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Determining averages/state standards
To arrive at averages for both revenue and expenditure the Commission must:
- Identify the variable causing the most cost per category. For example, in the expenditure category of community amenities, the variable is population, while the revenue driver for rates is valuations.
- Total the local government revenue and expenditure per category. This information is obtained through aggregating revenues and expenditures across local government purpose classifications provided on the function detail worksheet of each council's Consolidated Data Collection.
- Divide the total of each category by the relevant cost driver to obtain a standard unit (i.e. the state average). For example, the total local government expenditure on community amenities is divided by the state's population to arrive at an amount per capita.