Capital Improvement Program (CIP) is an online, self-study course developed by the University of Georgia for government employees. This NASBA-approved course uses interactive media to enhance your learning experience. You can complete the 14.4-hour course at your own pace, on your own schedule. 


Format: Online

Hours: 14.4

Credits: 1.4 CEUs / 11.5 CPEs

When: Start anytime

Cost: $299 - $339

This CIP course will provide an overview of the capital improvement process, the importance of the strategic plan, budget policy, and the comprehensive plan in the development of the CIP, prioritizing requests, various funding options for the CIP as well as the advantages and disadvantages of each, and elements in managing the CIP and CIP balances after adoption of the plan by the governing authority.

You will learn:

  • The capital improvement plan process
  • Why governments need a CIP, and how it relates to operating budgets
  • The different components in the development of a CIP
  • The process of performing a capital needs assessment
  • The basic concepts and terminology in preparing and implementing a CIP

This dynamic course has a detailed curriculum consisting of 7 Lessons:

Lesson 1 — CIP Overview

  • Recall the definition of a capital improvement plan
  • Describe state and local laws related to CIP
  • Distinguish between different types of capital

Lesson 2 — CIP and the Local Government Budget System

  • Define how the CIP relates to the operating budget
  • Recall the two most important references in the development of the CIP — the strategic plan and the budget policy — as well as associated components

Lesson 3 — The CIP Process

  • Describe the steps in a successful CIP process
  • Recognize vision statements for future service delivery
  • Explain the significance of the comprehensive plan to the CIP
  • Define the purpose of a capital needs assessment

Lesson 4 — Capital Improvement Requests

  • List the components of a department capital improvement request, including the project description, purpose, and history; funding requirement; and operating impact
  • Recall the reasons for public input
  • Summarize the role of decision makers

Lesson 5 — Capital Improvements in the Budget

  • Identify how capital improvements are selected
  • Recall the prioritization processes
  • List the elements to include in the budget document
  • Summarize the CIP adoption process

Lesson 6 — Paying for Capital Improvements

  • Define funding sources for CIP
  • Identify appropriate funding sources

Lesson 7 — Capital Improvements after Budget Adoption

    List the elements involved in preparing for capital improvements
  • Identify when budget amendments are required
  • Recall how to manage CIP balances

Who Should Attend?

  • Government employees who require knowledge of the capital improvement program process
  • Local government employees who seek to meet requirements of the Georgia Local Government Finance Officer Certification Program.
  • Professionals with private sector experience who want to gain knowledge of the governmental capital improvement program process.
  • Accounting professionals preparing for the CPA exam or seeking continuing professional education.
  • Many state licensing boards require that CPAs maintain and improve their skills through continuing professional education (CPE) courses. This course is approved by the National Association of State Boards of Accountancy (NASBA).

Course Information

Course Number: 


Course Date Info: 
  • Enroll at any time.
  • Complete the course's required online quizzes and exercises within 60 days of receiving the "Welcome" email with course URL, username, and password information.
  • To complete this course, you will read the lessons and complete each lesson's exercises and quizzes. At the conclusion of the final lesson, you must also successfully complete an online final examination with a score of 70% or better.
  • View Frequently Asked Questions for more details about the course.

Field of Study: Finance
Delivery Method: QAS Self Study
Advance Preparation: None
Program Level: Basic
Prerequisites: None

Course Fee(s): 

$299 (US Funds) — Residents of Georgia
$339 (US Funds) — Non-residents of Georgia
$50 (US Funds) — One-Month Extension (Only one extension is granted per participant.)

Prepayment is required to be registered. Prices listed are per person. Prices are subject to change.

Cancellation/Refund Policy:
The Georgia Center will gladly issue full refunds for cancellations received in writing before the release of course access information. You may cancel your enrollment at any time during the course and receive a refund less a $50 administrative fee, provided that you have not accessed the online course material at all. Written requests should be sent to