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Allowable Capital Expenditure Guidelines

The Ohio Revised Code and each state capital bill set forth the allowable uses of capital funds. The Allowable Capital Expenditures Guidelines summarizes these appropriate uses and provides the following information:

  • A definitional overview of capital
  • Joint/Cooperative Use Agreements
  • Renovations versus Maintenance/Repairs
  • Lease, Lease-Purchase, and Installment Purchases
  • Allowable Equipment and Furnishings
  • Non-Allowable Equipment and Furnishings
  • Information Technology (IT) System Projects
  • Allowable Hardware, Software, and Personnel Expenses
  • Non-Allowable Training and Maintenance, Software, and Personnel Expenses
  • Contact Information


Allowable Capital Expenditures Guidelines (PDF)

Updated: May 2018