OIG Report of June 1998

• FS Maintenance Backlog, Report No. 08801-03-HQ, June 1998

In this review, we evaluated FS' system for compiling its maintenance backlog and assessed the reliability of the data reported. This review was performed at the request of the House Committee on Appropriations, Subcommittee on Interior and Related Agencies.

We concluded that FS had no system for compiling maintenance backlog information. Field units were canvasses in response to sporadic external requests, most frequently from Congress. The process used to compile the data was not documented and was inconsistently applied. FS had not prescribed a common definition as to what constituted deferred maintenance. Although we were unable to attest to reported backlog amounts, we did have enough information regarding certain segments of the backlog to conclude that it was not reliable. We also found that FS had not initiated a process for capturing deferred maintenance costs as required by the Federal accounting standards.⁶ Finally, we concluded that FS' management of maintenance could be greatly enhanced if it expanded its strategic plan promulgated pursuant to the Government Performance and Results Act of 1993 (GPRA) to specifically include maintenance.