5. Discussion and possible action on the County Manager's recommended Capital Improvement Plan (CIP) for Fiscal Years 2027-2031 and direct the County Manager to submit the CIP to the State of Nevada and others by August 1, 2026 as required by NRS 354.5945 [FY 2027 total appropriations of $123,236,701] which requires all local governments annually to prepare a five-year capital improvement plan to be submitted to the State Department of Taxation and County Debt Management Commission by August 1st of each year. The CIP is a five-year plan for the County's capital improvements for park facilities, including trails, open space, and regional parks; libraries; roads under purview of the County; purchase of light and heavy fleet equipment; utilities infrastructure; capital outlay for major equipment; and County buildings and other facilities. The CIP is limited to capital projects with an estimated cost of $100,000 or more for assets that have a life-span of more than one year, as part of the reporting requirements of the State and under Board of County Commissioner (BCC) policies. Finance. (All Commission Districts.) FOR POSSIBLE ACTION