities Services Officer,

Smithsonian Institution

William Stamper, Senior Program Manager,

Facilities Engineering Division, National Aeronautics and Space Administration

John Yates, Director,

Laboratory Infrastructure Division, Office of Science, U.S. Department of Energy

STAFF

Richard Little, Director,

Board on Infrastructure and the Constructed Environment (BICE)

Lynda Stanley, Director,

Federal Facilities Council

Michael Cohn, Program Officer,

BICE

Kimberly Goldberg, Administrative Associate,

BICE

Gail Kelly,

Research Aide, BICE

Nicole Longshore, Project Assistant,

BICE

Suggested Citation: "Front Matter." 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.

Contents

 

 

Executive Summary

 

1

 1

 

Introduction

 

7

   

 Background,

 

7

   

 Facilities Maintenance and Repair Programs,

 

8

   

 Reasons for Deferring Maintenance and Repairs,

 

9

   

 Other Standards in Effect,

 

11

   

 Federal Financial Accounting,

 

12

   

 FASAB Standard Number 6, as Amended,

 

12

   

 Study Origin,

 

14

   

 Study Objectives,

 

15

   

 Study Method,

 

15

   

 Report Organization,

 

16

   

 References,

 

16

 2

 

Definitional Issues and Potential Revisions

 

19

   

 Issues,

 

19

   

 Potential Revisions,

 

22

   

 References,

 

22

 3

 

Methodological Issues and Alternative Approaches for Calculating Deferred Maintenance for Facilities

 

23

   

 Condition Assessment Surveys,

 

24

   

 Total Life-Cycle Cost Method,

 

25

   

 Other Potential Approaches to Deferred Maintenance Reporting for Facilities,

 

26

   

 Summary,

 

38

   

 References,

 

38

 4

 

Deferred Maintenance and Repairs as an Indicator of Facility Condition

 

41

   

 References,

 

43

 

 

Appendixes

 

 A—

 

Excerpts from Stewardship of Federal Facilities: A Proactive Strategy for Managing the Nation's Public Assets

 

 B—

 

Excerpts from FASAB Standard Number 6

 

 C—

 

Excerpts from Amendments to FASAB Standard Number 6

 
Suggested Citation: "Front Matter." 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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Suggested Citation: "Front Matter." 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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Suggested Citation: "Front Matter." 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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Suggested Citation: "Front Matter." 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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Next Chapter: STUDY ORIGIN
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