GASB
34 instructional material for use by Minnesota Counties.
- File
Name; mnlgcag.pdf
- Title; Guide to Local Government Capital Assets, Office of the Minnesota
State Auditor
- Description;
GASB guidelines for all Local government offices. An Acrobat Reader
Document
-
- File
Name; gasb_34_presentation.PDF
- Title; GASB-34 Infrastructure Reporting Methods and Guidelines for County
- Highway Departments,
MCEA GASB 34 Committee
- Description; Definitions, instructions and samples to assist County Highway Departments
in meeting GASB infrastructure reporting requirements. Furnished in
Acrobat Reader and Power Point formats.
-
- File
Name; DEFLATION_METHOD.xls
- Title; Infrastructure Report for Roads, bridges and right-of-way
- Description; Completed sample worksheets using deflation method. Excel Format
-
- File
Name; BLANK_DEFLATION_METHOD.xls
- Title; Infrastructure Report for Roads, bridges and right-of-way
- Description; Blank Worksheets for deflation method for entering your County data.
Excel Format
-
- File
Name; ACTUAL_COST_METHOD.xls
- Title; Infrastructure Report for Roads, bridges and right-of-way
- Description; Completed sample worksheets using actual cost method. Excel Format
-
- File
Name; BLANK_ACTUAL_COST_METHOD.xls
- Title; Infrastructure Report for Roads, bridges and right-of-way
- Description;
Blank Worksheets for actual cost method for entering your County data.
Excel Format
- File
Name; DEFLATION_FACTORS.xls
- Title; Deflation Factors, Federal Highway Administration Prices Indices
- Description; Used in the Deflation Method to deflate 2001 costs to their build
year.
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