AWWA JOINT53617

AWWA JOINT53617 Utilization of Asset Management Software for Complying With GASB Infrastructure Financial Reporting Standards
Conference Proceeding by American Water Works Association, 01/01/2001

Graham, James C.;Pinkston, Donald E.

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In June 1999, the Governmental Accounting Standards Board (GASB) released newguidelines (Statement No. 34) concerning annual financial reports that state andlocal governments provide to the public. This paper examines the GASB 34guidelines and demonstrates how a computerized infrastructure asset managementsystem can help governments satisfy their reporting requirements. Includes 3 references, figure.