Louisiana Division of Administration

Capital Outlay

The Capital Outlay Section prepares the proposed state construction program which is submitted the Louisiana Legislature annually. Known as the capital outlay bill, the document includes state and some local projects financed with state and federal funds as well as state general obligation bonds and fees and self-generated revenues.

The Capital Outlay Act includes projects that have been proposed, reviewed and evaluated in accordance with constitutional and statutory provisions and excludes any project deemed not feasible after evaluation.

The Legislature conducts hearings on the proposed plan and makes changes as it moves through the legislative process.  After its enactment, the Capital Outlay Section reviews legislative changes and prepares the governor’s veto messages (if any).

Once the governor signs the legislation into law, the Section sends agencies letters notifying them of capital outlay appropriations and of the procedures required to initiate funded projects.

Additional Information

For projects other than those funded from self-generated cash, federal funds, or dedicated revenues, the only anticipated source of funding available is the sale of general obligation bonds. It is therefore necessary to limit capital outlay projects that do not have a cash source of funding to those that have an anticipated useful life of twenty years or more and a value or cost of at least $50,000.

Examples of projects that qualify for inclusion in the capital outlay budget are:

  • land acquisition;
  • site development and improvement;
  • acquisition or construction of buildings or other structures;
  • additions or expansion to existing facilities;
  • major repair or renovation of existing facilities;
  • installation, extension, or replacement of utility systems or major building system components;
  • roof replacement; hazardous materials abatement;
  • fixed equipment that is connected to building utility systems;
  • and initial equipment and furnishings for new buildings.

Per the Louisiana Revised Statutes, each capital budget request should contain a detailed project description and justification that includes:

  • an analysis of need with corroborative data.
  • a reasonable estimate of the date when the project will be needed.
  • the project's proposed location.
  • the estimated construction cost.
  • the cost of equipping and furnishing the project.
  • the space utilization plan of the requesting agency (for project requests that involve construction of new or additional space).
  • the cost of opening and operating the facility for the first year.
  • the estimated annual operating and maintenance costs of the facility and the method and source of financing for each of the next five years.
  • an identification and description of other similar facilities and projects in the given area and an evaluation of their capabilities to meet needs.

Each request should indicate the order of priority assigned to that project relative to other capital project requests submitted by the agency.

Submission of Capital Outlay Requests is done through the eCORTS Website. eCORTS stands for electronic Capital Outlay Tracking System. Applications are filled out online and submitted electronically. The eCORTS System is our greatest tool for managing the information we receive for requests.

If you are a first time user of the eCORTS System, you must first fill out a Request for a User ID. User ID's are assigned to all the users of the system. Once your user ID is assigned, the Capital Outlay Section will respond to your request with your login instructions via email.

La. R.S. 39:101.A. requires the head of each state budget unit to submit a request for all expenditures for capital projects each year. 

Requests for local projects for non-state entities may also be submitted. However, these requests require a Letter of Support from either the senator or representative in whose district the project is located in order to be considered for inclusion in the capital outlay budget.

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Please contact the Capital Outlay Helpdesk for assistance in answering additional questions:

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