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The financial impact associated with new programs or program modifications will be analyzed and determined prior to adoption by the Library Governing Board. Grant applications to fund services/programs with local, state or federal funds will be reviewed by the Administrative Services Division and the Library Director, withsignificant consideration given to: a. the cost of administering the grant relative to the amount of the grant, b.

the extent to which locally generated funds will be required to support the program when the grant funding is no longer available. A recommendation will be presented to the Library Governing Board. Capital Management Policies The Capital Improvement Program (CIP) shall consist of projects/equipment with a cost estimate of at least $5,000 and an asset life of at least three (3) years. A CIP project, under this definition, is intended to include those projects that involve a new purchase of capital outlay, infrastructure and any new construction or renovation of Library District infrastructure. Annually, a five-year Capital Improvement Program (CIP) will be developed. Projects needed to maintain adopted Level of Service Standards shall be financially feasible, with identified funding sources based on current revenue projections for the five year period. The first year of the allegra tablets 180 mg five year Capital Improvement Program will be used as the basis for formal fiscal year appropriations during the annual allegra tablets 180 mg budget process. Appropriations made in prior years allegra tablets 180 mg for which expenditures have not been incurred nor projects completed, will be reevaluated allegra tablets 180 mg and incorporated into appropriations for the new fiscal year. Each Capital Improvement Program budget will include a reserve for contingencythe estimated project cost.

Capital improvement life cycle costs will be coordinated with the development of the Operating Budget. Future operating, maintenance, and replacement costs associated with the new capital improvements will be forecast, matched to available revenue sources, and included in future operating budgets. If the Library District is unable to provide for allegro realty future operating costs the project will be delayed until the operating costs can be funded. The Library District may utilize a allegra tablets 180 mg combination of Debt and pay as you go allegra tablets 180 mg financing for capital projects. The particular allegra tablets 180 mg funding mechanism for each project will be determined and included in the CIP. Debt Management Policies Debt management policies are intended to provide a comprehensive and viable debt management policy which recognizes the allegra tablets 180 mg capital improvement needs of the Library District as well as the taxpayers’ ability to pay while taking into account existing legal, economic, financial, and debt market considerations.   The Library District has a capital planning and financing system for use in preparing a  multi-year capital improvement plan, which is adopted by allegra tablets 180 mg the Library Governing Board as a part of the Library District’s budget process. No Library District debt issued for the purpose of funding capital projects will be authorized by the Library Governing Board unless it has been allegra tablets 180 mg included in the capital improvement plan or until the Library Governing Board have modified the plan. Purposes of Debt Issuance   The Library District will issue long-term debt only for the purposes of  constructing or acquiring capital improvements (specifically, the approved schedule of capital improvements), for making major renovations to existing capital improvements, and for refunding outstanding debt when sufficient cost savings can be realized or it is advantageous to do so.    The Library District may also enter into long-term leases for the  acquisition of major equipment when it is cost justifiable to do so. Cash surpluses, to the extent available and appropriable, will be used to finance scheduled capital improvements if it is deemed to be the best financing method for that particular improvement.

Revenue sources will be pledged for debt only when legally available and, in those situations where they have previously been used for operation and maintenance expenses/ general operating expenditures, they will be pledged for debt only when other sufficient revenue sources are available to replace same to meet operation and maintenance expenses/ general operating expenditures as deemed appropriate by the Library Governing Board. Where possible, capital expenditures will be funded through pay-as- you     go programs, debt restructuring and alternative financing mechanisms, such as state loan programs or federal pilot projects. All capital improvements financed through the issuance of debt will be financed for a period not to exceed the useful life of the improvements, but in no event to exceed 30 years.