October 2010
Issue Map
The Public Manager

Budgeting for Local Government Equipment

Friday, October 1, 2010

Employees need certain equipment to carry out assigned duties and to reach public service delivery outcomes. These are items beyond those considered services and supplies, such as tablets, folders, and staplers. Equipment items serve as a subset of capital assets.

Capital assets represent tangible property acquired by a jurisdiction. They retain monetary value and last beyond an annual budget cycle. Public agencies often have some leeway in denoting what is categorized as equipment. They may sp


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