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As a tool for affecting the timing and location of development, user charges may be designated to vary with the quantity and location of the service provided. Thus, charges could be greater for providing services further from urban areas and less for distances closer to urban areas. In this way, user charges could affect the economics of development locating further away from urban areas. Analysis The analysis section of this element assesses the County's historic and projected revenue and expenditure patterns to determine the County's fiscal ability to provide adequate capital improvements. Those capital improvements have been identified in other comprehensive plan elements and are needed to meet the demands of existing and future development. As part of this analysis, revenue and expenditure projections are identified and analyzed, and a fiscal assessment of needs (costs) versus projected available revenue is included. Analysis of the Timing and Location of Capital Improvements Objectives and policies from the Future Land Use Element, Potable Water Sub -Element, Sanitary Sewer Sub -Element, Recreation and Open Space Element, Public School Facilities Element, and the Transportation Element, as well as policies followed by the Sheriff's office and County departments such as Emergency Management, Corrections, Libraries, and Solid Waste, have the most direct effect on the timing and location of capital improvements. Through planning for future improvements to the transportation system, the Transportation Element directly affects the development potential of property. Also affecting the development potential of property are the water and sewer connection requirements and the availability of parks, and public school capacity. Within the Future Land Use Element (FLUE), the assignment of land use density and intensity, as well as the urban service area regulations, affect the timing and location of capital improvements. Consistent with the FLUE and urban service area requirements in the County's comprehensive plan, the County provides public facilities and services to promote compact development by emphasizing infill development in urban areas and maximizing the efficiency of existing facilities and services in underutilized areas. The FLUE also limits urban sprawl and ensures that adequate facilities will be present to accommodate future growth. Maximizing the use of existing facilities and controlling urban sprawl will contribute to a cost-effective and efficient service delivery system. Using the County's official Future Land Use Map and Future Thoroughfare Plan Map, as well as the County's water and wastewater connection matrix, in planning for future locations of facilities provides for efficient and orderly expansion of public facilities, provides for efficient growth in desired areas, discourages growth in undesirable areas, and protects environmentally sensitive lands. 185