Capital Planning & Compliance Reporting
A Five-Year Plan That Survives The Budget Hearing
Capital plans fail in public for one of two reasons: the ranking can’t be explained, or the condition data behind it is stale. We build the plan from current condition, rank it with a model whose weights are printed in the document, and show what the portfolio’s condition looks like with the plan funded and without it.
What The Engagement Covers
- Capital Improvement Plan development
- Five-year project schedule, by asset, by year, by funding source.
- Capital sequencing
- What goes first and why, with the ranking model disclosed rather than asserted.
- Funding strategy
- Matching projects to funding sources and identifying what’s unfunded at each horizon.
- GASB reporting support
- A Capital Asset Activity Schedule your auditor can work from.
- FCA reporting
- Condition and deferred maintenance in the format that goes to a board or a council.
The Ranking Model Is Printed In The Plan
Every capital plan ranks projects. Most don’t say how. Ours prints the scoring model — urgency, return, effect on asset value, and tenant or occupant risk, each with its weight — and shows the score each project received on each factor.
This is not a technical nicety. When a council member asks why the roof at one facility outranks the HVAC at another, the answer is in the document rather than in the room.
On GASB, we state the boundary rather than blur it. We produce a Capital Asset Activity Schedule — additions, disposals, the rollforward, a debt schedule, and a stated basis of presentation. That is audit support: the working document your finance team and your auditor build the note disclosure from. We do not produce the audited note disclosure itself, because historical cost, useful life, salvage, and accumulated depreciation live in your financial system, not in a condition assessment.
Scroll to follow the lineage →
The lineage behind the plan and the schedule — condition and income resolving into the FCI and NOI that rank projects and populate the rollforward.
Five-Year Capital Plan
Annual CapEx
$188K
Reserve Balance
$215K
Avg ROI
15.5%
Quarterly Forecast
Priority Projects
HVAC Replacement
305 Market
Roof Repair
88 Pine Ave
Unit Renovation
142 Oak St
Parking Lot
17 Harbor Ln
What You Get
- Five-year Capital Improvement Plan
- Project schedule, category matrix, funding sources, and condition evidence, ranked with disclosed weights.
- Capital Asset Activity Schedule
- Rollforward, activity detail, debt schedule, basis of presentation. Audit support.
- Facility condition report
- Condition, deferred maintenance, and FCI by asset and portfolio-wide.
- The planning system
- Re-run the plan next year against updated condition data.
Where This Comes Up
CIP development is a recurring, budgeted category for counties, municipalities, and campuses, and it travels bundled — impact fee studies and land use assumptions frequently sit in the same solicitation.
Facility Condition Assessment
Condition and deferred maintenance across every building you own, scored to a Facility Condition Index you can act on.
Impact Fee & Fiscal Studies
Fee calculations built to survive the challenge that follows them — rational nexus, rough proportionality, documented all through.
Tell Us What You Own
Most engagements start with a portfolio list and a deadline. That’s enough to have a useful conversation.
Contact Us