Infrastructure Condition and Maintenance Data

4 Reporting

4.7 Required Supplementary Information (RSI)

4.7.6 Infrastructure Condition and Maintenance Data Governments that follow the modified approach have to present the following information for all infrastructure reported using that method:

  1. The results of the three most recently [1] completed condition assessments to demonstrate the assets have been maintained at or above the condition level established.
  2. The estimated annual amount needed and actual amount expensed to maintain or preserve infrastructure assets at the level established (presented for each of the past five reporting periods). The estimated annual amount must be determined using the assets management system. It should be calculated at the beginning of the fiscal year and documented providing an auditor with information necessary for the comparison of estimated and actual amounts. These schedules should be accompanied by the following disclosures as notes to the RSI:

  1. The basis for the condition measurement and the measurement scale used to assess and report condition.
  2. The condition level at which the government intends to preserve its infrastructure assets (reported using the modified approach).
  3. Factors that significantly affect trends in the information reported in the required schedules, including any changes in the measurement scale, the basis for the condition measurement, or the condition assessment methods used during the periods covered by the schedules. If there is a change in the condition level at which the government intends to preserve the eligible infrastructure assets, an estimate of the effect of the change on the estimated annual amount to maintain and preserve those assets for the current period also should be disclosed.


[1] Disclose the dates.