Which of the following is NOT typically part of a Capital Improvement Program (CIP)?

• A. Current operating budgets.
• B. A long-range plan of capital projects.
• C. Alignment with funding, governance, and strategic goals.
• D. A schedule for project implementation.

Answer: (A)

A Capital Improvement Program is a multi-year plan that identifies and sequences capital investments—like roads, bridges, water systems, and facilities—and shows how they will be funded, governed, and implemented over time. The essence is to coordinate large, long-term projects with available funding and strategic priorities, and to lay out a clear schedule for when each project will occur. Current operating budgets, by contrast, cover day-to-day expenses such as salaries, utilities, and routine maintenance. Those ongoing costs are handled in the operating budget process and annual financial planning, not in the CIP’s long-range pipeline of capital projects. So, current operating budgets are not typically part of a CIP, while a long-range plan of capital projects, alignment with funding/governance/strategic goals, and a schedule for project implementation are.