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A long-term Capital Improvement Plan (CIP) is essential for the proper planning, budgeting and execution of infrastructure projects. The plan enables the City to forecast and prioritize capital needs, allows time to effectively plan for large projects or acquisitions, and provides a level of certainty for the future. Capital improvements refer to major, non-recurring physical expenditures such as land, buildings, public infrastructure and equipment. The CIP includes a description of proposed capital improvement projects, a year-by-year schedule showing expected design/construction timeframes, and an estimate of project costs. The CIP is a working document which is reviewed and updated annually to reflect changing community needs, emergent priorities and funding opportunities.