Strategic capital budgeting and planning: Prospects at the county level

This article explores the potential for integrated capital budgeting and strategic planning processes in county governments. Using a theoretical framework and analysis of data gathered by means of mail survey, the authors concluded that some degree of integration exists, but not an absolute one in a small proportion of counties. The inferences were drawn from analysis and tests of association of the use of three capital budgeting tools: a capital budget, a capital improvement program, and a periodic inspection program. The effectiveness of such a unified capital budgeting-strategic planning process in counties from a normative perspective must be verified by future research.