Maintenance Budgeting and Accounting Challenges for General Fund Departments Maintenance Economics Versus Maintenance

Note: Missing finding numbers detected: F2, F3, F4, F5, F6, F7, F8, F9, F10, F11, F12, F13, F14, F15, F16, F17, F18, F19, F20, F21, F22, F23, F24, F25, F26, F27, F28, F29, F30, F31, F32, F33, F34, F35, F36, F37, F38, F39, F40, F41

Conclusions 5

• CL1
  the inflation­adjusted Life­Cycle Maintenance and Repair Cost estimate for each General Obligation Bond funded project;
• CL2
  the amount budgeted for Operating Cost and Maintenance Cost of that asset;
• CL3
  the reasons for any budgeted shortfall; and
• CL4
  the immediate and long­term consequences of any budgeted shortfall. R:V.4. In furtherance of transparency, accountability and the public’s right to Citizen’s General know, GOBAC should prepare an annual report summarizing each Obligation Bond General Fund department’s life­cycle Maintenance and Repair cost Advisory Committee estimates report and a consolidated report for all General Fund departments. R:VI.1­a. To avoid future growth and cost escalation that will result from pushing Mayor, back the starting date for reducing the backlog from 2019 to 2025 (or Mayor’s Office of 2031 under historical funding levels), the Mayor should include in the Public Policy and proposed budget to the Board of Supervisors restoration of the annual Finance, ten percent growth rate to the Pay­as­you­go Program budget. City Administrator, Director of the Capital Planning Program R:VI.1­b. To avoid future growth and cost escalation that will result from pushing Board of Supervisors back the starting date for reducing the backlog from 2019 to 2025 (or 2031 under historical funding levels), and after review by the Budget and Legislative Analyst’s Office, the Board of Supervisors should approve future budgets containing restoration of the annual ten percent growth rate to the Pay­as­you­go Program. R:VI.2­a. In furtherance of good stewardship, the Board of Supervisors should Board of Supervisors require General Fund departments during budget hearings to describe what factors led to the accumulation of deferred maintenance in individual departments. R:VI.2­b. In furtherance of good stewardship, the Mayor should propose in the Mayor, Fiscal Year 2017­2018 Budget and thereafter sufficient funds for Maintenance Budgeting & Accounting Challenges for General Fund Departments 95 General Fund department maintenance and repair to prevent the Mayor’s Office of Deferred Maintenance backlog from growing larger. Public Policy and Finance City Administrator, Director of Capital Planning Program R:VI.2­c. In furtherance of good stewardship, and after review by the Budget and Board of Supervisors Legislative Analyst’s Office, the Board of Supervisors should approve sufficient maintenance and repair funding for General Fund departments in the Fiscal year 2017­2018 Budget to prevent the Deferred Maintenance backlog from growing larger. R:VI.3­a. In furtherance of transparency, accountability and stewardship, the Controller Controller should track General Fund departments’ maintenance budgeting and spending to assure that assets are not deteriorating through lack of maintenance and repair to the point where premature replacement funded by General Obligation bonds is needed. R:VI.3­b. The Controller should determine the additional time and manpower cost Controller to accomplish the preceding Recommendation to track General Fund departments maintenance budgeting and spending to assure that assets are not deteriorating through lack of maintenance and repair to the point where premature replacement funded by General Obligation bonds will be needed, and include line item entries for those costs in its Budget Requests for the 2017­2018 Budget and thereafter. R:VI.3­c. In the interests of transparency and accountability, the Mayor should Mayor, include in the Mayor’s proposed budget for for fiscal year 2017­2018 Mayor’s Office of and thereafter those line item entries in the Controller’s Budget Request Public Policy and for tracking General Fund departments maintenance budgeting and Finance spending to assure that assets are not deteriorating through lack of maintenance and repair to the point where premature replacement funded by General Obligation bonds will be needed. R:VI.3­d. In the interests of transparency and accountability, and after review by Board of Supervisors the Budget and Legislative Analyst Office, the Board of Supervisors should approve those line item entries in the Controller’s Budget Request for tracking General fund departments maintenance budgeting and spending to assure that assets are not deteriorating through lack of maintenance and repair to the point where premature replacement funded by General Obligation bonds will be needed, and include them in the adopted Budget ordinance for the 2017­2018 Budget and thereafter. R:VII.1­a. The Controller should require all city departments to implement existing Controller best practices as provided in FASB 42 and other best practices sources to account for and report deferred maintenance. R:VII.1­b. The Controller should establish systems and procedures to establish Controller clear maintenance and repair investment objectives and set priorities among outcomes to be achieved. Maintenance Budgeting & Accounting Challenges for General Fund Departments 96 R:VII.1­c. The Controller and the Director of Public Works should establish Controller systems and procedures to identify types of facilities or specific Director of Public buildings (i.e., capital assets) that are mission­critical and mission Works supportive. R:VII.1­d. The Controller should establish systems and procedures to conduct Controller condition assessments as a basis for establishing appropriate levels of funding required to reduce, if not eliminate, any deferred maintenance and repair backlog. R:VII.1­e. The Controller should establish systems and procedures to establish Controller performance goals, baselines for outcomes, and performance measures. R:VII.1­f. The Controller should establish systems and procedures to identify the Controller primary Methods to be used for delivering maintenance and repair activities. R:VII.1­g. The Controller should establish systems and procedures to employ Controller models for predicting the outcome of investments, analyzing tradeoffs, and optimizing among competing investments. R:VII.1­h. The Controller should establish systems and procedures to align real Controller property Portfolios with mission needs and dispose of unneeded assets. R:VII.1­i. The Controller should establish systems and procedures to identify the Controller types of risks posed by lack of timely investment. R:VII.1­j. The Controller should determine the additional time and manpower cost Controller to establish systems and procedures to accomplish the preceding items in Recommendation 1­a through 1­j and include a line item for those costs in its budget requests for fiscal year 2017­2018. R:VII.1­k. The Mayor should approve these line item entries in the Controller’s Mayor, budget requests to establish systems and procedures to accomplish the Mayor’s Office of items in Recommendation 1­a through 1­j and include them in the Public Policy and Mayor’s proposed Budget for fiscal year 2017­2018. Finance R:VII.1­l. The Board of Supervisors, after review by the Budget and Legislative Board of Supervisors Auditor Office, should approve these line items in the Controller’s budget requests to establish systems and procedures to accomplish the items in Recommendation 1­a through 1­j and include them in the approved budget for fiscal year 2017­2018. R:VII.2­a. The Controller should include a discussion in its annual financial Controller statements to describe what constitutes deferred maintenance and repair and how it is being measured. R:VII.2­b. The Controller should include a discussion in its annual financial Controller statements to include amounts of deferred maintenance and repair for each major category of Property, Plant, and Equipment. Maintenance Budgeting & Accounting Challenges for General Fund Departments 97 R:VII.2­c. The Controller should include a discussion in its annual financial Controller statements to include a general reference to specific component entity reports for additional information. R:VII.3. The Controller should immediately reassess the reported value of Controller capitalized assets in its financial statements given the impact of the high level of deferred maintenance on reducing the useable life of these assets. R:VII.4­a. Beginning in FY 2017­18, the City’s Capital Planning Committee City Administrator should include in its annual report a complete and accurate update of the Director of the Capital progress made in addressing deferred maintenance. Planning Program R:VII.4­b. The City Administrator and the Director of the Capital Planning City Administrator Program should determine the additional time and manpower cost to Director of the Capital accomplish the preceding Recommendation to include in its annual Planning Program report a complete and accurate update of the progress made in addressing deferred maintenance, and include a line item entry for those costs in its Budget Requests for 2017­2018 and thereafter. R:VII.4­c. The Mayor should include in the Mayor’s Proposed Budget for Mayor, 2017­2018 and thereafter the line item entries in the Capital Planning Mayor’s Office of Committee’s Budget Requests to include in its annual report a complete Public Policy and and accurate update of the progress made in addressing deferred Finance maintenance. R:VII.4­d. The Board of Supervisors, after review by the Budget and Legislative Board of Supervisors Analyst Office, should approve these line item entries for the Capital Planning Committee to include in its annual report a complete and accurate update of the progress made in addressing deferred maintenance, and include these line items in the adopted Budget ordinance for 2017­2018 and thereafter. 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[GAO 2008] ​​ ​ GASB 34 GOVERNMENTAL ACCOUNTING STANDARDS BOARD OF THE FINANCIAL ACCOUNTING FOUNDATION; Basic Financial Statements— and Management’s Discussion and Analysis—for State and Local Governments NO. 171­A JUNE 1999 Governmental Accounting Standards Series, Retrieved fromhttp://www.gasb.org/cs/BlobServer?blobkey=id&blobwhere=11758240636 ​ 24&blobheader=application%2Fpdf&blobcol=urldata&blobtable=MungoBlobs [GASB 34] Hitch 1966 Hitch, Charles J. ,Decision Making for Defense, 1966 Retrieved from http://www.amazon.com/Decision­Making­Defense­Charles­J­Hitch/dp/B000J0P V50 [Hitch 1966] ​ HortScience HortScience, “Tree Risk Assessment Golden Gate Park”, September 13, 2012 , GGP Memo (sfrecpark.org/wp­content/uploads/TreeRiskAssessmentMemoGoldenGatePark1. ​ 2012 pdf) (HortScience GGP Memo 2012) ​ IFMA 2009 International Facility Management Association (2009), Operations and ​ Maintenance Benchmarks Research Report #32.Retrieved from ​ http://www.ifma.org/publications/books­reports/operations­and­maintenance­ben chmarks­research­report­32 [IFMA 2009] ​ Improved Government Accountability Office, FEDERAL REAL PROPERTY: Improved ​ Transparency Transparency Could Help Efforts to Manage Agencies’ Maintenance and Repair GAO 2014 Backlogs, Report to Chairman, Committee on Homeland Security and ​ Governmental Affairs, U.S. Senate, January 2014 GAO­14­188 Retrieved from Maintenance Budgeting & Accounting Challenges for General Fund Departments 101 http://www.gao.gov/products/GAO­14­188 [Improved Transparency GAO ​ 2014] Johnson, Lizzie Johnson, “SF Supervisor Wiener proposes parcel tax to pay for tree care”, Chronicle San Francisco Chronicle, April 18, 2016 , 4/18/16 http://www.sfchronicle.com/bayarea/article/SF­Supervisor­Wiener­proposes­par cel­tax­to­pay­725902.php (Johnson, Chronicle 4/18/16) ​ Kaiser 1993 Kaiser, Harvey H., Putting the Facilities Audit to Work, Facilities Manager, ​ ​ Spring 1993, pp. 18­21, Retrieved from ​ https://www.appa.org/membershipawards/documents/1994.pdf [Kaiser 1993] ​ Khenna Khenna, Parag, A New Map for America, New York Times April 15, 2016. ​ ​ 2016 Retrieved from http://www.nytimes.com/2016/04/17/opinion/sunday/a­new­map­for­america.ht ml?src=trending&module=Ribbon&version=origin&region=Header&action=clic k&contentCollection=Trending&pgtype=article [ Khenna 2016] ​ LAO State of California, Legislative Analyst Office, Addressing Deferred ​ Deferred Maintenance in State Office Buildings, (2015), Retrieved from ​ Maintenance http://www.lao.ca.gov/Publications/Detail/3216 2014 [LAO Deferred Maintenance 2015) LAO GF State of California, Legislative Analyst Office, Governor’s General Fund ​ Maintenance Maintenance proposal 2015­2016 (2015), Retrieved from ​ 2015 http://www.lao.ca.gov/reports/2015/budget/deferred­maintenance/deferred­maint enance­020915.pdf [LAO GF Maintenance 2015] LBL 2002 Lawrence Berkeley Laboratory, Institutional Plan FY 2003 – 2007, Dec. 2002, Retrieved from www.lbl.gov/Publications/Institutional­Plan (LBL 2002) ​ Madsen Madsen, Jana J., Paying For Deferred Maintenance, Buildings Magazine June 5, ​ ​​ 2006 2006 , Retrieved from http://www.buildings.com/article­details/articleid/3161/title/paying­for­deferred­ maintenance.aspx [Madsen 2006] ​ Making Dowall, David E. and Jan Whitington, Making Room For the Future: Rebuilding Room 2003 California’s Infrastructure, Public Policy Institute of California, 2003, retrieved from [http://www.ppic.org/content/pubs/report/R_303DDR.pdf [Making Room ​ ​ 2003] Mayor’s 5 City and County of San Francisco (2015), Mayor’s Proposed Five Year Plan ​ Year Plan –FY 2015­2016 through 2019­20, Retrieved from ​ Maintenance Budgeting & Accounting Challenges for General Fund Departments 102 http://sfmayor.org/ftp/uploadedfiles/mayor/budget/SF_Budget_Book_FY_2015_ 16_and_2016_17_Final_WEB.pdf [Mayor’s 5 year plan 2015) Mayor’s City and County of San Francisco (2015), Mayor’s Budget Letter June 1, 2015 ​ Budget Retrieved from Letter 2015 http://sfmayor.org/ftp/uploadedfiles/mayor/budget/SF_Budget_Book_FY_2015_ 16_and_2016_17_Final_WEB.pdf [Mayor’s Budget Letter 2015) ​ Mayor’s Office of the Mayor: Road Repaving & Street Safety Bond for November Office 2011 2011Ballot,Retrieved from http://www.sfmayor.org/index.aspx?page=437 …[ ​ ​​ ​​ Safe Street Mayor’s Office 2011 Safe Streets Bond] Bond Nash 2010 David Nash, Capital Assets Crisis: Maintaining Federal Real Estate with a ​ Dwindling Federal Building Fund , March 24 2010 testimony to Congress , ​ Retrieved from https://www.gpo.gov/fdsys/pkg/CHRG­111hhrg55669/html/CHRG­111hhrg556 69.htm [Nash 2010] NRC 1990 National Research Council (1990), Committing to the Cost of Ownership: ​ Maintenance and Repair of Public Buildings. 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Retrieved from ​ Financial http://sfcontroller.org/modules/showdocument.aspx?documentid=6056 [SF Five ​ Plan 2015 Year Financial Plan 2015] SF Urban U.S. Department of Agriculture, Forest Service Resources Bulletin NRS­8, Forest Assessing Urban Forest Effects and Values: San Francisco’s Urban forest, Values February 2007 , retrieved from http://www.nrs.fs.fed.us/pubs/rb/rb_nrs008.pdf ​​ [SF Urban Forest Values] SFFAS 42 Statement of Federal Financial Accounting Standards 42: Deferred Maintenance ​ and Repairs, FASAB Handbook, Version 14 (06/15), Retrieved from ​ http://www.fasab.gov/pdffiles/handbook_sffas_42.pdf [SFFAS 42] SFMTA City and County of San Francisco (2015), Metropolitan Transit Authority 20 ​ 20 Year Plan year Capital Plan Retrieved from ​ 2015 https://www.sfmta.com/sites/default/files/agendaitems/2015/7­15%20Draft%20F Y2015­FY2034%20SFMTA%20Capital%20Plan.pdf [SFMTA 20 Year Plan ​ 2015] SFUSD 2nd San Francisco Unified School District, Capital Plan 2010 to 2019 2010, Update Retrieved from http://www.sfusd.edu/en/assets/sfusd­staff/about­SFUSD/files/capital­plan­final­ 2010­2019.pdf [SFUSD 2nd Update] ​ ​ ​ SPUR 2005 Wagner, Greg, et. al., (2005) The Big Fix, SPUR, Retrieved from http://www.spur.org/publications/spur­report/2005­01­03/big­fix [SPUR 2005] SPUR 2009 SPUR Report , Secrets of San Francisco, January 1, 2009, Retrieved from ​ ​ http://www.spur.org/publications/spur­report/2009­01­01/secrets­san­francisco [SPUR 2009] Surowiecki Surowiecki,James, Home Free?, The New Yorker,( September 22, 2014), 2014 Retrieved from www.newyorker.com/magazine/2014/09/22/home­free [Surowiecki 2014] ​ Maintenance Budgeting & Accounting Challenges for General Fund Departments 105 TCRP 2011 Transit Cooperative Research Program, Funding for Infrastructure Maintenance: ​ Achieving and Sustaining a State of Good Repair (2011) Retrieved from ​ http://www.tcrponline.org/PDFDocuments/TCRP_RRD_101.pdf [TCRP 2011) Urban City of San Francisco Planning Department December 8, 2014 transmittal letter Forest Plan to Board of Supervisors, transmittal http://www.sf­planning.org/ftp/files/plans­and­programs/planning­for­the­city/ur 2014 ban­forest­plan/UFP_Board_Transmittal­120814.pdf (Urban Forest Plan transmittal 2014) Urban Urban Forest Plan/Planning Department, http://sf­planning.org/urban­forest­plan, ​​ ​ Forest as of April 28, 2016 (Urban Forest Plan /PD) Plan/PD Urban Urban Forestry Council, Resolution Endorsing The Urban Forest Plan: Phase Forestry One, Street Trees, Council (http://sfenvironment.org/policy/resolution­endorsing­the­urban­forest­plan­phas ​ Resolution e­one­street­trees) (Urban Forestry Council Resolution) ​
• CL5
  F:VII.2. The City does not have accounting and financial systems and processes Controller, in place to accurately determine and report the condition of its assets or Department of Public the extent of its deferred maintenance. Works, City Administrator, Director of the Capital Planning Program, Director of the Real Estate Division, General Manager of Recreation and Parks F:VII.3. The City’s capital assets shown in its financial statements may be Controller overstated because its use of straight line depreciation assumes a longer asset life span than is likely given the reduced­life impact of deferred maintenance. F:VII.4. Existing data show that maintaining assets extends asset life and is Controller, cheaper than prematurely replacing unmaintained assets. Director of Public Works, City Administrator, Director of the Capital Planning Program, Director of the Real Estate Division, General Manager of Recreation and Parks Maintenance Budgeting & Accounting Challenges for General Fund Departments 84