BFPD FY26 GFOA Budget - Flipbook - Page 91
| LONG-RANGE FINANCIAL PLANNING
Capital Equipment Fund
The Equipment Fund is restricted for capital outlay purposes as they pertain to capital projects.
Revenues are estimated based on the CIP and transfers necessary to fund the District’s
replacement schedule. Expenditures, like revenues, are based on the CIP and replacement
schedule, as well as the District’s prior purchasing history. It is important to note that as
unanticipated costs develop, these projections are subject to change. Additionally, most
significant capital projects are developed on an annual basis. Once approved, these changes are
implemented into the District’s capital budget and then integrated into the District’s long-range
financial plans. Current anticipated expenditures are calculated utilizing historical trend data
regarding cost of gear.
P a g e 91 | BARTLETT FIRE PROTECTION DISTRICT | FINANCIAL SUMMARY
