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Evolving Perspectives on GASB 34 Operations and Maintenance

Explore the evolving perspectives on GASB 34 maintenance and operations, including insights on culture, history, present practices, and future trends. Dive into topics such as homegrown workforce, institutional knowledge, and government performance metrics.

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Evolving Perspectives on GASB 34 Operations and Maintenance

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  1. Different Perspectives of GASB 34 Maintenance and Operations View

  2. Overview • Culture • History • Present • Future • GASB 34

  3. Culture • Homegrown workforce • Independent • Institutional knowledge • Do it all … (in silos)

  4. History • Last year is next year • Success by consumption • Not invented here • Expenditure orientation • Customers as obstacles

  5. Present • Post-Interstate organization • Re-inventing Government Movement • Right-sizing, downsizing redux • Government performance • Metrics and benchmarking

  6. Future • Diversity will rule • Stewardship prevails • Accountability realized • Professionalism demanded

  7. GASB 34 • Linkage • Energy • Encouragement • Excitement

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