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<br />9 <br /> <br />, <br /> <br />2. How shall costs be calculated? <br />The dearth of legal doctrine in this area and the <br />practical problems of cost estimating suggest that it is not <br />mandatory to use comprehensive master plans when estimating <br />project costs. A reasonable drainage plan that can be <br />inexpensively prepared in a relatively short period of time is <br />an appropriate cost calculation document. <br />3. How shall costs be allocat~4 among beneficiaries? <br />Allocation of project costs is generally under <br />legislative control. However, to avoid judicial attack, the <br />allocation method adopted by the municipal government should <br />insure that: <br />a) Project benefits are greater than project costs, <br />b) Project benefits accrue to the area being assessed, <br />c) The allocation of cost schedule has a reasonable basis, <br />d) The regulation contains specific language regarding <br />developer construction in excess of his responsibility, <br />and <br />e) A viable cost adjustment mechanism is developed for <br />reimbursing front-end construction and for adjusting <br />cost allocation errors. <br />In keeping with this criteria, the writers developed a procedure for <br />computing the amount of the flood control project cost for which the <br />developers are liable (Special Costs) and for which the municipal <br />government is liable (General Costs). The procedure is based on the <br />reduction in average annual damages, or benefit, that can reasonably be <br />assigned to the developers (Special Benefit) and to the municipal <br />government (General Benefit). <br />