1. Capital Improvement Plans
CIPs
Capital Improvement Plans

2. CIPs
Multi-year plans for major equipment, development, repair, and acquisition expenditures of $5000 (varies by community) and up

3. 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

4. CIP = large capital expenditures
Typically it will include all major projects such as
land and facility development
equipment purchases
land acquisition
for the planning period

5. 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).

6. 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

7. Who is part of the planning process?
The citizens (constituents)
elected officials
relevant boards or committees
agency administrators
agency staff

8. Input Preparation Approval
The CIP process varies by community by typically includes the following elements:
Input
from citizens (surveys, public meetings, and other avenues)
Preparation
Preparation by staff (identified needs and justification statements)
Approval
Adoption process - typically includes a public hearing or series of hearings as mandated by local ordinance

9. 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)

10. Scope of responsibility
Divisional Level
Input is solicited from divisional crew members to determine operational needs. Requests at this level include equipment needs, facility improvements
Supervisory Level
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
requests here reflect the accumulation of their divisions, major land acquisitions, new facilities and infrastructure

11. City of Manhattan CIP Budget 2011
CIP links
City of Manhattan CIP Budget 2011