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Office of the State Comptroller - Local Government & School Accountability

Local Government and School Accountability

Capital Planning and Budgeting

A Tutorial for Local Government Officials

Tutorial Wrap Up

Congratulations! You have now completed the Office of the State Comptroller's Capital Planning and Budgeting Tutorial.

Long-term planning for capital assets provides myriad benefits. Beyond the assured continuance of municipal services, capital planning allows officials to coordinate projects and acquisitions and schedule orderly replacement or rehabilitation of existing assets by helping them establish priorities and determine needs. Capital planning can also improve a local government’s bottom line by allowing managers time to obtain the best possible financing and decrease borrowing costs. We hope this tutorial has increased your understanding of this topic.

As always, we are here to assist you. Please contact us with any questions or comments or if you have suggestions for other online tutorials that may be helpful to you and your colleagues.