FY25 GFOA Budget - Flipbook - Page 138
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CAPITAL IMPROVEMENT PROGRAM
CAPITAL IMPROVEMENT PROGRAM
2025-2030
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 updated 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 138 | BARTLETT FIRE PROTECTION DISTRICT | CIP
