Transcript CIPs - Kansas State University

CIPs
Capital Improvement Plans
CIPs
Multi-year plans for major equipment,
development, repair, and acquisition
expenditures of $5000 (varies by community) and up
Manhattan Park and Recreation Department’s CIP
process
Prepared by MPRD staff for Dr. Sid Stevenson
 The CIP is a long range (often 5 years)
planning tool for major expenses. It is similar
to, but different than an operating budget
which deals more with day to day expenses
for a 1 year fiscal period.
 It should be a reflection of the needs of a
particular agency, department, unit or
program
CIP = large capital expenditures
 Typically it will include all major projects such
as
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land and facility development
equipment purchases
land acquisition
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for the planning period
What constitutes a capital expense?
 Exact dollar amounts will vary by agency, but
inclusion of items below $2000 will rapidly
become cumbersome for the agency.
 Manhattan currently uses a figure of $5000
and a useful life of at least 1 year.
 Others may require the item to be at least
$10,000 and require a useful life of the
planning period (5 yrs).
A good CIP includes:
 Identification and prioritization of needs
 Helps to ensure a consistent level of service
 forces planning and foresight
 maximizes efficient and effective use of allocated
funds
 it will help ensure successful competition with other
interested parties (e.g. City Dept’s) for scarce
dollars.
 It is a continuos, dynamic process
Who is part of the planning
process?
 The citizens (constituents)
 elected officials
 relevant boards or committees
 agency administrators
 agency staff
The CIP process varies by community by typically
includes the following elements:
 Input
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from citizens (surveys, public meetings, and
other avenues)
 Preparation
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Preparation by staff (identified needs and
justification statements)
 Approval
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Adoption process - typically includes a public
hearing or series of hearings as mandated by
local ordinance
Funding sources for CIP
 General Fund
Property taxes (use varies widely but typically low for municipal
park and recreation agencies)
 Sales tax (if not dedicated)
Special taxes (lottery -Colorado, liquor - KS, dedicated sales)
Bonds
 Revenue
 General Obligation
Enterprise funds
Surplus Funds
Trusts
Grants
Donations
Special FUNDS of numerous types (e.g. Chickadee checkoff)
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Scope of responsibility
 Divisional Level
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Input is solicited from divisional crew members to determine
operational needs. Requests at this level include equipment
needs, facility improvements
 Supervisory Level
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The focus is on equipment and facility needs to maintain
levels of service, modifications to accommodate proposed
expansion of services and requirements to satisfy divisional
goals
 Administrative Level
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requests here reflect the accumulation of their divisions,
major land acquisitions, new facilities and infrastructure
CIP links
City of Manhattan CIP Budget 2011