Page 210 - Littleton, CO Comprehensive Plan

Fiscal Impact Analysis
The City of Littleton, CO

FISCAL IMPACT ANALYSIS RESULTS

This section of the report discusses the Fiscal Impact Analysis (“FIA”) results for the three scenarios
analyzed for the Envision Littleton Comprehensive Plan. Our results are summarized in several ways:

▪ Annual net fiscal results are shown first; these include all revenues and costs in the funds
included in the analysis in each year. Two types of charts are provided:

• Combined operating and capital from future growth/development.
• Revenue compared to operating and capital impacts.

▪ Results are then shown in a series of bar charts depicting cumulative net fiscal impact results:

• Cumulative net fiscal impact results convey the projected grand total revenues minus
grand total expenditures over the 20-year period from future growth/development.

▪ The third section provides average annual fiscal impact results:
• The average annual net result conveys the average annual impact of each scenario.

ANNUAL NET FISCAL IMPACTS

Figure 8 below shows the annual net fiscal results to the City for the three scenarios over the 20-year
development period. Annual net fiscal results are revenues minus costs in each year, including both
operating and capital costs. By showing annual results, the magnitude, rate of change, and timeline
of deficits and revenues can be observed over time. The “bumpy” nature of the annual results during
particular years represents the opening of capital facilities and/or major operating costs being
incurred.

Note that data points above the $0 line represent annual surpluses; points below the $0 line represent
annual deficits. Surpluses in any one year are not carried forward to the next year.

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