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PPA/NEPPS/GASB and Environmental Financial Performance Reporting

November 12, 1999

I am researching state Performance Partnership Agreements (PPA) under the
National Environmental Performance Partnership System (NEPPS).

What environmental Government Accounting Standard Board (GASB) accounting
standard is used by state
governments to assess significant environmental material expenses of the
core performance measures (CPMs)
drawn up by the Environmental Council of States (ECOS) under the joint
with NEPPS?

Thank you for your prompt response to my inquiry.

Best Wishes,
Donald Sutherland
Member of the Society of Environmental Journalists
phone: 508-497-3676

In the federal government sector, financial environmental performance
reporting is mandated for all agencies under the 1990 Chief Financial
Officers Act, OMB Circular A-134, and the Government Performance and
Results Act of 1993 ( http://financenet.gov .  Federal
chief financial officers use the environmental accounting standards (SFFAS
No.5 (liability) and SFFAS No.6 (Plant, Property, and Equipment) drawn up
by the Federal Accounting Standards Advisory Board (FASAB) (
in their FY reports.