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Thus in each local jurisdiction, the mix of service delivery and funding for services is <br /> unique. SEPA does not change this basic relationship. There is nothing in the Statute <br /> or the WACs which prohibits the lead agency from undertaking a review of the benefits <br /> which will be generated from a proposed action as well as the potential impacts. <br /> • WAC 197-11-448, Relationship of EIS to Other Considerations, discusses in subsection <br /> (3) the types of information not required to be discussed in the EIS, including "social <br /> policy analysis (such as fiscal and welfare policies...)" (emphasis added). While an <br /> analysis such as the Fiscal Impact Analysis (FIA)is not required, clearly the Responsible <br /> Official properly exercised his discretion in electing to rely on the FIA for consideration <br /> of certain employment related offsite impacts, and means of mitigation, where other <br /> means of determining the nature, location, timing and other characteristics of such <br /> impacts were not available or reliable. <br /> • If a project will generate sufficient revenues to compensate local governments for the <br /> impacts real or perceived, then there is an obligation to disclose this information. <br /> Moreover, the Fiscal Impact approach "permits a broad assessment of impacts on specific <br /> service functions using a comprehensive and consistent data base covering the numerous <br /> jurisdictions within the impact area" (DEIS pg 169). This approach also helps distinguish <br /> between those functions and responsibilities which are more properly the responsibility <br /> of the State as opposed to those of local governments. <br /> • The FIA does not ignore the service side of the equation; on the contrary, it accounts for <br /> expenditures on a per capita basis. The question of discretion in the allocation of dollars <br /> is essentially a political one made at the local or state legislative/budget level. Mitigation <br /> measures imposed under SEPA are not intended, and in fact are prohibited, from being <br /> employed to make up existing deficiencies in revenues or service levels. Mitigation <br /> under SEPA cannot be imposed as a tax. <br /> • The proposal will generate substantial revenues to state and local governments. What <br /> is more, the population increases which will result from the project will further generate <br /> revenue as well as consume services. Government service programs, including growth <br /> management fees, the parks mitigation fees of the County, the school mitigation fees of <br /> the County, and other such fees are based almost exclusively on residential construction <br /> and not commercial construction. There are reasons for this; impacts are primarily <br /> generated where people live as opposed to where they work, and commercial and <br /> industrial developments tend to generate a surplus of revenue. Presumably, primary and, <br /> secondary Boeing employees either live in a local community or will do so in the near <br /> future. They will either rent or purchase an existing or new home or they already rent <br /> or are purchasing a home. In any event, they are paying taxes and consuming <br /> government services at their place of residence. <br /> • That Boeing has agreed to participate in an impact assistance program does not involve <br /> a shift in responsibility from Boeing to the public taxpayer. Rather, it reflects a reality <br /> that the State of Washington is realizing a large share of the revenues which will be <br /> 64 <br />