Infrastructure Reporting in Small and Rural Local Governments: The Case of West Virginia

Abstract

The findings of the paper provide partial support for the notion that small and rural local governments may be at a disadvantage in capitalizing on the benefits of complying with the infrastructure reporting requirements specified in statement 34 of the Governmental Accounting Standards Board (GASB 34). The paper seeks to enhance understanding of the implementation of these requirements in the context of small and rural governments. The objective of the paper is to provide general information about the implementation efforts of the infrastructure reporting requirements in four areas: (1) choice of infrastructure reporting method; (2) factors motivating their choice; (3) level of compliance with the requirements; and (4) perceptions of the usefulness of complying with the requirements.