To add:
It is correct that you cannot transfer money from a CIP budget to an Operating Budget.
Operating Budget pays for: salaries, fuel, expendables, utility usage etc..
CIP Budget pays for: fire trucks, new firehouses, computers etc...
The issue with me has always been...a bean counter can never justify to me that dropping 10 million in a CIP fund and then turning around to say you can't keep firehouses open makes any sense.
How about before placing monies into a CIP fund which adds to your debt service, which in turn you have to pay into every year, instead take the funds and place them into the operating budget and hold off on the big ticket CIP purchases for a little while. That you can do. A dollar is a dollar no matter which fund they're placed in.