State Aid for Local Transportation

GASB Home Page

 

GASB34 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.