Capital Budgets: The Building Blocks for Government Infrastructure

Department

Political Science and International Affairs

Document Type

Article

Publication Date

6-2007

Abstract

This article offers information on capital budgets and its process. Capital budgets refer to budgets used to allocate funds for physical assets that will be acquired, renovated and rehabilitated. Before developing a capital budget, its infrastructure needs must be assessed by a jurisdiction. This must be followed by identification and prioritization of projects to be included in the capital improvement program. It is important for the government to develop a financial plan.

Journal Title

Government Finance Review

Journal ISSN

0883-7856

Volume

23

Issue

3

First Page

16

Last Page

22

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