IFIED GOVERNI ESTABLISHED 2003  CHATTAHOOGHE  UNIFIED GOVERNMENT OF CUSSETA-CHATTAHOOCHEE COUNTY  BOARD OF COMMISSION  The Capital Improvements Plan is part ofthe Chattahoochee County annual budget process and serves as a guide for efficiently and effectively undertaking capital projects for the and improvement ofinfrastructure and public facilities, and for the orderly replacement of existing As part oft the Annual Budget process, Chattahoochee County prepares a Capital Improvement Program (CIP) Plan. The CIP plan is a five-year schedule ofmajor capital projects. It includes the funds required for the completion oft the projects, the sources for funding these projects, and the impact of these projects on future operating budgets. The Capital Improvement Program (CIP) was adopted to assist the county in complying with the Georgia Code. Georgia Code 36- 81-3(b)(2)  construction  assets.  states that:  Each unit of local government shall adopt and operate under a project-length balanced budget for each capital projects fund in use by the government. The project-length balanced budget shall be adopted by ordinance or resolution in the year that the project initially begins and. shall be administered in accordance with this article. The project- length balanced budget shall appropriate total  expenditures for the duration ofthe capital project.  The first year oft the Capital Improvement Program (CIP) is part oft the Capital Budget. Once the Capital Budget is adopted, the approved appropriation for each capital project is retained, from fiscal year toi fiscal year, until the appropriation is expended, thej projectis completed, or thel Board of Commissioners amends the appropriation and approves to transfer the funding to another project(s) Projects int thei remaining four years of the five-year CIP plan are for planning purposes only and are authorized, but not budgeted, until included in an adopted Capital Budget. The five-year Capital Improvement Program (CIP) plan is revised annually toi include: newj projects andi revisions to  ort toi fund balance.  existing projects.    The Capital Budget is] part of the annual balanced budget that is adopted by thel Board of Commissionersl by resolutiona andl becomes effective with the: start ofthen new: fiscal year on. Julylst.  Capital Expenditures = definition  Capital expenditures are defined as outlays of at least $5,000 that result in the acquisition of, construction of, or addition to a capital asset. Capital assets include different typeso ofproperty that are owned and used in the operations oft the County. Capital expenditures are assigned unique project numbers and/or accounted in a separate fund to insure accurate reporting of funding and  expenditures for each individual capital outlay.  Classification of] Projects  Capital project- = the acquisition of any asset or construction project with an anticipated cost of $5,000 to $49,999 and an estimated useful life ofthree years or more. Capital projects usually do not require multi-year funding. Ifa construction project, construction is usually completed during CIP project -1 isai major capital project with an anticipated cost of atl least $50,000 and al long estimated useful life. Projects that require multi-year funding are classified as CIP projects. Ifa  the fiscal year when it was approved.  construction project, its completion usually takes more than one year. Chattahoochee County usually funds capital/CIP projects in three ways:  Fundingo ofCapital/CIP Projects  Pay-as-you-go philosophy that often results in transfers ofmonies from operating funds as use of debt such as bonds, certificates of participation, orl lease purchase agreements use ofa a specific source ofrevenue other than general revenues such as grants, fees, donations, or the Special Purpose Local Option Sales Tax (S.P.L.O.S.T.)  needed on an annual basis  Funds  Chattahoochee County utilizes many funds aside from the General Fund to account for capital/CIP projects. Many ofthese funds are multiyear funds where appropriations are approved fort thel length of each project. Operating transfers from the various operating fundsa arei made annually, asi needed, to these funds. The following are the funds used to account for capital projects in Chattahoochee SPLOST Fund - used to: fund capital projects approved by the voters ofC Chattahoochee County in acountywide referendum. The most recent referendum included funding for the following: Roads, streets, bridges, water projects & sewage projects, public building repairs & replacement TPLOST Fund - used to fund transportation projects and the purchase of capital equipment associated with improvements andi maintenance oftransportation infrastructure. Water System Enterprise Fund - capital/CIP projects are not currently accounted for in the Water System Fund. The Water System Fund, an enterprise fund, generates its owni revenues but  County:  Public Safety capital expenditures.  does not yet generate enough to: fund its own projects.    Financial Impact on the Operating Budget  Thej potential operating impact of capital projects is carefully considered during the Capital Budget process. Requests for capital and CIP projects from the departments should include the estimated impact that these projects will have, if any, on current and: future operating budgets. The initial acquisition cost oft the project plus any operating expenditures to bei incurred over the lifetime oft the facility or equipment are reviewed and taken into consideration during the process of budget recommendations, budget proposal, and final budget approval by the Board of  Commissioners.  Capital projects that are intended for repairs and/or minor improvements of existing facilities or equipment usually do not carry significant operating impacts. Major capital and CIP projects that arei intended for the construction ofnew facilities, major renovation projects, or the acquisition of expensive equipment, may requireadditional maintenance and operating expenses, the hiring of The impact on annual operations (net ofmeasurable savings) ofa approved capital and CIP projects is also a significant consideration when prioritizing CIP projects for funding during the annual budget  newj personnel, or the issuance and repayment of debt.  process.    Total Projected Cost  PWI Department Project Title HEAVY EQUIPMENT  Funding Source  2021  2022 $ 75,000 $ $ $  2023  2024 $ $ 75,000 $ $  2025 $ $ $ 75,000  TSPLOST/2020 SPLOST $ 75,000 $ TSPLOST2020 SPLOST $ 75,000 $ TSPLOST/2020SPLOST $ 75,000 $ SPLOST/20205P1O5T $ 75,000 $ 2020SPLOST $ 52,000 $  $ 75,000 $ $ $  VEHICLES 2Vehicles ROADS Paving Resurfacing  $ 26,000 $  $ 26,000 $  TSP.OST/2020SPLOST $ 500,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000  LMIG LMIG LMIG LMIG LMIG LMIG LMIG  $ 125,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 125,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 125,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 125,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 125,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 125,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 125,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000  Dirt Road Restructuring  SPL05T/20205PL057 $ 100,000 $ SPLOST/20205P4057 $ 100,000 $ TSPLOST/2020SPLOST $ 50,000 $  $ 50,000 $ $ $  $ 50,000 $ $ 50,000 $  $ 50,000 $ 9  $ 50,000  BRIDGES  TSPLOST/2020. SPLOST $ 200,000 $ 100,000 $ 50,000 $ 50,000 $  $  Total $ 2,177,000 $ 275,000 $ 476,000 $ 400,000 $ 476,000 $ 400,000    5YR Cost  Funding Projected Source  Water Department Project Title BUILDINGS/EQUPMENT Plant Upgrades  2021  2022  2023  2024  2025 $137,500  2020 SPLOST $ 550,000 $  $ 137,500 $ 137,500 $  Water Meter Equipment/upgrades 2020 SPLOST $ 200,000 $ 40,000 $ 40,000 $ 40,000 $ 40,000 $ 40,000  VEHICLES  2Vehicles  2020 SPLOST $ 52,000 $  $  $ 26,000 $  $ 26,000  Total $ 802,000 $ 40,000 $ 177,500 $ 203,500 $ 40,000 $203,500    5YR Projected Cost  Fire Project Title EQUIPMENT Cascade System & Fire Hose CONSTRUCTON/PUIDNGS Additional Bay  Funding Source  2021  2022  2023  2024  2025  2020SPLOST $ 32,000 $ 13,000 $ 9,500 $ 7,500 $ 7,500 $ 7,500  2020S SPLOST $ 30,000 $  $ 7,500 $ 7,500 $ 7,500 $ 7,500  Total $ 62,000 $ 13,000 $ 17,000 $ 15,000 $ 15,000 $ 15,000    5YRI Projected Cost  Facilities Project Title Construction Sewer" Treatment Facility  Funding Source  2021  2022 $  2023  2024  2025 40,000 $ 10,000,000  Renovation of County Buildings 2020 SPLOST $ 200,000 $40,000 $ 40,000 $  40,000 $ 40,000 $  GOBond/6EFA/USDAIS $ 20,000,000  $ 10,000,000 $  Total $ 20,200,000 $40,000 $ 40,000 $ 10,040,000 $ 40,000 $ 10,040,000