ABSTRACT
In Figure 1.7 of Chapter 1, the capital improvement plan is shown as the mechanism to prioritize capital improvements, whether for new or renewed facilities. The plan fits within an overall capital improvement program (CIP), which integrates capital needs and plans of all sections of the organization through the Planning-Programming-Budgeting System (PPBS). Although PPBS deals with budget and finance, it also has the wider role of integrating plans. It can be used for both capital and operating programs, but in this chapter we focus on the capital plan.
