Specifications include, but are not limited to: Project Objectives • Gather a representative sample of system development fees under different utility ownership and governance structures (i.e., municipal utility vs. private utility, water vs. sanitary vs. storm) across North America. • Outline which states have state-enabling legislation that dictates what they can do with system development fees. • Investigate the different system development fee methodologies utilities utilize and their impact on their existing ratepayers and new customer base. • Evaluate the pros/cons of different methods of collecting funds from developers. • Evaluate the differences in pay-as-you-go approaches vs. depreciation accounting and ratemaking practices (terminology differences, tax implications, etc.) and how this impacts the magnitude of development fees collected and practices used in the community to validate that the funds collected are used for growth related assets.
