مركز القيادة الحكومي 14 بند
Capital Improvement Plan (CIP) & Debt Policy Checklist
قائمة التحقق هذه باللغة الإنجليزية.
Supports a finance or budget office in developing a multi-year capital improvement plan and a formal debt management policy consistent with GFOA best practices.
GFOA Best PracticesGASB Statement 34State Debt Limit Statutes
PDF أو Word مجانًا · أدخل بريدك الإلكتروني للتنزيل.
CIP Development
- Does the CIP cover a multi-year horizon (typically 5-6 years)? *
- Are projects defined with scope, cost estimates, and funding sources? *
- Are projects prioritized using documented, objective criteria? *
- Are operating budget impacts of completed capital projects identified? *
Funding & Asset Management
- Are pay-as-you-go and pay-as-you-use (debt) funding balanced per policy? *
- Is the CIP linked to a capital asset inventory and condition assessment? *
- Is grant and intergovernmental funding identified and tracked to projects? *
Debt Policy
- Is there a formal, adopted debt management policy? *
- Does the policy address permissible debt types, purposes, and structures? *
- Are legal debt limits and statutory margin monitored? *
- Are affordability metrics (debt per capita, debt to assessed value, debt service to revenue) tracked? *
Post-Issuance Management
- Are arbitrage rebate and yield-restriction compliance monitored on tax-exempt debt? *
- Are bond proceeds tracked against qualified capital expenditures? *
- Is private-use monitoring performed to protect tax-exempt status? *
نزّل قائمة تحقق Capital Improvement Plan (CIP) & Debt Policy Checklist كاملة
احصل عليها مجانًا بصيغة PDF أنيقة قابلة للطباعة أو مستند Word قابل للتعديل.