Harnett County,
North Carolina


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Capital Improvements Program

A Capital Improvements Program (CIP) is a financial planning tool designed to assist the Board of Commissioners, department heads, and employees of Harnett County in meeting their program and service goals. The CIP identifies capital needs—called projects--and schedules them for funding. The Harnett County CIP covers a seven-year period so that capital requirements are identified well ahead of actual need.

A capital project is spending that results in a tangible capital asset, such as purchase of equipment or construction of buildings. All components required to achieve the project should be considered part of the total project. For example, if constructing a new building, land purchase, architectural design, and furnishings should be part of the project.

The following characteristics should be considered when deciding if a project/purchase should be included in the CIP:

  • The total cost of the project is at least $100,000. Any single project with a value of $100,000 must be requested through the CIP, not the operating budget. 
  • When proposing multiple items, such as vehicles and equipment, to be included in the CIP, the cost of each single item should be $100,000 or more. 
  • The project results in an asset whose useful life extends over a long period of time; the useful life must be more than one year. A 10-year life or longer is typical in a CIP.
  • The project is non-recurring or recurs less than every 10 years. 
  • The project should generally be foreseen well ahead (seven years) of the year of need. 

The Capital Improvements Plan is approved in the fall by the Board of Commissioners.  Year 1 of the plan is included in the upcoming annual operating budget.

FY 2023-2029 Approved Capital Improvements Program


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