1.0 Minor Capital Improvement Program Purpose
The Minor Capital Improvement Program's primary purpose is to keep real property assets in their original condition of completeness and efficiency on a scheduled basis. It is not for increasing the plant inventory or changing its composition. Minor Capital Improvement Program projects cost less than $1,000,000 and the underlying assets should carry a life expectancy of 10 years or more. In addition, roof, window and door replacements, paving projects, generator replacements, floor replacements, HVAC replacements, and plumbing replacements will be considered minor capital improvements, however, this does not exempt capitalization of these projects in accordance with the Budget and Accounting Policy Manual, Chapter 13 Asset Management, Section 13.10.1 Construction Work in Process (CWIP). The Minor Capital Improvement Program shall be reviewed annually by the school district and should be comprised of work necessary for good maintenance practice.
14 DE Reg. 454 (11/01/10)
18 DE Reg. 368 (11/01/14)
24 DE Reg. 142 (08/01/20)
26 DE Reg. 179 (09/01/22)
2.0 Definitions
The following words and terms, when used in this regulation, have the following meaning unless the context clearly indicates otherwise:
“Career Technical Program Equipment” means either a movable or fixed unit but not a built-in unit. In addition, the equipment shall retain its original shape and appearance with use, be nonexpendable, and represent an investment which makes it feasible and advisable to capitalize and not lose its identity through incorporation into a different or more complex unit. Computers and computer peripheral equipment may be purchased using Minor Capital Improvement Vocational Education Equipment Replacement Funds provided such equipment purchased with such funds is used in a vocational education setting for the service life of said equipment.
“Minor Capital Improvement Program” means a program which provides for the planned and programmed maintenance and repair of the school plant.
24 DE Reg. 142 (08/01/20)
3.0 Use of Funds
3.1 The expenditure of Minor Capital Improvement Program funds are authorized for the following areas, including but not limited to: maintenance and maintenance equipment, repairs, inspections, testing, maintenance agreements and service contracts related to: roofs, heating systems, ventilation and air conditioning systems, plumbing and water systems, electrical systems, windows, doors, floors, ceilings, masonry, structural built-in equipment, painting, fire suppression and life safety systems, security systems installation and maintenance, school grounds, athletic facilities and playgrounds, as well as renovations, alterations and modernizations that do not require major structural changes. Maintenance equipment may include specialized vehicles for maintaining buildings and grounds and attachments or accessories for general purpose vehicles where the attachments or accessories are for maintenance of buildings and grounds.
3.2 Funds allocated for a specific project shall be used only for that project. Program funds may not be used for the following: motorized vehicles not identified in subsection 3.1, routine janitorial supplies, new construction that increases the area of a building or extends any of its component systems, site improvements that add to or extend the existing roadways or sidewalks, surfacing a non-surfaced area for parking, completing major construction projects or specific items omitted or deleted from major construction projects or floor space allocated according to formula and used otherwise.
24 DE Reg. 142 (08/01/20)
4.0 Invoices
Invoices shall be approved by the Department of Education and the Office of Management and Budget before submission to the Division of Accounting for processing. Payments may be made as the project progresses or after work has been completed and accepted, as warranted by the nature and scope of the individual project or projects.
24 DE Reg. 142 (08/01/20)
5.0 Career Technical Program Equipment Replacement Requests
5.1 Replacement of Career Technical Program Equipment may be accomplished using Minor Capital Improvement Vocational Education Replacement Funds.
5.2 To replace Career Technical Program Equipment, the equipment must have a unit cost of $500 or more, be obsolete or more than 5 years old, and be purchased with state or local funds.
5.3 Funds shall be allocated based on the percentage of a district's Vocational Division II Units to the total of such units of all participating districts. This percentage is applied to the total funds available in a given year for Career Technical Program Equipment. Allocations for technical school districts do not require a local match.
14 DE Reg. 454 (11/01/10)
18 DE Reg. 368 (11/01/14)
24 DE Reg. 142 (08/01/20)
26 DE Reg. 179 (09/01/22)
6.0 Purchase Orders
6.1 Minor Capital Improvement Program project purchase orders shall be reviewed and approved by the Department of Education and the Office of Management and Budget before submission to the Division of Accounting.
6.2 Funds may be expended as long as the appropriation is active and continuing as authorized through legislation, usually a 3-year period. Appropriations may be accumulated over those 3 years and expended for a major replacement when a sufficient balance is attained. Funds unexpended when the appropriation expires shall revert to the state unless properly continued through legislation and Office of Management and Budget requirements.
14 DE Reg. 454 (11/01/10)
18 DE Reg. 368 (11/01/14)
24 DE Reg. 142 (08/01/20)
26 DE Reg. 179 (09/01/22)
7.0 Temporary Employees
Workers may be hired under the Minor Capital Improvement Program provided they are temporary hires and directly involved in the planning, constructing, or record maintenance of the construction project.
2 DE Reg. 1382 (02/01/99)
6 DE Reg. 1672 (06/01/03)
9 DE Reg. 970 (12/01/05)
14 DE Reg. 454 (11/01/10)
18 DE Reg. 368 (11/01/14)
24 DE Reg. 142 (08/01/20)
26 DE Reg. 179 (09/01/22)
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