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20-774: The headwaters of the valley lie in the south and southeast in the north of the Mojave National Preserve ; the southeast of the valley is a water divide point at the south of the McCullough Range , with four valleys, and four mountain ranges. (The Piute Valley drains southeast into the Colorado River ; the Eldorado Valley northeast is endorheic .) The Ivanpah valley is featured in the 2010 video game Fallout: New Vegas . This San Bernardino County, California –related article

40-649: A wildfire destroyed 1.3 million Joshua Trees around Cima Dome. The ghost town of Kelso is found in the preserve, with the defunct railroad depot serving as the Visitor Center. The preserve is commonly traversed by 4 wheel drive vehicles traveling on the historic Mojave Road , part of the Old Spanish National Historic Trail . Climate in the preserve varies greatly. Summer temperatures average 90 °F (32 °C), with highs exceeding 105 °F (41 °C). Elevations in

60-671: A first step toward improved reporting on deferred maintenance and repairs. The Board is working, and will continue to work, closely with stakeholders interested in improved reporting on deferred maintenance and repairs. By addressing definitional issues as a first step, the Board will facilitate continued cooperation. Two areas in need of improvement relate to (1) the lack of comparability when assessing asset condition both within and among agencies and (2) measurement and reporting practices that vary greatly among agencies. These issues arise—in part—due to agencies having differing interpretations regarding

80-717: A policy of continued deferred maintenance may result in higher costs, asset failure, and in some cases, health and safety implications. The technical community (e.g., engineers, facilities managers, and logisticians , etc.) makes distinctions between maintenance and repairs whereas accountants generally do not. Accountants typically look at maintenance and repairs as period costs requiring immediate expensing as opposed to capital improvements that become capitalized and depreciated over some future time period. The technical community often defines maintenance in terms of retaining an asset's functionality compared to repairs that restore an asset's functionality. The accounting standard-setter for

100-502: A risk within the preserve. A common solution provided to help save this population is to install wildlife crossings over the main roads within the preserve, though this is currently not possible with the funding provided. The California Desert Protection Act of 1994 (CDPA) designated a wilderness area within Mojave National Preserve of approximately 695,200 acres (281,300 ha). The National Park Service manages

120-465: Is a stub . You can help Misplaced Pages by expanding it . This Clark County , Nevada state location article is a stub . You can help Misplaced Pages by expanding it . Mojave National Preserve Mojave National Preserve is a United States National Preserve located in the Mojave Desert of San Bernardino County, California , US, between Interstate 15 and Interstate 40 . The preserve

140-852: Is often not immediately reported—and sometimes, not at all. Maintenance which is deferred because of insufficient funding may result in increased safety hazards, poor service to the public, higher costs in the future, and inefficient operations. On May 11, 2011 the Chairman of the Federal Accounting Standards Advisory Board (FASAB), Tom Allen, announced that the FASAB issued Statement of Federal Financial Accounting Standards (SFFAS) 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting Standards 6, Accounting for Property, Plant, and Equipment. SFFAS 40 represents

160-552: The Cinder Cone Lava Beds . The preserve surrounds Providence Mountains State Recreation Area and Mitchell Caverns Natural Preserve , which are both managed by the California Department of Parks and Recreation . Impressive Joshua tree forests are found in parts of the preserve. The forest covering Cima Dome and the adjacent Shadow Valley is the largest and densest in the world. In August 2020,

180-890: The National Park Service as the Chief of Biological Resources. Mike Gauthier served from 2020 to 2023, and is now superintendent at Lake Mead National Recreation Area. The following climate data is for a higher elevation area in the preserve. See also Climate of the Mojave Desert . Deferred maintenance Deferred maintenance is the practice of postponing maintenance activities such as repairs on both real property (i.e. infrastructure ) and personal property (i.e. machinery ) in order to save costs, meet budget funding levels, or realign available budget monies. The failure to perform needed repairs could lead to asset deterioration and ultimately asset impairment. Generally,

200-556: The U.S. Government ( FASAB ) defines deferred maintenance to also include deferred repairs thus: “Deferred maintenance and repairs” are maintenance and repair activities that were not performed when they should have been or were scheduled to be and which, therefore, are put off or delayed for a future period. Maintenance and repairs are activities directed toward keeping fixed assets in an acceptable condition. Activities include preventive maintenance; replacement of parts, systems, or components; and other activities needed to preserve or maintain

220-446: The asset. Maintenance and repairs, as distinguished from capital improvements, exclude activities directed towards expanding the capacity of an asset or otherwise upgrading it to serve needs different from, or significantly greater than, its current use." (Statement of Federal Financial Accounting Standard 40) An example of deferred maintenance for a household would be putting off the recommended 1-year checkup on one's car, or putting off

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240-728: The contiguous United States it is the third largest unit of the National Park System and the first largest National Preserve . The preserve was created within the Pacific West Region of the National Park Service and remains within that jurisdiction today. Natural features include the Kelso Dunes , the Marl Mountains and the Cima Dome , as well as volcanic formations such as Hole-in-the-Wall and

260-634: The definition of “deferred maintenance” in SFFAS 6. “Redefining the term ’maintenance’ to include repair activities and better reflect asset management practices is an initial step in resolving the problems noted,” according to Chairman Allen. “However, the Board also plans to address measurement and reporting issues through continued consultation with stakeholders which could lead to the issuance of additional guidance and/or standards. In December 2011 FASAB finalized statement of federal financial accounting standard #42, (SFFAS 42) amending existing standards regarding

280-460: The measurement and reporting of deferred maintenance and repairs (DM&R). The principal changes in this SFFAS require federal entities to (1) describe the policies over maintenance and repairs (M&R) and the prioritization of M&R activities, (2) identify factors considered in determining acceptable condition standards, (3) identify the general property, plant and equipment (PP&E) and stewardship PP&E to which DM&R relates and provide

300-538: The preserve had a deferred maintenance of $ 118,036,341. This lack of funding has primarily lead to infrastructure disrepair which, in combination with the reckless driving prevalent among visitors, has caused a significant threat to the endangered Desert Tortoise population within the preserve. In addition to the tortoise's threatened population, the Prairie Falcon and the Bighorn Sheep are both at

320-419: The preserve range from 7,929 feet (2,417 m) at Clark Mountain to 880 feet (270 m) near Baker. Annual precipitation varies from 3.37 inches (86 mm) near Baker, to almost 9 inches (230 mm) in the mountains. At least 25% of precipitation comes from summer thunderstorms. Snow is often found in the mountains during the winter. The preserve faces challenges based on its lack of funding, as of 2018

340-776: The rationale for PP&E that may be excluded, (4) provide DM&R balances by category of PP&E, and (5) explain significant changes from the prior year. Pursuant to the FASAB Rules and Procedures, the proposed Statement has been submitted concurrently to the Director of the Office of Management and Budget, the Comptroller General, and the Secretary of the Treasury for a 90-day review. FASAB will announce it as

360-420: The repairs recommended at that checkup: the car will not run as smoothly or efficiently and will be more likely to break down or crash . The term is usually used in the context of large organizations or governments, however. Maintenance competes for funding with other programs and is often deferred because appropriations are not available or were redirected to other priorities or projects. Deferred maintenance

380-586: The wilderness in accordance with the Wilderness Act , the CDPA, and other laws that protect cultural and historic sites in the wilderness. Upon the preserve's establishment, Mary Martin was designated as its superintendent, she served from 1994 to 2005, when she was moved to Lassen Volcanic National Park . Dennish Schramm then served from 2005 to 2010. Stephanie Dubois served from 2010 to 2014. Todd Suess served from 2014 to 2020, though he continues to work for

400-789: Was established October 31, 1994, with the enactment of the California Desert Protection Act by the United States Congress , which also established Joshua Tree National Park and Death Valley National Park as National Parks . Previously, some lands contained within the Preserve were the East Mojave National Scenic Area, under the jurisdiction of the Bureau of Land Management . At 1,542,776 acres (6,243 km ), within

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