Directive #10 – Charges to the Capital Projects Fund
Revised June 2019 Page 3 of 25
TABLE OF CONTENTS
PART I: DIRECTIVE OVERVIEW ................................................................................................................................ 4
1. GENERAL INFORMATION ............................................................................................................................................................... 4
1.1 Effective Date........................................................................................................................................................................ 4
1.2 Assistance ............................................................................................................................................................................. 4
1.3 Comptroller’s Internal Control and Accountability Directives............................................................................................ 4
2. DEFINITIONS ....................................................................................................................................................................................... 5
3. BASELINE ELIGIBILITY CRITERIA .............................................................................................................................................. 7
3.1 Purpose ................................................................................................................................................................................. 7
3.2 Minimum Cost ...................................................................................................................................................................... 8
3.3 Minimum Useful Life ............................................................................................................................................................ 9
3.4 Capital Processing Procedures ............................................................................................................................................ 9
3.5 Capital Project Charges ..................................................................................................................................................... 10
PART II: ADDITIONAL PROCEDURES, CRITERIA AND GUIDANCE ............................................................. 13
4. BETTERMENTS AND UPGRADES TO CAPITAL ASSETS ........................................................................................................ 13
4.1 Eligibility Determination for Betterments and Upgrades .................................................................................................. 13
4.2 Betterments and Upgrades – Eligible Costs ....................................................................................................................... 14
4.3 Betterments and Upgrades – Ineligible Costs .................................................................................................................... 15
4.4 Recent Issues ....................................................................................................................................................................... 15
4.5 Demolitions ......................................................................................................................................................................... 16
4.6 Landfill Closure .................................................................................................................................................................. 16
5. INITIAL OUTFITTING ..................................................................................................................................................................... 17
5.1 Definition ............................................................................................................................................................................ 17
5.2 Timing of Purchases ........................................................................................................................................................... 17
5.3 Initial Outfitting - Eligible Costs ........................................................................................................................................ 17
5.4 Initial Outfitting - Ineligible Costs ...................................................................................................................................... 18
6. EQUIPMENT/EQUIPMENT SYSTEMS .......................................................................................................................................... 18
6.1 Eligibility Criteria............................................................................................................................................................... 18
6.2 Equipment Systems – Eligible Costs ................................................................................................................................... 19
6.3 Equipment/Equipment Systems - Ineligible Costs .............................................................................................................. 19
6.4 Equipment/Equipment System Upgrades ........................................................................................................................... 19
7. COMPUTER HARDWARE, SOFTWARE, NETWORKS, AND SYSTEMS ................................................................................ 20
7.1 Eligibility of Software ......................................................................................................................................................... 20
7.2 Computer Hardware, Software, Networks, and Systems – Eligible Costs ......................................................................... 20
7.3 City Employee Salary Costs-Eligible Costs........................................................................................................................ 21
7.4 Computer Hardware, Software, Networks, and Systems – Ineligible Costs ...................................................................... 22
7.5 Business Process Reengineering Costs .............................................................................................................................. 22
8. LEASES AND LEASEHOLD BETTERMENTS .............................................................................................................................. 23
8.1 Lease Payments .................................................................................................................................................................. 23
8.2 Leasehold Betterments ........................................................................................................................................................ 23
8.3 Initial Outfitting of Leasehold............................................................................................................................................. 23
8.4 Leasehold Improvements .................................................................................................................................................... 23
9. INTERFUND AGREEMENTS (IFA) ................................................................................................................................................ 24
9.1 First-line Employee – Eligible Costs .................................................................................................................................. 24
9.2 First-Line Employee – Ineligible Costs .............................................................................................................................. 25
10. CITY CAPITAL GRANT PROJECTS ON PRIVATE PROPERTY ........................................................................................... 25