Skip to Content

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
One-Time Revenues

Sensitive to Economic Change: Yes
Predictable: No
Controllable: No
Large Source of Revenues: Generally No

OSC recommends using revenues from windfalls or other non-recurring sources for one-time needs or to build reserves rather than spending them on recurring expenses. The multiyear financial planning template provides an area to list non-recurring revenues. These revenues are still included in the total revenues.

Localities may also wish to track non-recurring expenditures to determine if they are using one-time windfalls to fund one-time expenses or establish reserves. If it is funding an increasing portion of its budget with such revenues, it may be using “one-shots” to address a structural imbalance between recurring revenue and recurring expenses. A locality's plan should aim to address this situation with long-term revenue or expenditure adjustments.

  Next: Module 3 - Projecting Expenditures