The Legislature created the Local Infrastructure Financing Tool in 2006 (ESHB 2673), and directed JLARC to report every five years beginning in 2013 on changes in the revenue development areas authorized by the legislation. The legislation also directed JLARC to analyze the economic impact of expanding the LIFT program in its 2028 report. JLARC staff found that the data necessary to evaluate this program does not exist, and would not be feasible to collect. Therefore, the Legislative Auditor recommends that the Legislature suspend future JLARC studies of the LIFT program. Additionally, JLARC staff observed several aspects of the LIFT statutes that might not further the goal of promoting economic development. Therefore, the Legislative Auditor recommends that DOR and CERB, in consultation with local jurisdictions, should identify whether any statutory changes should be instituted that could improve the program’s oversight and functionality.