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B. Five -year Financial Plan— Include projected revenues and <br />expenses utilizing the Uniform Public Transportation <br />Accounting System (UPTAS) and if needed, incorporate a <br />strategy to adjust fares or rates to ensure the system has at least <br />a 3 months operating reserve balance. <br />C. Five -year Capital Plan — Include recommendations on <br />procurement of vehicles, facility and technology needs to meet <br />existing and/or expanding service needs based on existing <br />service demands and current utilization of existing vehicles. <br />D. Private Sector Requirements — See Attachment E <br />22 <br />