Examples: Capital Improvement Plans and Budgets

Brown County Government does not have a Capital Improvement Plan or Budget.  They were required in 2018 by the State Board of Accounts (SBOA) to develop a capital asset “policy.”  An asset includes buildings, land, and infrastructure (roads, bridges, water, fire protection).

Facebook Post  Brown County Matters. What do you think? NO new county DEBT or increases in TAXES until the county publishes a 10-year plan and budget for maintenance, repair and replacement costs (funded and unfunded) of existing buildings and grounds (land) and other infrastructure costs to include roads and bridges. ..


Capital Improvement Planning & Budgeting Resource Center – Government Finance Officers Association (GFOA).  GFOA recommends that all governments regularly engage in long-term financial planning that encompasses the following elements and essential steps.

  • A long-term financial plan should include these elements. … Time Horizon. A plan should look at least five to ten years into the future.

Multnomah County, OR  County Roads Capital Improvement Plan – Video 2 minutes – 20 year look total of 270 miles of county paved roads

Durham County, North Carolina, Capital Improvement Plan – Fiscal Years 2014-2023

Test your knowledge – Questions and Answers – Capital Budgeting – 49 Terms

MANATEE COUNTY GOVERNMENT Fiscal Year 2018 – 2022 Capital Improvement Program

Stearns County, MN Capital Improvement Plan

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