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Policy 140.1 Introduction

It is the policy of the Board of County Commissioners (BOCC) to budget for the orderly replacement of existing capital and non-capital assets through the annual operating budget and Capital Improvement Program (CIP). Funding for the replacement of capital assets which have a cost of at least $100,000 and have a useful life of at least five (5) years shall be budgeted through the CIP (see section 130 Capital Improvement Program). The replacement of all other existing capital and non-capital assets shall be included in the annual operating budget.

Responsibilities: