The case study method assumes that department heads and other municipal and town officials can provide the most accurate information regarding questions of service extensions or retrenchments due to development. Disaggregate budgets into categories of service expenditure, such as general government, public safety, public works, health and welfare. Project population and student increases associated with the development. Interview local officials and staff to determine existing deficient or excess capacity in local services and to determine how their departments will respond to growth, given the information on excess and deficient capacity and the estimate of population associated with the development. Project costs that will be incurred because of manpower and service expansions detailed by local staff and officials.
Project revenues to be generated by the development.
Compare estimated costs with revenues to determine the net fiscal impact of the development on the community. The case-study approach has several drawbacks. It is costly and more time consuming than the other methods of fiscal impact analysis. The results of a case-study analysis are highly dependent on the officials approached and the types of questions asked of them. Interviews are verbal reports and are subject to bias, poor recall, and poor and inaccurate answers.