BFPD FY26 GFOA Budget - Flipbook - Page 145
| CAPITAL IMPROVEMENT PROGRAM
CAPITAL IMPROVEMENT PROGRAM
2026-2031
INTRODUCTION
The District’s Capital Improvement Program (CIP) represents a strong commitment to
maintaining proper budgetary funding of District vehicles, equipment, and infrastructure. This
program allows the District to invest in assets required for full-functionality of all three stations,
and ensures that District responsibilities are met with efficiency and effectiveness of service. The
CIP exists as a roadmap of long-range financial plans which serves to supplement and inform the
District’s annual budget. This section of the District’s budget presentation summarizes all
significant capital purchases over the next five years, and provides details of project descriptions,
financial requirements, and funding sources.
Most commonly included in the District’s CIP are vehicle repairs, vehicle replacements, station
improvements, and equipment repairs or replacements. During the preparation of the CIP each
year, staff consult the repair and replacement schedules for the vehicle, building, and equipment
funds. These schedules are formed utilizing the National Fire Protection Association’s (NFPA)
standards regarding the appropriate duration of frontline service. Financial need is then evaluated
and finalized year-to-year, as long-term projections are formed through estimates based on
quotes or historical cost of purchase. Because larger apparatus have significantly longer
procurement times, purchases are rearranged and prioritized at the time that the CIP is created to
allow the District to maintain both fiscal responsibility, and compliance with all necessary NFPA
standards.
The District’s CIP is a living document which receives ongoing updates informed by the
District’s vehicle, building, and equipment replacement schedule. The first year of the CIP
represents the District’s budget year capital projects fund. This portion is developed and
approved annually during the creation of the budget.
The capital budget development process begins as projects and cost estimates are submitted by
designated heads of AORs within the District. Submissions are made to the District’s Deputy
Chief and Chief, who evaluate projects based on need and necessary safety compliances. Once
approved through this stage, best cost estimates are integrated into the District’s yearly budget
for Board approval. Long-range capital projects are based on NFPA and District safety
standards. This schedule acts as a forecast of projects to anticipate for the annual capital budget.
It also provides the District with an estimated total of required reserve funds.
BUDGET STRUCTURE
Capital funds at the District contain expenditures for recurring and one-time capital purchases
and improvements. The District’s capital funds are as follows: Vehicle Fund, Building Fund, and
Equipment Fund.
P a g e 145 | BARTLETT FIRE PROTECTION DISTRICT | CIP
