Helping Small Local Governments Develop Capital Improvement Programs: Development and Initial Testing of a Microcomputer-Assisted Approach
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This report describes a Capital Improvement Programming Model developed for use with small towns in New York and sets forth conclusions based upon its initial testing. The model was pilot-testing with five small towns in the Adirondack Park region. Project staff developed socio-economic and historical financial data on each of the five test jurisdictions. In working sessions with local officials of these jurisdictions, they reviewed these data with them and then asked them to choose projection assumptions from a menu of understandable choices. These choices were used with a microcomputer and spreadsheet software templates to develop six-year estimates for these categories as well as annual totals for all operating revenues and operating expenditures. By subtracting the projections of total annual operating expenditures and existing annual debt service commitments (ascertained from local records) from the projections of total annual operating revenues, the software program provided an annual residual available for financing future capital expenditures.
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1985-10
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Charles H. Dyson School of Applied Economics and Management, Cornell University
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