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Different Perspectives of GASB 34

Different Perspectives of GASB 34. Maintenance and Operations View. Overview. Culture History Present Future GASB 34. Culture. Homegrown workforce Independent Institutional knowledge Do it all … (in silos). History. Last year is next year Success by consumption Not invented here

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Different Perspectives of GASB 34

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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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