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Office of the State Comptroller - Local Government & School Accountability

Local Government and School Accountability

Multiyear Financial Planning

A Tutorial for Local Government Officials

Module 2 - Projecting Revenues
Departmental Income

Sensitive to Economic Change: Not usually
Predictable: Yes
Controllable: Yes
Large Source of Revenues: Somewhat for most local governments but not for fire districts and school districts.

Departmental income is determined almost entirely by policy decisions which are made at the local level, including setting fees, and is therefore more easily predicted than some other sources of revenue.

Use of fee-based public facilities, especially recreational facilities, may be sensitive to economic conditions. If a local government increases these fees, use may decrease, leading to less revenue than anticipated.

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