WASHINGTON COUNTY APPROVED BUDGET
FY 2026
Capital Program & Debt Management
Capital Improvement Program
Washington County government is responsible for providing infrastructure improvement to its citizens. To provide for these improvements on a continuing basis, the Board of County Commissioners established a Capital Improvement Program that forecasts the future needs and priorities of the community. Through sound planning and programming of capital projects, the County can provide many improvements while utilizing the prescribed amount of funds available for this purpose. A major purpose of the Capital Improvement Program is to provide a means for coordinating and consolidating all departmental and agency project requests into one document. The projects can then be examined and prioritized on established criteria that includes County plans and policies. A Ten-Year Capital Improvement Plan is developed each fiscal year and includes scheduling and financing of future community facilities such as public buildings, roads, bridges, parks, water and sewer projects, and educational facilities. The plan is flexible and covers ten years with the first being the Capital Improvement Budget. The funds for each project are allocated from Federal, State, and local sources by the County Commissioners. The Capital Improvement Plan not only accounts for the acquisition, expansion, and rehabilitation of infrastructure and other capital assets, but it also incorporates the following basic underlying principles of the County: Capital projects are targeted to support the goals of the Comprehensive Plan and other County functional plans. Capital investments are made for economic development. Existing assets are preserved and maintained to ensure continued service. External funding possibilities are considered when reviewing and prioritizing projects. Intergovernmental funding is sought for regional projects. Debt is used carefully and managed in accordance with the goals and objectives of County policies. The Ten-Year Capital Improvement Plan is updated on an annual basis for both project costs and funding sources. Along with the development of the Capital Improvement Plan, an annual debt affordability analysis is performed to evaluate the effect of debt service costs on operating budgets and to utilize long-term financial planning. As part of the annual review process, certain projects are closed out due to completion and other are added as the re-sequencing of project priorities occur.
Capital Improvement Plan Process
Capital Improvement Plan development begins in the winter after completion of the debt affordability analysis. The Capital Improvement Program provides a comprehensive approach to planning and impacts all facets of County operations. The County Administrator, the Chief Financial Officer, the Planning Director, the Director of Public Works, and the Director of Engineering comprise the Capital Improvement Plan
2026 Budget Document
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