Cost Accounting in Local Government

Development Impact Fees

For an agency that is undergoing growth through development, there are consequences for that growth, and those consequences can include an infrastructure not expanding to meet the increasing demands generated by that development. To be able to match the infrastructure to the agency’s increasing demands and to match the cost of that new infrastructure to the new development, a valid development impact fee calculation and nexus report are legally required.

  • Long-Range Capital Facilities Plans

    Also known as Master Facilities Plans

  • Development Impact Fee Studies

    What part of the Capital Facilities are “driven” by new development and how can this cost be assigned to each development project?

  • Capital Financing Plans

    How can an agency pay for its share of the above facilities?

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