The Goleta area, which lies to the west of the City of Santa Barbara, had been the subject of several incorporation efforts over the past several years. The proponents of the most recent effort sought to gain a number of benefits from incorporation, including local control over land use policies. The area was a major source of net revenue to the County of Santa Barbara and, with nearly 80,000 residents, represented almost half of the County's unincorporated population and the majority of its revenue generating development. As a result, incorporation raised significant issues related to its potential impacts upon the County and upon services in the balance of the unincorporated areas. EPS prepared a Comprehensive Fiscal Analysis, including a public services plan and budget analysis, to evaluate the feasibility of a new city and to estimate potential County impacts. EPS's Fiscal Analysis and revenue neutrality recommendations paved the way for the incorporation of Goleta, approved by voters in 2001.