Financial plans are prepared to inform the planning and management of an organization’s maintenance responsibilities (PIARC 2006). Financial plans should also be used to make the case to senior leaders for investment in transportation infrastructure. In order to secure the necessary funding, it is important that a robust business case is made for the investment needs. The case should be supported by including the appropriate transportation infrastructure information described in this guide. In addition, it is suggested that the consequences of underfunding by, say, 10 %, 20 %, and 30 % should be presented in terms of the following:
This information helps the decision making process for allocating funds because it considerably strengthens the business case for investment in the maintenance of highway structures.