Capital Improvement Plan (CIP)

The Capital Budget consists of projects where funding is appropriated by the Board of Commissioners (BOC) for the fiscal year. The 5-Year Capital Improvement Plan (CIP) includes the projects contained in the Capital Budget, as well as future year (FY26-30) projects where funds have not been appropriated by the BOC. Both the Capital Budget and 5-Year CIP are reviewed and adopted annually by the BOC based on needs identified during the budget process.

Submitting Projects Departments submit projects annually during the County's budget process. In general, a capital project has the following characteristics:

1. Has a value of $100,000 or more,
2. Has a useful life of five years or more, and
3. Covers more than one fiscal year from project planning to completed construction or acquisition.

The annual operating budget must have sufficient funding to meet any staffing and operating costs related to capital projects. Any identified costs associated with capital projects are reflected in the corresponding fiscal year(s) in the County's 5-Year Financial Plan.

Evaluating Projects Generally, successful projects result from a needs assessment, align to strategic priorities, and have sufficient funding. A team of county staff review projects based on the following criteria:

1. Mandate - is the project required to meet Federal, State, contractual; or compliance mandates/requirements; or safety risks?
2. Quality of Life Impact - does the project improve community quality of life (QOL)?
3. Urgency - does the project require funding in the next year?
4. Operating Budget Impact - does the project increase/decrease the operating budget?
5. Service Delivery Impact - does the project improve or increase service delivery?
6. Strategic Alignment - does the project align to one or more of the Board's strategic priorities?

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1. Pay-as-you-go (PAYGO) - the County maximizes the use of PAYGO funding for capital projects to reduce the need for debt financing. PAYGO funds come from two primary sources: a. General Fund Excess Available Fund Balance - Board policy maintains an unassigned fund balance equal to 15% of general fund expenditures. Following the completion of the annual financial audit, any unassigned fund balance above 15% is typically transferred to the Capital Projects Fund for capital projects. The amount available varies from year-to-year. b. Community Investment Fund (CIF) Pay-as-you-go (PAYGO) - in FY20, the Board established the Community Investment Fund (CIF) as a sub-fund of the General Fund. The CIF provides a dedicated and sustainable source of funding for debt and generates capacity for future capital projects. The CIF contains restricted revenues, expenses, and fund balance.

2. Debt Financing - while the County would prefer to fund all projects with cash, significant and growing capital needs require responsible debt financing.

Overview of the Capital Budget As part of the FY27 budget, Cabarrus County is looking to fund the following projects with PAYGO funding to address the general government needs as well as the needs of our education partners. These projects address maintenance needs, renovations, safety, facility design work, and other large-scale needs. Cabarrus County is pursuing $200 million in LOBs for school projects: Cabarrus County Schools' Northwest High School and Northwest Elementary School.

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CabCo PAYGO Projects

Cabarrus County Schools PAYGO Projects

Kannapolis City Schools PAYGO Projects

Rowan-Cabarrus Community College PAYGO Projects

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Grand Total PAYGO Projects

The General Government PAYGO total above includes the Prime Farmland Soil & Water project, which is funded from the Deferred Tax Fund.

Overview of the Capital Improvement Plan (CIP)

A table of PAYGO projects is provided below illustrating the County's current funding plans for the projects listed. A list of future debt projects is also listed to illustrate large capital needs on the horizon for not only the County, but our education partners as well. Funding for PAYGO projects is subject to change based on external factors and debt project funding totals are subject to change as well.

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Debt

Cabarrus County plans on funding two Cabarrus County Schools projects using Limited Obligation Bonds (LOBs) due to the timing and the need. These projects include Northwest High School and Northwest Elementary School. The rest of the identified projects will be funded with currently undetermined amount of General Obligation Bonds (GO), Limited Obligation Bonds (LOBs) and PAYGO funding.

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General Government

FY 2027 Capital Budget.

ADA Transition Plan

The Americans with Disabilities Act (ADA) requires Cabarrus County to evaluate accessibility of buildings and premises owned by the County along with operational policies and procedures and to create a transition plan to address areas that do not meet ADA requirements. The county has made a number of ADA improvements over the years and is currently working on evaluation and remediation of remaining areas through the formation of a transition plan. This is needed to ensure the county is properly accommodating the public and setting up our facilities/services for appropriate access for all individuals visiting or using our services. Funds are needed to evaluate facilities, policies and grievance procedures, communication plans, and our services/activities/programs that may need modification to appropriately accommodate and serve all visitors.

IAM Grounds Maintenance Building Replacement

The current Grounds Maintenance facility is located at Frank Liske Park and is original to the park. It has been added onto several times over the years but is now approaching the end of it's useful life due to age and growth of the division. The plan is to build a new facility and demolish the majority of the existing facility once moved into the new building. A portion of the existing facility will remain for storage. This budget will cover construction, furniture, fixtures & equipment. The current Cabarrus County IAM Grounds Maintenance building is located at the Frank Liske Park complex, the earliest portions of the complex were built between 1976-1983 and have been added onto several times through the years. The facility is significantly undersized for the staff it houses, at 3,300 square feet, and does not provide the adequate and secure storage required for both equipment, tools, and materials storage. The new facility will be approximately 8,000 square feet. It will also be located at Frank Liske Park, just South of the existing facility. There will be shop space for equipment storage and maintenance as well as attached office space for the staff. The office area will include a "bullpen" area for Grounds Maintenance Workers and offices for the Supervisor and Crew Chief. There will also be a small conference room and a breakroom. Restroom facilities will include showers and locker rooms for both male and female staff.

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Prime Farmland Soil & Water Conservation Easement

Protect prime and statewide important farmland soils with donated and/or purchased permanent conservation easements on private working lands. Farmland preservation and voluntary land use planning using conservation easements are priorities in the Cabarrus Soil and Water Conservation District Strategic Plan. Funding is provided from the Ned Hudson Fund (deferred tax fund) for conservation easements and farmland preservation.

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Public Safety

FY 2027 Capital Budget.

Animal Shelter Design & Engineering

The current facility was constructed in 1998 and since then our population in the County has more than doubled, which results in a significant increase in household pets. Additionally, there are currently much higher standards and increased expectations of the operation of animal shelters. A larger shelter with more housing flexibility would not only allow us to better meet the needs and expectations of our community with found and surrender animal intakes, it would also allow Animal Control to be able to pursue more cruelty situations with the space available to house larger quantities of animals for the extended periods of time required for court proceedings, as well as the ability to separate animals into different spaces in case of illness outbreaks or specific needs, allowing for a higher level of medical care in house and reducing euthanasia due to treatable illnesses. This is for design of the facility with construction in future years.

Jail Housing Roof Replacement

The roof located at the Jail Housing is coming up on its manufacturer warranty but leaks over the past several years are not manufacturer warrantied due to the nature of the causes being installation and workmanship. The Annex Roof is out of warranty in 2027 and has signs of degradation.

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Culture & Recreation

FY 2027 Capital Budget.

Frank Liske Park Second Entrance

The need for a second entrance is driven by two primary factors. First, traffic congestion within the park on busy days has created safety concerns for both visitors and staff. Second, with the construction of the Red Bull, Rausch, Ball facility on the former Philip Morris property, the rail line that intersects the park's main entrance is expected to become active again for freight movement. This will introduce additional challenges related to both safety and traffic flow at the existing entrance. The proposed site for the new entrance is located on the former Stonewall Jackson Training School property, which was conveyed to the County. The new roadway would begin in the central area of the park, near the Park Office and soccer fields, and connect to Jackson Terrace near the Rocky Ridge Church cemetery. In addition to the new entrance road, the proposal also includes plans to add parking capacity and address existing stormwater management needs within the park. Public safety is the largest impact if not funded. Additionally, the Red Bull facility is planning to start production in 2028. If the new entrance is not in place prior to that there could be significant challenges with the reactivation of the rail spur. This project was partially funded in prior years.

Playground Replacements/Renovations

The County has twelve (12) plus playground like amenities including playgrounds, fit stations, splash pads, etc. These amenities suffer condition issues as each year passes, and this CIP is intended to provide a financial mechanism for replacing and renovating. Safety is the largest concern with these amenities as they are utilized by the public on a daily basis. Additionally, there is an issue of the amenities not being able to perform operationally if they are not replaced/renovated.

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Education - Cabarrus County Schools

FY 2027 Capital Budget.

Deferred Maintenance

Various projects identified by district administration and staff addressing a wide variety of needs at many schools and facilities.

Central Cabarrus High Parking & Drive Replacement

The parking lots and roadways are failing, require constant maintenance and have reached a point where repaving is necessary. Complete degradation of the asphalt will occur more rapidly because of the width of the cracks and effects of freezing and thawing precipitation.

Charles Boger School Roof Replacement

Roof has exceeded its life cycle (19 years old) affecting other internal systems because of water intrusion. Cabarrus County Schools currently has 46 facilities. If we average 3 roof replacements per year, we will be able to eliminate the damages caused by water intrusion.

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Concord High Parking & Drive Replacement

The parking lots and roadways are failing, require constant maintenance and have reached a point where repaving is necessary. Complete degradation of the asphalt will occur more rapidly because of the width of the cracks and effects of freezing and thawing precipitation.

Cox Mill High School Roof Replacement

Roof has exceeded its life cycle (17 years old) affecting other internal systems because of water intrusion. Cabarrus County Schools currently has 46 facilities. If we average 3 roof replacements per year, we will be able to eliminate the damages caused by water intrusion.

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Parking & Drive Replacement at NW Middle

The parking lots and roadways are failing, require constant maintenance and have reached a point where repaving is necessary. Complete degradation of the asphalt will occur more rapidly because of the width of the cracks and effects of freezing and thawing precipitation.

School Bus Cameras

Bus camera system upgrade of 288 systems for live video feed and complete replacement of 42 older systems. This will allow for our fleet of 330 cameras to have live viewing abilities and for remote download. Total cost for system upgrade, replacement systems, first year of cell service and cloud service $850,000.

WR Odell Primary Roof Replacement

Roof has exceeded its life cycle (19 years old) affecting other internal systems because of water intrusion. Cabarrus County Schools currently has 46 facilities. If we average 3 roof replacements per year, we will be able to eliminate the damages caused by water intrusion.

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Education - Kannapolis City Schools

FY 2027 Capital Budget.

Deferred Maintenance

Ongoing deferred maintenance needs across multiple campuses, including aging mechanical systems, exterior building components, and facility infrastructure. These projects address systems that have exceeded their expected lifespan and are crucial to maintaining safe, functional learning environments. Projects include Boiler Replacement at Jackson Park and Kannapolis Middle 7/8 and Canopies, Stucco & Gutter Repairs at Kannapolis Middle 6.

System Capital for Energy Savings

This project supports upgrades on LED lights, plumbing, chillers, boilers, and HVAC systems. This has been coming out of operating expenses for a few years but should be included in capital expenses.

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Activity Bus

Replacement and expansion of the district's activity bus fleet. The current fleet has not been updated in several years, impacting reliability and the district's ability to support extracurricular and academic travel.

AL Brown ADA Accessibility Baseball/Band Room/Chorus Room

Improvements to ensure compliance with ADA accessibility standards across key student activity spaces. The Band and Chorus rooms currently feature tiered concrete risers without accessible pathways to upper levels. The baseball stadium has limited accessible areas, and existing restroom facilities are not wheelchair accessible. This project will provide equitable access and improve inclusivity for all students and visitors.

Forest Park Elementary Repaving

Repaving and restriping of the school parking lot to address significant surface deterioration. Current conditions include cracking, uneven surfaces, and drainage concerns that impact safety and traffic flow for staff, students, and visitors.

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GW Carver/Career Center Repaving

Repaving and restriping of parking areas serving G.W. Carver Elementary and the Career Center. The existing lot has deteriorated significantly, creating safety concerns and negatively impacting daily operations.

KPAC Roof Replacement or ALB Roof Replacement

Replacement of aging roof systems at the Kannapolis Performing Arts Center (KPAC) and Arts Building, which are both on the AL Brown (ALB) campus. Both roofs have exceeded their useful life, increasing the risk of leaks, water damage, and disruption to instructional and performance spaces. This budget allows KCS to address the most pressing need.

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McKnight Sewer Replacements/Kitchen Upgrade

Replacement of deteriorating sewer lines beneath the building slab and upgrades to kitchen infrastructure. Aging pipes are contributing to ongoing maintenance issues and sanitation concerns. Addressing these systems will improve reliability, safety, and overall facility conditions.

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Education - Rowan-Cabarrus Community College

FY 2027 Capital Budget.

Deferred Maintenance

This supports an increase to the College's recurring annual capital allocation from $100,000 to $500,000 to address emerging maintenance, repair, and minor renovation needs across campus facilities. The additional funding will allow Rowan-Cabarrus to respond more effectively to aging infrastructure, reduce deferred maintenance backlog, and maintain safe, functional, and efficient learning environments.

Building S203 Roof Replacement

The existing roof on Building S203 has exceeded its warranty period and requires ongoing maintenance to prevent water intrusion. This project will replace the roof system, improve energy efficiency through the addition of 2 to 4 inches of insulation and install a fall protection system to support safe maintenance and repair activities.

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Information Systems Technology Replacements

This project supports the replacement of critical technology infrastructure, including data switches, servers and classroom technology. These upgrades are necessary to maintain reliable network performance, support instructional delivery and ensure secure and efficient operations across all campuses.

S202 Renovation Completion

This project will complete the remaining elements of the S202 renovation that were originally included in the project scope but removed due to budget constraints at bid. Work includes ceiling grid and tile replacement and upgrades to HVAC pneumatic controls, ensuring the facility operates as intended and meets current standards for functionality and comfort.

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Security Systems Emergent Improvements and Expansion

Following a comprehensive review of campus safety systems, this project addresses identified gaps in video surveillance and emergency and mass communication systems. Enhancements will strengthen the College's ability to monitor facilities, communicate during emergencies, and support the safety and well-being of students, employees, and visitors.

South Campus Hardscape Emergent Repair

Shifting and settling of sidewalks and hardscape at South Campus have created safety concerns that have been temporarily addressed through surface grinding. This project will replace damaged and deteriorating sections to eliminate hazards, improve accessibility and provide a long-term solution for pedestrian safety.

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