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Igo <br /> 6 V;m - . <br /> k J��it <br /> of yof000 -� IN 1 <br /> `1om4 <br /> ., 4w: <br /> How to Do a COOS Study <br /> 4. Group Expenditures and Allocate Them <br /> Group Expenditures <br /> Once you have gotten revenues in order , you are considered residential . So are government <br /> can broadly group expenditures' . Base your expenses such as elections and voter registration , <br /> decisions on budget allocations and actual Even though society as a whole benefits from a <br /> departmental expenses that should be readily healthy and educated voting public , citizens directly <br /> available . AFT usually divides expenditures into demand these services . COCS studies measure this <br /> five classes : demand , not the public good to be . derived from it . <br /> 1 . General government , <br /> While they provide practical data on land use <br /> 2 . Public safety , requirements for services , these studies do not <br /> 3 . Education , answer broad , philosophical questions about who in <br /> 4 . Health and human services , and <br /> 5 . Public works . society should pay for what . <br /> However , if other categories are better suited to Allocating most services will rely on a fair <br /> your community , use them . Just be consistent . amount of investigation . So put on your Sherlock <br /> Holmes hat and study the clues concealed in the <br /> Allocate Expenditures basic financial data you have collected . <br /> The heart of a COCS study is allocating Meanwhile , prepare specific questions to ask when <br /> expenditures based on land use demand . Since most you interview officials and key department heads <br /> town records are not kept by land use , this process for details , <br /> requires significant effort . Try to stay intrigued Find out about expenses that may not be as <br /> and do not get frustrated if this step is difficult ; it is straightforward as they seerq, A forestry expense <br /> a critical part of your study , might be for pruning dead branches in a residential <br /> Even though expenditure reports are generally neighborhood or maintaining the woods in a re- <br /> available from department heads , you may still creational area . Pruning the neighborhood trees is <br /> have trouble allocating expenses . Start with ones a residential expense , whereas forest management <br /> you can apportion with little or no assistance . For serves open land . Does the animal officer handle <br /> example , education and most health and human working dogs or pets ? Treat a guard- dog infraction <br /> services are residential . Remember , farm houses at . a factory as an industrial expense and a barking <br /> 15 <br />