FIAM USER GUIDE COVER II - Fiscal Impact Analysis Model - OKI

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Fiscal Impact Analysis Model User Guide per-unit basis, and the amount of the fee collected depends on the number of entities eligible to pay that fee. These revenue types are reflected in the Model. • Charges for Services. Depending on the jurisdiction, fees may be charged for services such as building inspections, property transfers and recycling. These revenue types are reflected in the Model. • Fees, Fines and Forfeitures. Depending on the jurisdiction, revenues from fees, fines and forfeitures may include fines for such offenses as traffic violations, licensing or permitting failures, property maintenance violations and others. These revenue types are reflected in the Model. Some jurisdictions also receive forfeited property, as in the case of a felony prosecution or abandonment of an asset. • Income from investments and interest, and intergovernmental revenue. Other types of potential revenues include intergovernmental revenues, interest payments to the local government, and charitable contributions or donations to the jurisdiction. Intergovernmental revenues include local government aid, federal and state grants, and project-specific funding such as Community Development Block Grants (CDBGs) or HOME investment partnership program funds (HOME). Where applicable, these revenue types are reflected in the Model. Expenditures Expenditures are less straightforward to calculate, both because different communities provide widely differing types and levels of service and because communities generally allocate their expenses by budget item, not by the land use being served. Day to day operating expenditures for ongoing projects and other government functions are included in the Model. Expenditures are estimated for each category based on the local yearly expenditures per category, which are adjusted statistically by comparison with a large sample of communities to account for any unusual circumstances in that year’s data. Capital expenditures are usually treated separately from operating expenditures and are discussed later in User’s Guide. The Model uses six basic categories of expenditures, which are referred to in this Guide as public service areas. Depending on how a specific community’s financial reporting is 8
Fiscal Impact Analysis Model User Guide structured, the same type of expenditure may appear under one service area in one community and in a different category for another. For example, a community that maintains its parks using public works personnel and equipment will generally allocate funding for that service to the public works department and, as a result, that expense will be accounted for in the “Infrastructure” public service area. In contrast, another community may fund park maintenance specifically through its parks and recreation department and thus that funding is accounted for in the Model under the “Parks and Recreation” public service area. In cases where these categories are combined within a jurisdiction’s budget, they are not generally separated for purposes of this Model, although it may be possible to make that separation based on specific information if necessary. To fully understand what a public service area includes for any specific community, the user should review a recent audit report (KY), financial statement (IN) or CAFR (OH) and identify how funding categories are organized in that document. The public service areas used in the Model are: • Public Safety. This category includes police or sheriff services, fire safety and suppression, emergency medical services, hazardous materials management and other such services. Services received by a community but not provided by the local government are not included in this category, such as fire services whose funding does not appear in the jurisdiction’s budget. Services provided by a separate agency but whose funding appears in the jurisdiction’s budget, such as contracted additional sheriff services, are accounted for in the Model. • Infrastructure. This category includes public works, sanitation, and transportation services such as road repair and maintenance, snow removal, parking, maintenance of public landscapes, and other such services funded through routine local government funds. Infrastructure services funded through enterprise agencies are not accounted for in the Model. • Public Health and Welfare. This category includes public health programs, workforce development, health inspections, social assistance programs, senior services and mental health programs, and other human services funded through the jurisdiction’s budget. Services available to a jurisdiction’s residents but not funded by that jurisdiction are not accounted for in the Model. October 2009 9
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FIAM USER GUIDE COVER II - Fiscal Impact Analysis Model - OKI

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