Table 4 shows capital outlay and contractual services/aerial application are removed. The reason for removing this item from the analysis is the high degree of variability that can exist for these items. Newly developed abatement districts would have drastically different capital outlay requirements than the established districts surveyed. In addition, there can be a high degree of variability in capital outlay for districts given funding availability. A newly established district may be forced to minimize initial capital investments because of limitations in funding.
Over time, the district could make additional capital investments as part of its growth. The other item removed from the analysis is contractual services/aerial application. Aerial application can be a very costly expense item and may not be feasible for a newly established district. As the district grows and develops and as funds become more available, aerial applications may become a possibility. There is, however, less flexibility in controlling costs associated with aerial application. In general, the decision to begin aerial applications would necessitate a minimum amount of funding level. Therefore, aerial applications can be thought of as a either/or proposition.
Examining Tables 1-4 does show one common trend. The two largest expense categories are personnel (salaries and benefits) and chemicals. Fortunately, there is some flexibility in these categories that would allow the developing abatement district to modify costs without drastically reducing the effectiveness of the program. This is particularly true for Louisiana Mosquito Abatement Plan personnel expenses. Newly established districts may be forced to limit the number of employees it hires because of funding limitations. In this case, employees would be asked to take on additional responsibilities rather than limit or eliminate any component of the program.
While chemical expenses can also be modified slightly, extreme care should be taken to limit the impact of reduced costs on the program's effectiveness. Using the information taken from the survey of established mosquito abatement districts, a typical operating budget for a mosquito abatement district was developed. Two funding levels were assumed and the relationships between individual cost items to total costs were used to estimate costs for the operating budgets (See Table 5). In addition to the operating expenses, estimated capital outlays for these two funding levels were estimated (See Table 6).