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Resolution No. _____________
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Board of Supervisors, County of San Mateo, State of California
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Resolution Revising the Standard Used to Evaluate the Condition of the County Maintained Road System
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______________________________________________________________
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RESOLVED, by the Board of Supervisors of the County of San Mateo, State of California, that
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WHEREAS, Government Accounting Standards Board Statement No. 34 (GASB 34) requires governments to capitalize their eligible infrastructure assets; and
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WHEREAS, GASB34 also requires governments, where the Modified Approach is used in the financial reporting of any such assets, to document that these assets are being preserved at or above a condition level established and disclosed by the government; and
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WHEREAS, this Board previously established minimum percentages of primary and secondary roads that would be maintained at specific Pavement Condition Indices (PCI) as defined by the Metropolitan Transportation Commission's Pavement Management Program; and
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WHEREAS, due to funding constraints, the minimum percent of secondary roads cannot be sustained at the standard previously adopted by this Board; and
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WHEREAS, the Director of Public Works has recommended that the minimum percentage of secondary roads meeting a specific PCI be reduced in order for the County to continue to use the Modified Approach to meet GASB34 requirements, and this Board concurs with the recommendation of the Director of Public Works.
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NOW, THEREFORE, IT IS HEREBY ORDERED AND DETERMINED that:
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1.
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Seventy Five Percent (75%) of the County’s primary roads as defined in the County’s Pavement Management System shall continue to be maintained at the Metropolitan Transportation Commission’s Pavement Management Program Pavement Condition Index of 55 or better; and
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2.
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The percentage of the County secondary roads as defined in the County’s Pavement Management System, maintained at the Metropolitan Transportation Commission’s Pavement Management Program Pavement Condition Index of 40 or better, is hereby reduced from Seventy Five Percent (75%) to Sixty Five Percent (65%).
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