In this analysis, I examine the impacts of a capital budget plan on a local government unit, focusing on the process involved in creating, developing, and implementing a capital budget, despite its difficulties. Through a recent survey, capital expenditures account for twenty percent of local government spending in the United States, therefore certifying the need for careful analysis of current and future spending. This analysis documents a systematic plan for local government units to follow for the implementation of the capital budget process, linking it to the municipality’s strategic goals, and also describes the various methods for funding the proposed plan.
"Capital Budgeting from a Local Government Perspective,"
SPNA Review: Vol. 1
, Article 6.
Available at: http://scholarworks.gvsu.edu/spnareview/vol1/iss1/6