In 1997, Sacramento County LAFCO retained EPS to prepare the Comprehensive Fiscal Analysis (CFA) required by law to evaluate the financial feasibility of the proposed incorporation, and to assist with the public and official review of the incorporation proposal. The CFA compared projected City revenues and expenditures and concluded that the proposed City would be fiscally viable after making fiscal mitigation payments to Sacramento County. Incorporation was approved by voters and The City of Elk Grove was formed in July 2000.