Which of the following is not a required part of the comprehensive master plan?

The comprehensive master plan serves as a guiding document for the development and planning of a community, outlining its goals, policies, and strategies. While it is essential for the plan to include various components, not every aspect is universally required in every jurisdiction.

A capital improvement program, while beneficial for identifying future investments in public infrastructure and services, is not mandated as a required component of the comprehensive master plan. Its inclusion can be advantageous for outlining a community's long-term investment strategy, but planning regulations often do not stipulate that such a program must be part of the master plan itself.

In contrast, the statement of underlying principles and policies, the land use element, and an understanding of the local solid waste management plan relationship are more fundamental elements expected in a comprehensive master plan. They provide essential frameworks and guidelines for land use planning, reflecting the community's vision and addressing critical environmental considerations.