In Philadelphia this responsibility is vested in certain operating departments and is delegated to a centralized agency in ... Where operating and maintenance costs are called for, their projection is always the responsibility of the operating department. ... If these low priority projects remain in the capital program from year to year, new comparisons are made and the ... Only preliminary cost estimates are assigned by the departmental personnel; detailed cost estimates are arrived at byanbsp;...
|Title||:||A Manual of Suggested Practice for the Preparation and Adoption of Capital Programs and Capital Budgets by Local Governments|
|Author||:||Lennox Lee Moak, Kathryn W. Killian|