The City of Brentwood prepares a CIP document which is different from the Operating Budget document, but the two are closely linked. The CIP is used as a planning tool by the City to identify the capital improvement needs consistent with the financing and timing of those needs in a way that assures the most responsible and efficient use of resources. The first year of the CIP is called the Capital Budget and consists of the planned expenditures for the first fiscal year in the CIP. The Capital Budget is part of the annual Operating Budget, which appropriates funds for specific programs and projects.

A capital project typically involves the purchase or construction of major fixed assets such as land, buildings and any permanent improvement including additions, replacements and major alterations having a long life expectancy. Additionally, capital projects may apply to:

1. expenditures which take place over two or more years and which require continuing appropriations beyond a single fiscal year;
2. systematic acquisitions over an extended period of time or
3. scheduled replacement or maintenance of specific elements of physical assets.

Generally, only those items costing $10,000 or more are considered as capital projects. For informational purposes, capital projects are also referred to as capital facilities, CIP projects and capital improvement projects. The five-year CIP is reviewed annually to enable the City Council to reassess projects in the program.