Imposed Fees
With Imposed fees the citizen does not have much, if any, discretion on when to use the service that generates the fee.
Financial Policies for Imposed Fees, Fines, and Asset Forfeitures
Trust is needed for local government to help communities become better places to live, work, and play over the long term for all citizens.
With Imposed fees the citizen does not have much, if any, discretion on when to use the service that generates the fee.
Fines are meant to punish transgressors and deter potential transgressors, not generate revenue..
Asset forfeitures are when a citizen's private property is confiscated and are used as a deterrent or punishment.
Financial Foundations Framework
Financial Policy Challenge
Are you revising your financial policies? Take the 2020 Financial Policy Challenge and submit your revised policies to GFOA.
Ethics in Action - City of Austin, TX
The City of Austin recognizes the disproportionate impact that fines like this can have on residents. Learn how the Austin Transportation Department (ATD) simplified the on-street parking experience in the Texas capital.
Reforming Fine and Fee Policies in the Criminal Justice System
Read the report written by Paula R. Worthington that was published by the University of Chicago Harris School of Public Policy and PFM.
Fines, Fees, Forfeitures and the Emerging Issue of Fairness
Read article by Girard Miller explaining how local governments have come to rely more and more on user charges to fund municipal operations. These charges are being challenged through the lens of equity and social justice, and they warrant a review.
Fines and Forfeitures and Racial Disparities
Read article by Sarah Calame and Aravind Boddupalli and published by the Tax Policy Center, Urban Institute and Brookings Institution
Time for Change: A Practical Approach to Rethinking Police Budgeting
Download GFOA's research report to understand how the Financial Foundations Framework can be used to improve police budgeting. The report also provides a set of questions that finance officers can use to start the discussion in your own community.