Delaware Administrative Code
Title 14 - Education
400 - Construction
405 - Minor Capital Improvement Program
Section 405-1.0 - 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.