The Capital Plan Template should align with the business plan to ensure adequate financial resources are available, and to identify best sources of capital considering the cost of capital (and/or other relevant analysis) and ideal capital structure.
The CFO should create a five-year Capital Plan that identifies the following, at a minimum:
The CFO should present the RC1010-3 CAPITAL PLAN to Top Management and the Board of Directors for review and approval. The CFO should regularly (e.g., monthly, quarterly) review the results of executing the Capital Plan and verify that:
The CFO should also present recommendations for improving the Capital Plan Template, as well as required corrective actions to Top Management and the Board of Directors.