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Home My WebLink About04/10/2007 Blue Sheet Development of Capital Improvement Program TOWN COUNCIL MEETING INFORMATION MEETING DATE: TOWN OF MARANA April 10, 2007 AGENDA ITEM: D.6 TO: MAYOR AND COUNCIL FROM: Barbara F. Johnson, Director of Public Works SUBJECT: Presentation: Presentation of a Manual for the Development and Implementation of a Capital Improvement Program (CIP) DISCUSSION The purpose of this informational item is to present the Mayor and Council with a Draft Manual for the Development and Implementation of a CIP for consideration. There is no current formal process to plan, finance and implement capital improvements, although there are components of the program in several departments such as Finance and Public Works. Additionally, many Town departments develop, plan and execute projects that are defined as CIP projects and Capital purchases are also lumped into the CIP project definition. The manual has two parts. Part I describes the 10 steps needed to establish a CIP. Part II contains the forms and other information necessary to implement a CIP. The guidelines provide a framework that will enable the Town to make planned and consistent decisions about the construction and maintenance of municipal infrastructure. A complete, properly developed CIP has the following benefits: 1. Facilitates coordination between capital needs and the operating budgets. 2. Enhances the community's credit rating, control of its tax rate, and avoids sudden changes in its debt service requirements. 3. Identifies the most economical means of financing capital projects. 4. Increases opportunities for obtaining federal and state aid. 5. Relates public facilities to other public and private development and redevelopment policies and plans. 6. Focuses attention on community objectives and fiscal capacity. 7. Keeps the public informed about future needs and projects. 8. Coordinates the activities of neighboring and overlapping units oflocal government to reduce duplication. 9. Encourages careful project planning and design to avoid costly mistakes and help a community reach desired goals. 10. Establishing ongoing Operations & Maintenance as part of the normal budget process. CIP Implementation The CIP would be managed by the Town Manager and implemented through a first year Working Group as follows: Chair-Deputy Town Manager Participants: . Assistant Town Manager . Assistant Director, Capital Improvement Projects . Contract Administrator, Public Works . Director, Airport Operations . Director, Parks & Recreation . Director, Planning and Zoning . Director, Public Works . Director, Operations and Maintenance . Director, Utilities . Division Manager, Environmental Engineering . Town Engineer Ex-Officio . Director, Finance . Town Attorney ATTACHMENTS Manual: Developing a Capital Improvements Program; copy of staff power point presentation with detailed notes. RECOMMENDATION This item is for information and direction only. SUGGESTED MOTION No action required. 4/10/2007 eIP Presentation Developing a Capital Improvements Program A Manual for the Town of Marana Prepared for Review & Comment by: Barbara F. Johnson Final Draft for Review Revision I Page 1 of 28 03/27/2007 TABLE OF CONTENTS INTRODUCTION ................................................................................................................................... 3 DIRECTIONS FOR IMPLEMENTING A CAPITAL IMPROVEMENTS PROGRAM..................... 4 Step One: ADOPT A CIP ORDINANCE AND APPOINT A CIP WORKING GROUP ................ 4 Step Two: DEVElOP AN INVENTORY OF EXISTING FACILITIES ......................................... 6 Step Three: DETERMINE THE STATUS OF PREVIOUSLY APPROVED PROJECTS ............. 6 Step Four: ASSESS THE TOWN'S FINANCIAL CAPACITy....................................................... 6 Step Five: SOLICIT, COMPILE AND EVALUATE PROJECT REQUESTS ................................ 7 Step Six: ESTABLISH PROJECT PRIORITy................................................................................. 7 Step Seven: DEVELOP A CIP FINANCING PLAN ....................................................................... 8 Step Eight: ADOPT A CAPITAL IMPROVEMENT PROGRAM................................................... 8 Step Nine: MONITOR APPROVED PROJECTS .......................................................................... 10 Step Ten: UPDATE CAPITAL PROGRAM .................................................................................. 10 APPENDIX ........ ....................... ........... ........................ ........... ... ..... ................... ............................. ..... 11 EXHIBIT I: ORDINANCE CREATING A CAPITAL IMPROVEMENT PLANNING WORKING GROUP ....... ....................................................................................... ................................. ............. 12 EXHIBIT II: CAPITAL IMPROVEMENT BUDGET POLICIES ................................................. 14 EXHIBIT III: DEBT POLICIES....................................... ................................................. ...... ........ 15 EXHIBIT IV: CAPITAL IMPROVEMENTS PROGRAM FORMS ............................................. 16 FORM A: Town of Marana-CAPITAL FACILITIES & EQUIPMENT INVENTORy............ 16 FORM B: CAPITAL PROJECT REQUEST .............................................................................. 17 FORM C: CAPITAL PROJECT REQUEST FOR EQUIPMENT PURCHASE OR MAJOR RENTAL ...................................................................................................................................... 22 FORM D: CAPITAL IMPROVEMENT PROGRAM DETAILED PROJECT DESCRIPTION25 FORM E: CAPITAL IMPROVEMENT RATING SHEET ........................................................26 Final Draft for Review Revision 1 Page 2 of28 03/27/2007 USING THIS MANUAL This manual has been prepared by the Public Works Department to assist the Town of Marana in carrying out its responsibilities in planning, financing and implementing capital improvements. This manual has two parts. Part I describes the 10 steps needed to establish a capital improvements program (or ClP). Part II contains the forms and other information necessary to implement a ClP. The guidelines provide a framework that will enable the Town to make planned and consistent decisions about the construction and maintenance of municipal infrastructure. INTRODUCTION WHAT IS A CAPITAL IMPROVEMENTS PROGRAM? A capital improvements program is a blueprint for planning the Town's capital expenditures and is one of the most important responsibilities of local government officials. The ClP coordinates community planning, financial capacity and physical development. A capital improvements program is composed of two parts --a capital budget and a capital program. The capital budget is the upcoming year's spending plan for capital items (tangible assets or projects that cost at least $100,000, represent significant public impact, and/ or have a useful life of at least five years). The capital program is a plan for capital expenditures that extends five years beyond the capital budget. Development of a ClP that will insure sound fiscal and capital planning requires effective leadership and the involvement and cooperation of all municipal departments. For that reason, this manual places responsibility for overseeing the ClP process with the Town Manager and the Town Council, which appoints a ClP Working Group. The Working Group begins the ClP process by forwarding its recommended capital budget and program to the Council. The Council members review the proposal and make their recommendations for changes or adoption. A complete, properly developed ClP has the following benefits: 1. Facilitates coordination between capital needs and the operating budgets. 2. Enhances the community's credit rating, control of its tax rate, and avoids sudden changes in its debt service requirements. Final Draft for Review Revision 1 Page 3 of 28 03/2712007 3. Identifies the most economical means of financing capital projects. 4. Increases opportunities for obtaining federal and state aid. 5. Relates public facilities to other public and private development and redevelopment policies and plans. 6. Focuses attention on community objectives and fiscal capacity. 7. Keeps the public informed about future needs and projects. 8. Coordinates the activities of neighboring and overlapping units of local government to reduce duplication. 9. Encourages careful project planning and design to avoid costly mistakes and help a community reach desired goals. 10. Establishing ongoing Operations & Maintenance as part of the normal budget process. DIRECTIONS FOR IMPLEMENTING A CAPITAL IMPROVEMENTS PROGRAM SteD One: ADOPT A CIP ORDINANCE AND APPOINT A CIP WORKING GROUP In order to establish a formal CIP process, the town should consider adopting an ordinance to create and empower a CIP. The Appendix (Exhibit I) includes a sample ordinance that covers appointment of the Working Group by the Town Council, the Working Group's duties, and its authority. The Town Council should also adopt formal policies to guide the town's capital improvement process and debt management. Sample policies are included in the Appendix (Exhibits II and III). While it is not necessary to adopt a CIP ordinance and CIP policies to establish a sound CIP process, such formal guidelines can provide valuable direction. One of the first tasks of the CIP Working Group is to prepare a schedule for completing the CIP. This schedule should be given to all local officials involved in the CIP process. The sample CIP schedule on the following page outlines each of the 10 steps that this manual covers. Final Draft for Review Revision 1 Page 4 of 28 03/27/2007 Schedule Step umber 1 2 3 4 5 6 7 N Council Meeting Oct. 1 - Nov. 1 Nov. I - Dee. 1 Dec. 1 - Jan. 1 Jan. 1 - Feb. 1 Feb. 1 - Feb. 20 Feb. 20 - Apr. 15 Apr. 15 July I-Ongoing Next fiscal year Final Draft for Review Revision 1 CIP Working Group Schedule Step Adopt elP ordinance, which includes a CIP Working Group. CIP Working Group prepares inventory of current facilities. CIP Working Group surveys status of previously approved projects. elP Working Group prepares financial analysis. Departments prepare and submit requests. 8 elP Working Group reviews and ranks requests. elP Working Group prepares six-year schedule of projects and makes decision on method of financing based upon financial analysis and obtains Town Manager Approval to proceed. CIP Working Group presents Capital Budget and Capital Program to the Town Manager & Town Council. . Town Council reviews the prioritized & ranked elP. . Working Group holds public hearing. . Working Group prepares final elP recommendations. 9 Finance reviews Capital Budget and prepares recommendation for Manger & Council. 10 Projects scheduled for upcoming year are incorporated into budget. Town Council approval of upcoming year's capital budget and review of capital plan followed by department head preparation for acquisition and development activities on July 1. 12 13 Beginning of fiscal year; monitoring of new and ongoing projects. 14 Update Capital Program. Page 5 of 28 03/2712007 Step Two: DEVELOP AN INVENTORY OF EXISTING FACILITIES The initial task for the CIP Workin Grou is to repare a complete inventory of all town properties and assets The CIP Working Group would be a user of the 2 initiatives currently under way in the Finance and GIS Departments. At a minimum, the inventory should include all buildings and equipment; it is desirable for the inventory to include utilities, roads and sewers as well. Included in the Appendix is a sample form (Exhibit IV, Form A) on which to collect inventory data from department heads. The inventory shall also include documentation on the need for renewal, replacement, expansion or retirement of all physical assets. For each asset include information on the year the facility was built or acquired, the date of last improvement, its condition, the extent of use, and the scheduled date for rebuilding or expansion. Included in the Appendix is a sample form (Exhibit IV, Form A) on which to collect inventory data from Department and division heads. Please note that there is an on-going inventory valuation project through the Finance Department and an Asset Management initiative through GIS. The data collected at this step may come through either of those sources and should not be unique to the CIP. In other words no new data collection is required. Step Three: DETERMINE THE STA TUS OF PREVIOUSL Y APPROVED PROJECTS The next step is to identify projects currently in development, design or construction, determine whether additional funds are required, and determine the amount of unspent funds available from completed and discontinued projects. The benefit of this update is that officials involved in the budget process will be kept informed of the progress of projects approved in prior years. The results of this analysis are presented in a written report to be included with presentation of the capital budget and program by the Working Group. No special format is suggested for this report, but it should be completed before department and division heads submit their requests for new projects (Step Five). Step Four: ASSESS THE TOWN'S FINANCIAL CAPACITY With the assistance of the Finance Director, the Working Group should analyze the town's ability to afford major expenditures. This analysis should examine recent and anticipated trends in revenues, expenditures, debt and unfunded liabilities such as pension costs. The analysis should be included with the Working Group's presentation of the capital budget and program to the Manager & Council Members (Step Eight). This financial analysis will permit the scheduling of funding sources to: 1. Keep the direct & indirect tax rates stable 2. Balance debt service and operating expenditures Final Draft for Review Revision 1 Page 6 of 28 03/27/2007 3. Determine available debt capacity and acceptable debt service levels 4. Maximize intergovernmental aid for capital expenditures Step Five: SOLICIT. COMPILE AND EVALUA TE PROJECT REQUESTS The CIP Working Group will solicit departmental recommendations for CIP projects. Using or adapting the forms in the Appendix (Exhibit IV, Forms B and C), each department submits requests that include a clear statement of the need and justification for the project, its costs, its net effect on the operating budget, and an implementation schedule. The Working Group then evaluates each request by reviewing the project information provided on Forms Band C and meeting with the requesting department head or Council member, if necessary. In reviewing project requests, the Working Group will consider the following questions: 1. Does the requested project contribute to the achievement of existing town goals, policies, plans and work programs? 2. What are the general benefits of the project? 3. What is its total cost (both capital and annual operating expenses), and what is its effect on direct & indirect tax rates? 4. Is the project acceptable to the public? 5. Are there legal requirements that must be met? Based on its review, the Working Group should summarize its findings in preparation for establishing project priorities. Step Six: ESTABLISH PROJECT PRIORITY In this step the proposed projects are ranked in priority as objectively as possible. The summary of the findings from Step 5 will assist the Working Group in this effort. Additionally, the adoption by the Town Council of Capital Improvement Budget Policies and Debt Policies (such as Exhibits II and III in the Appendix) can provide helpful guidance. In addition to adopted policies, a rating sheet also encourages objectivity. It can assist the Working Group in the development of numerical ranking of projects and help in the setting of project priorities. A sample rating sheet is included in the Appendix (Exhibit IV, Form E). It can provide assistance in evaluating projects according to six criteria and translating subjective project information and the Working Group's independent analysis into objective numerical weights. These weights can guide the Working Group in establishing project priorities. The rating sheet can be modified according to the Working Group's needs. Whether or not a rating sheet is used, the CIP Working Group should review each project in relation to other projects and determine their relative importance based on the set criteria. This will permit the Working Group to establish project priorities based on both Final Draft for Review Revision 1 Page 7 of 28 03/27/2007 the community's goals and objective analysis. Step Seven: DEVELOP A CIP FINANCING PLAN Based upon the adopted debt and CIP policies (Step One) and the assessment of the town's financial capacity (Step Four), the Working Group should recommend the method of financing each project. There are a number of ways to finance capital improvement projects. Some of the most common long and short-term financing options are: Long-Term Financing: 1. General obligation bonds and revenue bonds. 2. State and federal loans and grants. 3. Setting aside money in the stabilization fund to pay for all or a portion of a capital project. 4. Debt exclusions - With voter approval allows a community to assess taxes in excess of its levy limit or levy ceiling for the payment of debt service over the life of the issue. 5. Private Sector obligations and commitments. Short- Term Financing and other Service Provision Options: 1. Appropriation of current revenue or reserves such as free cash. 2. Short-term debt such as bond anticipation notes and grants anticipation notes. 3. Capital outlay expenditure exclusions - with voter approval to assess taxes in excess of its levy limit or levy ceiling for the payment of certain capital projects. 4. Contracting/leasing provisions authorized by ARS- NOTE: A community may enter into a multi-year contract for any period of time that services the best interest of the governmental body, however, payment and performance obligations for succeeding fiscal years shall be dependent on the availability and appropriation of funds. 5. Private sector service provision is also available. Under this option private firms provide public services to a community on a contractual basis or through another arrangement such as a license or lease-back agreement (for capital assets). Step Eiaht: ADOPT A CAPITAL IMPROVEMENT PROGRAM The CIP Working Group's completed report should be presented through the Manager to the Town Council for review and adoption. The report should include a summary of the CIP Working Group's recommendations for the upcoming year's Capital Budget and the following years' Capital Program as well as its analysis of the town's fiscal capacity (Step Four). Forms D and F (in Exhibit IV) can be used to consolidate project information in the Final Draft for Review Revision 1 Page 8 of28 03/27/2007 Working Group's report. Form D, "Detailed Project Description," is prepared by the CIP Working Group to reflect its final recommendation on each specific project. It presents all that is known about each project in a manner that is conducive to discussion and decision. Form F is an example of how all project requests can be consolidated into a single "Town Project Summary" for the entire town for submittal to the Town Manager. It is this final document that is presented to the Council Members as the CIP Working Group's recommended Capital Budget and Program covering the next six years. If the Council Members would like additional information about requested projects, they may review copies of each department head's project request forms, Forms Band C. The Town Council should hold its own public hearing to present the CIP and solicit further citizen comment. If the Council holds its own hearing on the annual budget, the CIP hearing can be incorporated into the regular budget hearing. The Town Council then considers (and may amend) the proposed Capital Budget and Capital Program and forwards them to the Finance Department. The Finance Department reviews and recommends action only on the Capital Budget, but does so in considering the overall Capital Program. The Finance Department recommendation to amend the Capital Budget suggests disagreement with portions of the Capital Program and shall be resolved by the Town Manager. The Council's Capital Budget may remain a separate agenda item or the Capital Budget may be incorporated into the main budget agenda and submitted through the budget process. However, noted in the proposed ordinance creating the CIP Working Group (see Appendix, Exhibit I), no appropriation may be voted for a capital expenditure that has not been considered in the CIP Working Group's report to the Council Members (unless the CIP Working Group explains the omission in writing). The entire Capital Improvements Program (Program and budget) is also presented at a formally noticed Town Council Study Session. This will demonstrate to the community that the Capital Budget is part of a long-range plan to upgrade and maintain the town's infrastructure. The advantages of presenting the entire program and budget at a study session are: 1. The Mayor and Council are kept informed of the ongoing need for large capital expenditures in many town departments. Final Draft for Review Revision 1 Page 9 of 28 03/27/2007 ______~"""h~.'..'..,"" -"'~~"'~~""")"'_'_i~~.......'-,_._,_. 2. The Mayor, Council and the public are provided an opportunity to look to the future and consider the quality of services that will be provided. The Council's adoption of the Capital Budget informs the balance of the community of the commitment to plan for and fund the acquisition and/ or development of capital facilities. Step Nine: MONITOR APPROVED PROJECTS Once the Mayor and council have adopted the Capital Budget and the fiscal year begins, departments are authorized to begin project implementation. The Town Council, through its CIP Working Group, should monitor the efforts of the departments. Periodic reports by the CIP Working Group to the Council Members should indicate changes in the targeted completion dates, identify serious problems, and document the financial status of each project. Those reports may be based on project updates provided by the responsible departments on a quarterly or other regular basis. These updates should provide the information necessary to complete Step Three, determining the status of approved projects. Step Ten: UPDATE CAPITAL PROGRAM Subsequent annual updating of the Capital Program involves repeating Steps 2 through 9 to reflect new information, policies and proposed projects. The CIP Working Group should review and revise the entire program as necessary to reflect its most recent determination of the need for equipment, maintenance of equipment, the town's social and environmental conditions, the development or revision of financial policies, and the community's financial resources. After the first year has been budgeted, one year is added to the Capital Program and the remainder of the plan updated. This completes the CIP process. Final Draft for Review Revision 1 Page 10 of28 03/27/2007 APPENDIX Exhibit I Ordinance Creating a CIP Working Group Exhibit II Capital Improvements Budget Policies Exhibit III Debt Policies Exhibit IV Capital Improvements Program Forms Form A Capital Facilities & Equipment Inventory Form B Capital Project Request Form C Capital Project Request for Equipment Purchase or Major Rental Form D Detailed Project Description Form E Capital Improvement Rating Sheet Form F Capital Improvements Program Project Summary -- SAMPLE Final Draft for Review Revision 1 Page 11 of28 03/27/2007 EXHIBIT I: ORDINANCE CREA TING A CAPITAL IMPROVEMENT PLANNING WORKING GROUP Section 1. The Town Council hereby establishes and appoints a working Group to be known as the CIP Working Group, composed of one member of the Manager's Office, Operational and Planning Department Directors or designees1, and one member of the Planning Commission. The Town Director of Finance shall be an ex-officio Working Group staff member without the right to vote. The Working Group shall choose its own officers annually. Section 2. The Working Group shall study proposed capital projects and improvements involving major non-recurring tangible assets and projects that: 1) are purchased or undertaken at intervals of not less than five years; 2) have a useful life of at least five years; and 3) cost over $100,000. All officers, boards and Working Groups, including the Council Members, shall, give to the Working Group, on forms prepared by it, information concerning all anticipated projects requiring Town Council action during the ensuing six years. The Working Group shall consider the relative need, impact, timing and cost of these expenditures and the effect each will have on the financial position of the town. No appropriation shall be voted for a capital improvement requested by a department, board or commission unless the proposed capital improvement is considered in the Working Group's report2, or the Working Group shall first have submitted a report to the Town Council explaining the omission. Section 3. The Working Group shall prepare an annual report recommending a Capital Improvement Budget for the next fiscal year, and a Capital Improvement Program including recommended capital improvements for the following 5 fiscal years. The report shall be submitted to the Town Manager & Town Council for its consideration and approval. The Working Group shall present the Capital Budget at a formal study session and submit it for adoption by the town. Section 4. The Capital Improvement Program, after its adoption, shall permit the expenditure on projects included therein of sums from departmental budgets for surveys, architectural or engineering advice, options or appraisals; but no such expenditure shall be incurred on projects that have not been so approved by the town through the appropriation of sums in the current year or in prior years, or for preliminary planning for projects to be undertaken more than 5 years in the future. 1The size and membership of the ClP Working Group, length of terms and the procedure for filling vacancies should be determined according to the Town of Marana's needs. 2 This does not apply to citizen petitions. Final Draft for Review Revision 1 Page 12 of28 03/27/2007 Section 5. The Working Group's report and the Council's recommended Capital Budget shall be published and made available in a manner consistent with the distribution of the appropriate Finance Department report. The Working Group shall deposit its original report with the Town Clerk. Final Draft for Review Revision 1 Page 13 of28 03/27/2007 EXHIBIT II: CAPITAL IMPROVEMENT BUDGET POLICIES Town of Marana 1. The town will make all capital improvements in accordance with an adopted capital improvement program. 2. The town will develop a multi-year plan for capital improvements and update it annually. 3. The town will enact an annual capital budget based on the multi-year capital improvement plan. Future capital expenditures necessitated by changes in population, changes in real estate development or changes in economic base will be calculated and included in capital budget projections. 4. The town will coordinate development of the capital improvement budget with development of the operating budget. Future operating costs associated with new capital improvement will be projected and included in operating budget forecasts. 5. The town will use intergovernmental assistance to finance only those capital improvements that are consistent with the capital improvement plan and priorities, and whose operating and maintenance costs have been included in operating budget forecasts. 6. The town will maintain all its assets at a level adequate to protect the town's capital investment and to minimize future maintenance and replacement costs. 7. The town, as part of its capital planning process, will project its equipment replacement and maintenance needs for the next several years and will update this projection each year. From this projection, a maintenance and replacement schedule will be developed and followed. 8. The town will identify the estimated costs and potential funding sources for each capital project proposal before it is submitted to the Town Council for approval. 9. The town will determine the least costly financing method for all new projects. Source: "Handbook 4, Financial Performance Goals", Evaluating Local Government Financial Condition, International City Management Association. Final Draft for Review Revision 1 Page 14 of28 03/2712007 EXHIBIT III: DEBT POLICIES Town of Marana 1. The town will confine long-term borrowing to capital improvements or projects that cannot be financed from current revenues. 2. When the town finances capital projects by issuing bonds, it will pay back the bonds within a period not to exceed the expected useful life of the project. 3. Total debt service for general obligation debt will not exceed _ percent of total annual locally generated operating revenue. 4. Total general-obligation debt will not exceed that provided in the state statues. 5. Where possible, the town will use special assessment, revenues or other self- supporting bonds, instead of general obligation bonds. 6. The town will not use long-term debt for current operations. 7. The town will retire bond anticipation debt within six months after completion of the project. 8. The town will maintain good communications with bond rating agencies about its financial condition. The town will follow a policy of full disclosure on every financial report and bond prospectus. Source: "Handbook 4, Financial Performance Goals", Evaluating Local Government Financial Condition, International City Management Association. Final Draft for Review Revision 1 Page 15 of28 03/2712007 .- .."-..."".___-a_,~"'.,.,,... _ e_. ,."'...V"_......,.....";..,,....-.,_''''_'''"''',.''';~~ EXHIBIT IV: CAPITAL IMPROVEMENTS PROGRAM FORMS Form A Capital Facilities & Equipment Inventory Form B Capital Project Request Form C Capital Project Request for Equipment Purchase or Major Rental Form D Detailed Project Description Form E Capital Improvement Rating Sheet Form F Capital Improvements Program Municipal Project Summary -- SAMPLE FORM A: Town of Marana-CAPITAL FACILITIES & EQUIPMENT INVENTORY Equipment or Facility Year Built or Acquired Latest Major Improvement Condition Extent of Use Target Date Rebuilding Expansion (1) (2) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 o (1) Condition: Report as fair, good, and excellent. o (2) Extent of Use: Report as light, moderate, and heavy. Final Draft for Review Revision 1 Page 16 of28 03/27/2007 FORM B: CAPITAL PROJECT REQUEST (Excluding equipment) Department & Activity Contact Person 1. Project Title Date Prepared Phone Number 2. Purpose of Project Request Form (Check One) 3. Department Priority ( ) Add a new item to the program ( ) Delete an item in a year already a part of the program ( ) Modify a project already in the adopted program 4. Location 5. Description 1 Justification & Useful Life 2 Cost & Recommended Sources of Financing BUDGET FY TOTAL* RECOMMENDED SOURCES OF FINANCING Program year FY Program year FY Program year FY Program year FY Program year FY Program year FY TOTAL SIX YEARS After Sixth Year If adjusted for inflation, indicate adjustment percentage here: * Interest cost not included. 8. Net Effects on Operating Costs (:t) Direct Costs Personnel: number & amount. Net Effect on Municipal Income (:t) purchase of service materials & supplies equipment purchases utilities other Subtotal ( ) Indirect Operating Costs fringe benefits General admin. costs other Subtotal () Total Operating Cost Debt Service (P & I) Final Draft for Review Revision 1 Page 17 of28 03/27/2007 Total Operating Cost 10. Submitting Authority Date Submitted by Signature Position 11. Reserved Source: "A Capital Improvement Programming Handbook", Government Finance Officers Association. Final Draft for Review Revision 1 Page 18 of28 03/27/2007 Instructions for: CAPITAL PROJECT REQUEST (Form B) Form B requests the basic information required for each department project request. It should be completed for each project whether it is for a new project, project modification, or cancellation of a previously approved project. 1. Project Title: Insert title of proposed project. 2. Purpose of Project Request Form: Indicate whether the project is a new project, a modification or cancellation. 3. Department Priority: Consider all projects being proposed by your department in the same program year. Assign a weight of 100 to the top priority project for each year. Rate all other projects proposed for the same year relative to the top priority project. For example, if projects A (100), B (95) and C (60) were proposed for a program year, the weight of "100" would be placed in Item 3 for project A. Also, in parentheses include the notation (1 of 3) to identify the project as the top priority of three proposed projects. 4. Location: Designate the location or boundary limits of the proposed project. If a site is required but has not been selected, this should be indicated; or, if a site is tentative, provide as much accuracy as possible. If not applicable, enter "N/ A". 5. Description: Explain the nature of the project and indicate whether the project is to replace existing facilities, equipment or land, or is an addition involving an increase in service delivery. Describe the expected relationships of this project to existing or planned facilities and services, both public and private. The description of land acquisition and construction projects should include dimensions, overall characteristics, unusual conditions, and any other pertinent information. Include references to any supporting studies or other relevant background information regarding this project. Final Draft for Review Revision 1 Page 19 of28 03/2712007 Attach additional sheets as necessary. 6. Justification and Useful Life: Indicate the need for the project and what it is expected to accomplish and its anticipated useful life. Describe its relationship to local, regional, state and federal policies and plans, as well as the requesting department's multi-year plans and program. Explain the priority assigned to this project, and the selection of the time period proposed. Include any other pertinent information and references to surveys or studies regarding the justification for the project not mentioned in Item 5 above. 7. Cost and Recommended Sources of Financing: Insert the appropriate fiscal year for the budget (1st Year) and each program year (2nd through 6th). Then, indicate the proposed project expenditures for each fiscal year in the six-year budget and program; and any expenditure beyond the sixth year (after Sixth Year). If adjustments are made due to inflation, indicate the rate used for this adjustment. List any recommendations for sources of financing including independent, joint or non-local financing sources. Such sources may include federal, state and regional authorities, the county, adjacent municipalities, civic organizations and private business. If the project's recommended source of financing involves special conditions or requirements, they should be indicated. 8. Net Effects on Operating Costs: Indicate the effect of the project on the operating expenditures for each category shown. Estimate the budgetary impact of each change, in dollars, if possible, otherwise indicate the change with a:!: in the project's first year. Changes in operating costs in subsequent years should also be noted if different from first-year changes. ' For personnel, show the estimated increase or decrease in the number of employees, and in salary or wage expenses. For purchase of services, show costs related to services received from suppliers, such as contract labor. Identify any entries for "other". Debt service costs may be computed later by the CIP Working Group as an annual debt service cost (principal and interest) over the project's life. 9. Net Effects on Municipal Income: Indicate the effect of the project on municipal income in each category shown in terms of an increase or decrease (:!:) over the first year of the project's life. If possible, estimate the amount of change in income in subsequent years if substantially different from the first year. Income changes might be due to removal of property from tax rolls; a change in its assessed valuation; a change in fees or rents collected; or other causes. 10. Submitting Authority: The department head or other official representative should review, sign and date each Form B. Final Draft for Review Revision 1 Page 20 of 28 03/27/2007 11. Reserved: This space is reserved for any notes or comments made by the elP Working Group. Source: Adapted from a form presented in "A Capital Improvement Programming Handbook", Government Finance Officers Association. Final Draft for Review Revision 1 Page 21 of28 03/27/2007 FORM c: CAPITAL PROJECT REQUEST FOR EQUIPMENT PURCHASE OR MAJOR RENTAL Department & Activity Contact Person Date Prepared: Phone Number: 1. Project Title & Reference No. 2. Form of Acquisition (check appropriate) Purchase Rental 3. Number of Units Requested 4. Cost 5. Purpose of Expenditure (check appropriate) () Schedule replacement () Present Equipment obsolete ( ) Replace worn-out equipment () Reduce personnel time () Expanded service () New operation ( ) Increased safety. ( ) Improve procedures, records, etc. week 6. Replaced item(s) Item Make A. B. C. D. E. Per Unit Purchase price or annual rental $ Plus: Installation or other costs $ Less: Trade-in or Total $ $ Final Draft for Review Revision I Page 22 of 28 03/27/2007 other discount $ Net purchase Cost or annual rental $ $ $ 1 Number of Similar Items in Inventory 2 Estimated Use of Requested Item(s) Weeks per year Approx. months (if seasonal) For the weeks used, estimate: Average days per Average hours per day used estimated useful life in years Prior Year's Age Maint. Cost Breakdowns Rental Cost 1 Recommended Disposition of Replacement Item(s) Possible use by other agencies Trade-in Sale Submitting Authority Submitted by Date (signature) Position 2 Reserved Source: Adapted from a form presented in "A Capital Improvement Programming Handbook", Government Finance Officers Association. Final Draft for Review Revision 1 Page 23 of 28 03/27/2007 Instructions for: CAPITAL PROJECT REQUEST FOR EQUIPMENT PURCHASE OR MAJOR RENTAL (Form C) This form, which is presented as Form C, should be included if the capital project is an independent equipment purchase or major rental. 1. Project Title: Insert title of proposed project. 2. Form of Acquisition: Check appropriate category. 3. Number of Units Requested: Indicate the total number of units to be rented or purchased. 4. Cost: Provide cost data requested. 5. Purpose of Expenditure: Check the appropriate reasons for this expenditure. 6. Number of Similar Items in Inventory: Indicate and list the number of similar equipment items in the inventory of the requesting department. 7. Estimated Use of Requested Item(s): Indicate the number of weeks per year the item is expected to be used and the approximate months of the year, if seasonal, and estimate the average usage (in days per week and in hours per day) for the specified period. Also show estimated useful life of the item based on planned usage. 8. Replaced Items: Provide the information indicated for any municipally owned or rented item(s) that will be replaced by the request item(s). If there are no items replaced, enter N / A. 9. Recommended Disposition of Replaced Items: Self-explanatory. 10. Submitting Authority: The agency head or other official representative should review, sign and date each form. 11. Reserved: This space is reserved for any notes or comments made by the CIP Working Group. Source: Adapted from a form presented in "A Capital Improvement Programming Handbook", Government Finance Officers Association. Final Draft for Review Revision 1 Page 24 of28 03/27/2007 FORM D: CAPITAL IMPROVEMENT PROGRAM DETAILED PROJECT DESCRIPTION (To be filled out by CIP Working Group to summarize Project Information) A. IDENTIFICATION & CODING INFORMATION 1. Date 2. Project Name 3. Program 4. Department B. EXPENDITURE SCHEDULE (000'5) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) Cost Thru Estimate Total Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Beyond Elements $ Total FY FY 6 Years FY FY FY FY FY FY 6 Years Planning Design & 1. Supervision 2. Land Site Improvements 3. & Utilities 4. Construction Furniture & 5. Equipment 6. Total C. FUNDING SCHEDULE (000'5) GO Bonds State Aid D. DESCRIPTION & JUSTIFICATION E. ANNUAL OPERATING BUDGET IMPACT (OOO's) F. MAP Reference Code: Program Costs: Staff Other Facility Costs: Maintenance Other Debt Service Total Costs Other Revenue or Cost Savings Source: Adapted from a form prepared by the Government Finance Officers Association. Final Draft for Review Revision 1 Page 25 of 28 03/27/2007 FORM E: CAPITAL IMPROVEMENT RATING SHEET Project Name: Estimated Cost: Major Considerations Score Range A. Town Department Priority Classification 1 Mandatory 10 2 Maintenance 7 3 Improve Efficiency 5 4 New Service 2 B. Priority Ranking 1 Very high 10 2 High 7 3 Medium 5 4 Low 2 C. Project's Expected Useful Life (Three years or less score zero) 1 20 or more years 10 2 10 -19 years 5 3 5 - 9 years 2 D. Effect on Operating & Maintenance Costs 1 Reduce Cost 10 2 Cost Unchanged 5 3 Increase Cost 2 E. Effect on Town's Revenue (tax base) 1 Increase Revenues 10 2 Revenues Unchanged 5 3 Decrease Revenues 2 F. Availability of State/Federal Grant Moneys (If no, score zero) 1. Yes 5 TOTAL SCORE Adapted from ilDeveloping a Capital Improvement Program", Metropolitan Council of the Twin Cities Area. Final Draft for Review Revision I Page 26 of 28 03/27/2007 Instructions for: CAPITAL IMPROVEMENT RATING SHEET (Form E) This rating sheet has six major considerations that will be used for the purpose of ranking projects on the town's CIP program. Every project will receive a point score in each of the six major considerations. The points will be totaled and used to establish a priority ranking on the CIP program. A. Department Priority Classification The rater must determine the priority classification of a project as detailed below: 1 Mandatory - Refers to the protection of life or maintenance of public health and safety, or legally required3. 2 Maintenance - Refers to a continuation of public services, the conservation of endangered resources, or the finishing of partially completed projects. 3 Improve Efficiency - Refers to the replacement of obsolete facilities or the improvement of community facilities. 4 New Service - Refers to the expansion of the public facilities service area of the town, or the provision of new public services. B. Priority Ranking Enter policy area priority from cover sheet. C. Project's Expected Useful Life Refer to Form B (Item 6) or Form C (Item 7). D. Effect on Operating and Maintenance Costs Refer to Form B (Item 8) or Form C (Item 4). E. Effect on Town's Revenue Capital (Capital Project Requests Only) Refer to Form B (Item 9). F. 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