A Capital Improvement Plan (CIP) is a tool to help the Board of Selectmen and the Budget Committee look beyond year-to-year budgeting to determine what, when, where and how future capital expenditures and improvements are to take place. A CIP is an ever-changing document intended to recognize, anticipate, and meet a future vision for capital needs. It must be emphasized that the CIP is purely advisory in nature. Ultimate funding decisions are subject to the budgeting process and the annual Town meeting. Inclusion of any given project in the CIP does not constitute an endorsement by the Capital Improvements Committee. Rather, Department budget requests are brought to the attention of the Town, along with recommended priorities, in the hope of facilitating decision making by the town.