Affiliation:
1. University of Nebraska at Omaha, USA
Abstract
This study explores capital asset maintenance practices and challenges in U.S. counties, which have been understudied in previous public administration research. We also compare the current practices with those found in the 2001 Government Performance Project (GPP) analysis. Interviews with 20 officials in 12 counties revealed six themes. Four of these are concerned with maintenance challenges: the economic environment, politics, human resources, and information systems. The other two themes relate to efforts that have been made by these counties to enhance maintenance through cost management and additional funding. Overall, we found that asset maintenance in these counties was negatively affected by the Great Recession, and that there is still a substantial level of unfunded maintenance, which is only slightly better than what was reported in the GPP, despite a recent focus on improvements.
Funder
The Governmental Accounting Standards Boards
University of Nebraska Omaha
Subject
Public Administration,Sociology and Political Science,Business, Management and Accounting (miscellaneous)
Cited by
6 articles.
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