Indian River County Impact Fee Study Final Report - irccdd.com

Table VIII-7
Unit Cost per Functional Resident
Component
Cost
Building and Land Replacement Cost per Law Enforcement Officer (1) $35,011
Equipment Cost per Law Enforcement Officer (2) $48,205
Total Cost per Law Enforcement Officer $83,216
Level of Service (3) (Officers/1,000 Func. Residents) 2.30
Cost per Functional Resident (4)
(1) Source: Table VIII-5
$191.40
(2) Source: Table VIII-6
(3) Source: Table VIII-4
(4) Total cost per law enforcement officer multiplied by LOS, divided by 1,000 residents.
Credit Component
To avoid overcharging new development for the capital cost of providing law
enforcement services, a review of the capital financing program for law enforcement was
completed. The purpose of this review was to determine any potential revenues, other
than impact fees, generated by new development that could be used for capital facilities,
land, and equipment expansion of the law enforcement program.
Revenue Sources for Capital Expenditures
The review of the historical and future law enforcement capital expenditures for the tenyear
period from FY1998/99 to FY 2007/08 was completed and reviewed with the
IRCSO.
The IRCSO has three different sources for capital expenditures:
• General Fund;
• Local Option Sales Tax; and
• Municipal Service Taxing Unit (MSTU).
Table VIII-8 summarizes the capital expenditures over the last six years. This table also
specifies whether the capital expenditure was a replacement or expansion of the existing
capital inventory.
Tindale-Oliver & Associates, Inc.
Indian River County
May 2005 VIII-9 Impact Fee Study