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Financial Management Control of Property Management Policy (DOT 2700.13)

Document
dot-order-270013.pdf

Effective Date: 12-05-2017

This Order updates and prescribes policy in accordance with official Statement of Federal Financial Accounting Standards (SFFAS) pronouncements of the Federal Accounting Standards Advisory Board (FASAB), Office of Management and Budget (OMB) Circular A-123, and other generally accepted accounting principles (GAAP) for recording and accounting control for Department of Transportation's (DOT) property, plant, and equipment (PP&E) capital assets. This order also covers the recording and accounting for internal use software guidance provided in SFFAS 10.
 

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Last updated: Wednesday, April 10, 2019