The final master plan is designed to serve as a decision‐making tool for local government officials to help set priorities for implementation and to provide a high level of parks and recreation services. The local government’s parks and recreation board, or the advisory committee involved in the master planning process, has a major role in advancing the plan for adoption. Prior to adoption by the governing body, a final public hearing should be advertised and held to give the public a final opportunity to provide feedback and comment.
The general cost estimates developed as part of the prioritized action plan will inform the jurisdiction’s operating budget and help identify capital expenditures. Capital projects are generally expenditures for infrastructure, buildings and facilities, equipment, and land. Expenditures for capital projects, are generally expensive (over a certain dollar amount), non-recurring, and have a useful life expectancy of more than one year. If a local government has not adopted a specific process for planning, budgeting, and financing capital expenditures, it should consider preparing a capital budget either as part of the annual operating budget or a separate process.