There are two service standard methods spreadsheets. One, labeled IMPACT--SERVICE STANDARD, provides space to compare four projects, or four alternate versions of the same project. Another, labeled IMPACT--SERV STAN SHORT FORM, is a short form which calculates the impacts of a single project. The tables will illustrate the full service standard spreadsheet; the short form follows the same format but omits the calculations of alternatives.
The first worksheet (Figure 1) requests information about the proposed development: number of units, projected household size, and value per unit. "Unit" means "housing units," not the number of structures; an apartment building may have many units, a single-family home will have only one. Unit value is the sales price, even if the units are rentals. The worksheet also includes an entry for "unit type." This information is not used elsewhere in the program, but is included so you can document the spreadsheet by labeling each alternative for the type of development it contains. The spreadsheet will automatically calculate the projected total residents and the projected total value for each alternative. In addition to information about the projects, the worksheet asks for information about the city: size (number of people) and total real value.
Project Description (Service Standard Method) NUMBER TYPE ALT'NTIVE OF OF HOUSEHOLD TOTAL UNIT TOTAL NUMBER UNITS UNITS SIZE RESIDENTS VALUE VALUE 1 ...... ...... ....... xxxxx ...... xxxxx 2 ...... ...... ....... xxxxx ...... xxxxx 3 ...... ...... ....... xxxxx ...... xxxxx 4 ...... ...... ....... xxxxx ...... xxxxx SIZE OF CITY: ........ TOTAL REAL VALUE IN CITY: ........ Figure 1
The next worksheet (Figure 2) provides information about the operating
costs of the local jurisdiction. The information should be readily
available from the city budget. Operating costs are divided into
four functions (public safety, public works, recreation, and general
government), with subdivisions under each heading. You are asked
to enter the operating budget for each category, and the number
of employees. If some of the services are not operated by the
local jurisdiction (say, libraries), do not enter the cost of
that service to some other jurisdiction (say, the County). You
are only concerned with the costs to a specified local government.
The worksheet will calculate the average cost per employee. Although
Burchell & Listokin's models are built on the assumption that
the local jurisdiction is a municipality, they present a combined
analysis for the municipality and school district. In this chapter,
the local jurisdiction is assumed to be a municipality, and school
district impacts are ignored. If you are calculating impacts for
a local jurisdiction which is not a municipality, adjust the categories
for expenses and revenues as appropriate (keeping in mind that
you may have to construct your own table of multipliers).
OPERATING COSTS AVERAGE OPERATING NUMBER COST PER EMPLOYEE CAP/OPS FUNCTION COST EMPLOYED EMPLOYEE MLTPLIER MLTPLIER GENERAL GOVT FINANCE ...... ...... xxxxx xxxxx xxxxx CONTROL ...... ...... xxxxx xxxxx xxxxx PUBLIC SAFETY POLICE ...... ...... xxxxx xxxxx xxxxx FIRE ...... ...... xxxxx xxxxx xxxxx PUBLIC WORKS HIGHWAYS ...... ...... xxxxx xxxxx xxxxx SEWERS ...... ...... xxxxx xxxxx xxxxx SANITATION ...... ...... xxxxx xxxxx xxxxx WATER ...... ...... xxxxx xxxxx xxxxx RECREATION PARKS ...... ...... xxxxx xxxxx xxxxx LIBRARIES ...... ...... xxxxx xxxxx xxxxx Figure 2
Based on the information you provided on the size of the city,
the worksheet will also consult two tables and enter the appropriate
multipliers for new capital and operating costs (see Figure 3
for a partial illustration of one table). The multipliers are
based on information from the 1972 Census of Governments for the
North Central Region of the United States, and expresses the number
of new employees needed per 1,000 new population (for operating
expenses) and the ratio of new capital expenses to the increased
operating expenses. The tables group cities by size, from less
than 2500 to more than 1,000,000. Only a portion of the EMPLOYEES
table is illustrated in Figure 3 (you can consult the template
for the full table, if you wish). You will notice that there are
index numbers ("0," "2500," etc.) above each
multiplier. Those numbers are used by the spreadsheet to determine
which multiplier should be carried onto the OPERATING COSTS worksheet.
Each function under operating costs has a command which refers
it to the appropriate table, where it searches the appropriate
row for the index number of city size. The value immediately below
that index number is then carried to the appropriate cell in the
Operating Costs table. All three models use tables which are constructed
in this format, although the information is slightly different
for each model.
SAMPLE MULTIPLIER TABLE EMPLOYEES PER 1,000 POPULATION (NORTH CENTRAL REGION) <2500 2500- 5000- 10,000- 25,000- 50,000- FUNCTION 4999 9999 24,999 49,999 99,999
GENL GOVT 0 2500 5000 10000 25000 50000 FINANCE .22 .35 .34 .3 .29 .29 0 2500 5000 10000 25000 50000 CONTROL .83 .74 .74 .57 .49 .48 PUBLIC SAFETY 0 2500 5000 10000 25000 50000 POLICE 1.16 1.83 1.88 1.72 NA 1.72 0 2500 5000 10000 25000 50000 FIRE .89 .49 .61 .93 1.26 1.32 PUBLIC WORKS 0 2500 5000 10000 25000 50000 HIGHWAYS 1.06 1.07 .98 .81 .74 .74 0 2500 5000 10000 25000 50000 SEWERS .01 .45 .39 .4 .36 .31 0 2500 5000 10000 25000 50000 SANITATION .01 .33 .38 .42 .55 .47 0 2500 5000 10000 25000 50000 WATER .01 .62 .63 .56 .48 .5 RECREATION 0 2500 5000 10000 25000 50000 PARKS .01 .22 .31 .31 .44 .59 0 2500 5000 10000 25000 50000 LIBRARIES 0 .14 .17 .15 .26 .22 Figure 3
The next worksheet (Figure 4) projects revenues coming to the
local jurisdiction from the new development. The Revenue Projection
table requires that you enter a unit rate for each source
of revenue. The easiest way to calculate these is by an average
cost method: Divide the total revenue for last year (or the average
revenue for several years) by the number of housing units in the
city. Real property tax is an exception; enter the mill rate and
the worksheet will multiply that by the value of the development.
If the development project has special characteristics that will
affect its revenue-generating properties, enter whatever is judged
to be an appropriate unit cost. The spreadsheet will multiply
the unit cost by the number of housing units in the project and
enter it into the worksheet for each alternative. It will also
calculate subtotals by category and a grand total.
Revenue Projection REVENUE ALT (1) ALT (2) ALT (3) ALT (4) UNIT REVENUE REVENUE REVENUE REVENUE REVENUE SOURCE RATE PER UNIT PER UNIT PER UNIT PER UNIT
OWN SOURCE REVENUE TAXES 1. REAL PROP ...... xxxxx xxxxx xxxxx xxxxx 2. PRSNL PRO ...... xxxxx xxxxx xxxxx xxxxx 3. FRANCHISE ...... xxxxx xxxxx xxxxx xxxxx 4. OTHER ...... xxxxx xxxxx xxxxx xxxxx SUBTOTAL xxxxx xxxxx xxxxx xxxxx FEES, ETC. 1. INTEREST ...... xxxxx xxxxx xxxxx xxxxx 2. PERMITS ...... xxxxx xxxxx xxxxx xxxxx 3. FINES ...... xxxxx xxxxx xxxxx xxxxx 4. SPC SRVCS ...... xxxxx xxxxx xxxxx xxxxx 5. GARBAGE ...... xxxxx xxxxx xxxxx xxxxx 6. SEWER ...... xxxxx xxxxx xxxxx xxxxx 7. WATER ...... xxxxx xxxxx xxxxx xxxxx 8. OTHER ...... xxxxx xxxxx xxxxx xxxxx SUBTOTAL xxxxx xxxxx xxxxx xxxxx TRANSFER PAYMENTS STATE 1. URBAN AID ...... xxxxx xxxxx xxxxx xxxxx 2. ROAD AID ...... xxxxx xxxxx xxxxx xxxxx SUBTOTAL xxxxx xxxxx xxxxx xxxxx FEDERAL 1. REV SHARE ...... xxxxx xxxxx xxxxx xxxxx 2. LEAA ...... xxxxx xxxxx xxxxx xxxxx 3. OTHER ...... xxxxx xxxxx xxxxx xxxxx SUBTOTAL xxxxx xxxxx xxxxx xxxxx TOTAL REVENUES xxxxx xxxxx xxxxx xxxxx Figure 4
Finally, we come to the object of the whole process--the table
of impacts. The spreadsheet provides two ways of presenting the
fiscal impacts of a project. The Summary of Fiscal Impacts (Figure
5) presents the heart of impact analysis: For each alternative,
what are its costs, what revenues will it generate, and (the bottom
line) what will be the net impact? The summary table also lists
the number of housing units each project will provide (in case
the various alternatives are not of comparable size). The Fiscal
Impact table (Figure 6) presents the costs associated with each
alternative. There is a separate table for each alternative (Figure
6 presents only one of them). For each service function, the table
calculates the estimated number of future employees, the annual
operating and capital costs associated with those new employees,
and the total increase in annual costs. The summary table is useful
for estimating the overall impact of projects; the fiscal impact
table allows the city to predict where the new demands will hit
hardest, and to prepare to meet them.
SUMMARY OF FISCAL IMPACTS NUMBER TOTAL TOTAL NET DEVEL'MNT OF ANNUAL ANNUAL FISCAL ALT'NTIVE UNITS COSTS REVENUE IMPACT 1 xxxxx xxxxx xxxxx xxxxx 2 xxxxx xxxxx xxxxx xxxxx 3 xxxxx xxxxx xxxxx xxxxx 4 xxxxx xxxxx xxxxx xxxxx Figure 5
FISCAL IMPACT--ALTERNATIVE 1 ESTIMATED ANNUAL ANNUAL TOTAL NUMBER OPERATING CAPITAL INCREASED FUTURE COST COST ANNUAL FUNCTION EMPLOYEES INCREASE INCREASE COST
GENERAL GOVERNMENT FINANCE xxxxx xxxxx xxxxx xxxxx CONTROL xxxxx xxxxx xxxxx xxxxx PUBLIC SAFETY POLICE xxxxx xxxxx xxxxx xxxxx FIRE xxxxx xxxxx xxxxx xxxxx PUBLIC WORKS HIGHWAYS xxxxx xxxxx xxxxx xxxxx SEWERS xxxxx xxxxx xxxxx xxxxx SANITATION xxxxx xxxxx xxxxx xxxxx WATER xxxxx xxxxx xxxxx xxxxx RECREATION PARKS xxxxx xxxxx xxxxx xxxxx LIBRARIES xxxxx xxxxx xxxxx xxxxx TOTAL xxxxx xxxxx xxxxx xxxxx Figure 6