Leading Practices in Capital Decision-Making

This executive guide identifies organizational attributes that are important to the capital decision-making process as a whole, as well as capital decision-making principles and practices used by outstanding state and local governments and private sector organizations. The executive guide also includes information from one federal agency, which helped us in considering the applicability of our findings to the federal government experience. Although this executive guide focuses on fundamental practices rather than detailed guidance, the examples illustrate and complement many of the phases and specific steps contained in the OMB Capital Planning Guide.