User Fee Study in Central Texas: Describing How User Fee Structures Are Treated In the FY 2012-13 Budget Documents of Cities in Central Texas
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The purpose of this research is to describe how user fee structures were treated in the FY 2012-13 budget documents of small Central Texas cities. It examines ways city governments employ user fees and charges as financial and management tools. This research uses existing literature to develop a conceptual framework based on three themes of economic efficiency, equity and administration to describe the role of fees in overview budget materials, public libraries, police departments and park and recreation divisions' budget documents of some smaller cities in Central Texas (FY 2012-13). The overall findings demonstrate that the smaller cities in Central Texas incorporate fee information in their budgets to show comparisons in revenue sources, but seldom refer to fees in ways that promote economic efficiency, equity and administration.