responses to discussion 5

Need 1-2 decent paragraph responses to discussions (APA format and with citations)

1. The use of capital investments can be lucrative for a business. Capital spending can include capital improvements to the physical assets of an organization (Mikesell, 2018). Public capital assets are known as infrastructure. The Alabama Department of Rehabilitation (ADRS) is a state organization that provides services to adults and children with disabilities. Assistive technology can help enhance the lives of people with disabilities.

The Alabama Department of Rehabilitation can make capital investments in assistive technology, to help advance the lives of people with disabilities. Some people with disabilities do not have access to assistive technology due to limited resources or if they reside in a rural area (Harniss, Raja, & Matter, 2015). ADRS uses assistive technology to help people with disabilities actively participate in their communities, at work, and school (Alabama Department of Rehabilitation, n.d.). ADRS should invest in more high-tech devices and increase the amount of technology vouchers annually.

Cost benefit analysis can be used to determine if purchasing the equipment will benefit the organization or not. Governments use cost-benefit analysis to make decisions regarding such items as purchases for technology, upgrading systems, and developing disease control programs (Mikesell, 2018). If there is no gain/benefit the project is not advisable. In order to complete, a cost analysis the organization will need to categorize the objectives of the project, determine the impact, estimate the cost of the equipment, discount cost and benefit flows at discounted rates, and summarize findings (Mikesell, 2018). There should not be any financial risks associated with purchasing the items other than ensuring that there the person truly has a need for the item. In addition, it will be imperative to ensure that the items are safe.


Alabama Department of Rehabilitation. (n.d.). Assistive technology services. Retrieved from

Harniss, M., Samant, R., & Matter, R. (2015). Assistive technology access and service delivery in resource-limited environments: introduction to a special issue of disability and rehabilitation: Assistive technology. Disability & Rehabilitation: Assistive Technology, 10(4), 267-270. Retrieved from Walden Library Databases.

Mikesell, J.L. (2018). Fiscal administration: Analysis and applications for the public sector (10th ed.). Boston, MA: Wadsworth.

2. Pay-Offs and Risks of Capital Investments

The downtown area of San Antonio is aging. The obvious neglect of the area is negatively affecting the Cities potential for commerce. Sadly, a capital adventure to revitalize the area by building a park connecting the business areas near the “Tower of American” adjacent to the river walk fell through for lack of financing. The 19-acre plot of land was purchased by the city some years ago.

The revitalization project is a potential capital investment that is appropriate for consideration as a 2019 bond initiative. The project, proposed as a long term investment constructed in phases over ten years, could bring life and capital back to the city. The City Bond Commission appointed by the City Council has oversight of all Bond projects (City of San Antonio, n.d.). The approval for a project of this scope requires a cost-benefit analysis. The budget request must inform the need for the project, the potential benefits, and the cost of development over the life of the project (Mikesell, 2018). The proposal as spurred a lively debate over the cost of construction and subsequent upkeep, in contrast to the benefits the project has the potential to bring the city.

The city will benefit from the project by bringing people into the downtown area. It will provide an infusion of renewal and beautification to the city, providing the citizens and visitors with a sense of pride as the area becomes a focal point for positive change. However, there is some hesitation and concern regarding the project. The park project is likely to cost more than $65 million with just over one-quarter of the cost supported by the bond initiative. The risk is that the lack of return on the investment could negatively affect future annual budgets as the park will continually incur bills to pay for upkeep, water, and gardening. The typical cost-benefit analysis can account for the projected cost equally across the board; however, it is not the best measure of the social and psychological benefits of a beautification project (Egan, August 10, 2017). The city council is betting that the projects social benefits will outweigh the cost of upkeep.


Egan, J. (August 10, 2017). San Antonio Focusing on Revitalizing Downtown with Office, Residential, and Green Space. Urbanland Retrieved from…

City of San Antonio (n.d.). 2017-2022 Bond Program. Retrieved from…

Hemisfair. (2019). Hemisfair project FAQ. Retrieved from

Mikesell, J. L. (2018). Fiscal administration: Analysis and applications for the public sector (10th ed.). Boston, MA: Wadsworth.

3. Cynthia discusses a plan by the City of San Antonio to revitalize an area near the downtown Riverwalk. While costly, these sorts of improvements can attract new businesses and people to the downtown area and enhance the tax base. It sounds like the City is planning to have a bond election to get the funds for the project. Another funding option for projects such as these is Tax Increment Financing or (TIF). Mikesell discusses TIFs in Chapter 10 as it is related to revenue. However, they are also can be an important tool for financing capital projects. You can read more at TIFs from GFOA’s Best Practices at

Are TIFs a reasonable alternative/supplement to bond-funded capital projects? What are other types of projects would be appropriate for TIFs?

4. According to Mikesell (2018) cost-benefit analysis consists of understanding the goals of the project, computing impact on the goals, the cost, discounted cost and flow followed by summation.

Charlotte, NC has several community investment plans taking place. One in particular began in 2017 and is expected to concluded in 2030. The “Cross Charlotte Trail” (CCT) aims to provide over 30 miles of green way that will connect Charlotte residents to from one end to the other. Charlotte wants to be known nationally for the city with many multi use trails, make the trails continuous, to connect people to the trials that separate them from sharing roadways with vehicles, and convenience. The program costs 38 million. Charlotte invested in a nationally known organization to assess their strategic plans. The CCT will complement the population increase and alternative travel options available to residence and employment opportunities. The installation of the trail will improve property and residential taxes which will generate more revenue for the city. In addition the trail supports wellness which potentially reduces health care costs and is an added tourist attraction which impacts the collection of sales taxes. The major risk to these developmental ideas is that with the increased population, comes an increase in crime. The same budget also includes improvements to law enforcement technology and resources to address the population increase.


Mikesell, J. L. (2018). Fiscal administration: Analysis and applications for the public sector (10th ed.). Boston, MA: Wadsworth.

Charlotte community investment plan. Retrieved from

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