Figure Two
Budget Percentages
General
Government
Other
Public
Safety
Education Tom = Public Works
Public Library
Community
Development
XX _ Debt Service
Contingency
Capital
Improvements Interfund Transfers
A. Fiscal Methodology Approach
Fiscal Impact Analysis can have many connotations, this analysis will follow the
classic definition of fiscal impact as follows “A projection of the direct, current public
costs and revenues associated with residential or nonresidential growth to the local
jurisdiction in which the growth is taking place.”
There are a number of methodologies that are used to estimate fiscal impacts of
proposed development projects. The Per Capita Multiplier Method is the most
often used analysis to determine municipal cost allocation. This methed is the
classic “average” costing method for projecting the impact of population growth
on local spending patterns and is used to establish the costs of existing services
for a new development. The basic premise of this method is that current
revenue/cost ratios per person and per unit is a potential indicator of future
revenue/cost impacts occasioned by growth. New capital expenditures required
for provision of services to a development are not added to current costs;
instead, the present debt service for previous improvements is included to
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