WASHINGTON COUNTY APPROVED BUDGET
FY 2026
Committee, (“CIP Committee”). From the time the Capital Improvement Plan’s Initial annual review begins in October through its adoption in May of each year, there is constant interaction between departments, the CIP Committee, and elected officials. This effort is characterized by cooperation and reflects a common goal of ensuring that the Capital Improvement Plan meets the objectives of the County and remains affordable and achievable. The CIP Committee reviews the project submissions to ensure: The plans are properly coordinated with other projects, entities etc. Long-term operating impacts are included in estimates (including staffing, utility, maintenance and debt) Time frames for construction activity and cash flows are realistic The budget and appropriate funding sources are adequate Projects are prioritized based on County goals, department priorities, and anticipated funding sources. The Capital Improvement Plan is reviewed in conjunction with the debt affordability analysis and revenue projections, inclusive of rate analysis, in order to determine funding availability. A financial analysis of funding sources and project costs is conducted for all proposed capital improvement projects. It is the CIP Committee’s responsibility to review all requests that County departments and agencies submit. All projects are ranked based on established criteria for priority ranking. Considering current and future needs, as developed in the ten-year plan, available funding sources, and the results of the priority ranking process, the CIP Committee determines which capital projects best meet established criteria for the current fiscal year Capital Improvement Budget and the nine-year forecast.
The Board of County Commissioners reviews the Ten-Year Capital Improvement Plan in regular public working sessions and at the public hearing. Following this review and before the end of the fiscal year, the Board formally approves and adopts the Ten-Year Capital Improvement Plan for the established projects.
Components of the Capital Program
Capital Project Definition
Capital Projects are included in the Capital Improvement Plan when the project supports or improves infrastructure needs and/or the productive capacity of the County. Projects should have a useful life greater than five years and an estimated cost of $10,000 or more, and should also meet one or more of the following criteria: Projects having restricted funding sources, including grants, that require them to be included in the Capital Improvement Budget Systematic acquisitions over an extended time period to complete implementation of a major functional or operating system Rehabilitation or replacement projects of governmental or agency facilities Projects that require bond financing because of significant costs associated with the acquisition or construction of the project
2026 Budget Document
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