Phase 2 – GASB Statement 34 Compliance: Development of a Fixed Asset (Infrastructure)
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2003-05-01
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Edition:Final report Feb 1, 2002-May 10, 2003
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Abstract:The Alabama Department of Transportation (ALDOT) Bureau of Materials and Tests has been working with the University of Alabama's Management Information Systems Department to provide a tool for road maintenance and optimization associated funding. Specifically, ALDOT required an operational tool to: capture raw data collected by state road inspectors and RoadWare Inc. (a private firm); manage the verification and validation of the data; and, accurately conduct analysis and reporting on this data. In 2001 the Governmental Accounting Standards Board (GASB) issued a mandate that required each state to report its roadway conditions annually. Initially, the reporting was the main focus of this research project; however, The University of Alabama was able to create a more robust Pavement Management System that was more than a simple reporting methodology. Upon implementation, the system (named HYDRA+) will make ALDOT compliant with GASB reporting requirements. It will also provide operational reporting capabilities such as producing Preliminary Pavement Rating (PPR) reports, friction reports, and extensive ad hoc reports. The system can provide the data in a geographic format that can be mapped.
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