Deferred Maintenance
Maintenance work includes improving accessibility as well as compliance with building codes. Include the costs for any uncompleted work that is needed to bring a building into compliance with the provisions of ABA that were in force at the time of construction or major improvement to the building in the Natural Resource Manager database deferred maintenance costs.
If the transition plans to bring the structures into compliance with ABA provisions have not been completed, include the cost to complete them in the deferred maintenance figure because the plans were due for completion before the current fiscal year. The transition plan process (per 7 CFR 15e, section 150) is as follows:
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Evaluate the facility.
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Record improvements needed to meet accessibility standards.
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Develop the transition plan, including:
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Items to be improved.
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Schedule with completion dates for improvements that will take more than 1 year to finish.
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When the transition plan is completed and approved, include the costs to implement accessibility code improvements in the deferred maintenance figure. How and when the costs are included as deferred maintenance depends on the scheduling recorded in the transition plan. Costs for actions scheduled for the current year are immediately included in the deferred maintenance figure. Costs for actions that are past due as of the current fiscal year are also included in the deferred maintenance figure. Costs for actions scheduled for future years aren't added to the current year's deferred maintenance figure. These costs are added as deferred maintenance in the year they are scheduled for completion. As work is completed, it should be shown as an accomplishment in the Natural Resource Manager database for that fiscal year.
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