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More than one -third of the follow -up surveys were completed on the first attempt (n= 66, 34.4 %), 38 (19.8 %) were completed on the second attempt, 17 (8.9 %) on the third, 15 (7.8 %) on the fourth, and 7 (3.6 %) on the fifth attempt. Another 49 (25.5 %) required between six and 33 attempts to obtain a completed survey. In total, follow -up surveys were completed with 192 of the 300 (64.0 %) respondents sampled during the first three quarters. The fact that only 62% of previously surveyed respondents participated in the follow -up survey is indicative of the transitory residential situation characteristic of Santa Ana WORK Center clients. A significant proportion of Santa Ana WORK Center clients who completed the baseline telephone survey had changed residences at follow -up. 2.2 Estimating Return. on Investment The Return on Investment (ROI) is usually calculated as the ratio of the benefits of the service to the costs of providing the service (Benefits /Costs). In this study, the ROI for the Santa Ana WORK Center was estimated on the basis of benefits and costs associated with the sample of clients that completed telephone surveys. The `Benefits' in this calculation are taken to be economic benefits derived by the government as a result of the services provided by the Santa Ana WORK Center from January 1, 2008 through December 31, 2008. There are three such benefits: Total additional tax revenue from individuals who got a new job 2 Total additional tax revenue from the businesses (and their owners and employees) patronized by these individuals as their income, and consequently their spending increased 3 Total reduction in public support received by Santa Ana WORK Center clients who got a job or a new job. Because it is possible that an individual's income from a new job may have been less than their previous job, the total benefit in each of the three categories above is net of the total positives and total negatives per category. The `Costs' in the calculation are costs incurred by the Santa Ana WORK Center during the period of January 1, 2008 through December 31, 2008 for providing services to clients. Estimation of benefits and costs is detailed in the sub - sections below. 2.2.1 Qualifying Cases from Survey Data for Use in ROI Analysis The following information collected during the telephone -survey was used in the ROI calculations: 1 Whether the respondent was employed on January 1, 2008. 2 Whether the respondent became employed or found another job during calendar year 19F -285