A capital improvements plan (CIP) is a long-range financial planning tool used by municipalities to adequately prepare and plan for expenditures that are not considered recurring and exceed a certain amount in expenditures.

The Borough prepared and set forth its first CIP in the year 2021 for the years 2022-2026.

In the Borough of Churchill, a capital expenditure is that which exceeds $1,500 and has a useful life of at least 5 years.

To view the current CIP, please see pages 59-61 of the 2022 Budget.