AGA 2017 Professional Development Training

T122 - Government’s Largest Unreported Risk: Infrastructure Deferred Maintenance (Room 302)

Hear best practices of governments reporting on infrastructure condition through CAFRs and special reports. Selected states use the modified approach permitted by GASB 34 to report infrastructure condition to elected decision makers. Understanding condition and having access to auditable deferred maintenance estimates help  set budget priorities and ensure public safety.