Cost Accounting in Local Government

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Giving Proper Respect to Proposition 4

Proposition 4 in California in 1979

Stormwater Management Fees

Stormwater Management Fees under Proposition 218

Use EIFDs to Improve your Infrastructure

Use Enhance Infrastructure Financing Districts to improve your infrastructure

Supporting Your Interfund Transfers

Living within the Terms of Proposition 218

How Often is Enough?

updating service and capital impact fees

The Power of Why

As local governments pull themselves out of the rubble of the recession and revenues slowly start to increase, there is now an important opportunity to ask yourself, “Why do we do it that way?” We all know that as staffing has decreased processes have changed just to be able to adjust to the smaller amount […]

A Couple of Things about Overhead Percentages

In the line of work that I’m in I hear lots of people mention overhead percentages.  But that is usually not followed by what exactly they mean when using those words.  It can mean very different things to different people. It is almost always expressed as a percentage, but a percentage is useless if you […]

What’s the difference between Capital Fees and Service Fees?

Lately, there seems to be some confusion about the difference between Capital Impact Fees and Operational Service fees and the rules about how each of those very different types of fees are calculated. In short, Capital Impact Fees, most often referred to as Development Impact Fees (DIFs), are fees that are imposed upon development to […]

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