More than ever, fiscal responsibility and accountability is expected of government. Sound revenue and pricing policies help improve the bottom line of public agencies and guide the budget process. Cost effectiveness requires the development of appropriate policies and goals that describe expectations for cost recovery of programs and facilities, as well as pricing strategies required to achieve those goals. Revenue and pricing policies will describe the degree to which programs, facilities and services should be funded through tax support, user fees or a combination of both based on rational and sound criteria.