The Capital Improvements Element (CIE) is the fiscal guidance and implementation document for the Comprehensive Plan. It is to “…consider the need for and location of public facilities… ” (Section 163.3177(3), Florida Statutes). The CIE identifies public facilities that will be required during the six fiscal years following adoption of the new plan and be updated annually thereafter. The CIE must include the location and cost of the facilities, and the sources of revenue that will be used to fund the facilities. It must also be “financially feasible”. In other words, dependable revenue sources must equal or exceed anticipated costs and achieve and maintain adopted levels of service.