Cost Accounting in Local Government

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Police Level of Service

Police management staff often discuss Levels of Service (LOS) staffing in terms of “officers per 1,000 residents.”    Since it is often a simplistic comparison from one agency to another, it simply does not have much value.     This method can be rebuffed by the simple question, “If you have 1.18 officers per 1,000 residents, and the […]

Development Impact Fee Calculation – Demystified

The calculation of Development Impact Fees (DIFs) sounds very technical and it can be, but the process is not insurmountable.  First off a consultant can take you through the process, but the consultant will need a great deal of input from staff. Without staff involvement, the report simply can’t be completed.   Having done this a […]

Preparing for El Nino

Local Government Preparations for El Nino

It’s all about the Lane Miles

Simply stated, if your circulation system is at its maximum in terms of lane miles, but all of a sudden you have to absorb a 20% increase in traffic demand, you have a transit problem.

The Need for an Infrastructure Czar

Stop surprises in infrastructure projects with a staff member who is responsible for tracking all infrastructure projects.

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Yet Another Looming Financial Disaster

The Sequel: The Lack of a Funded Infrastructure Replacement Program

No Reductions in Service

“There will not be any corresponding reduction in service.” I have a close friend that I met during our University Public Administration program days. We have stayed close during out respective forty year careers and talk or meet a couple of times a month.   He works for a large district that until last month had […]

(Yet Another) Looming Financial Disaster: The Lack of a Funded Infrastructure Replacement Program

When RCS undertakes a Development Impact Fee (DIF) Calculation and Nexus Report, one of the exhibits included in the Report is a table indicting the replacement value (not the depreciated value) of the City’s currently owned infrastructure/physical assets.  The replacement value information is not technically required for the calculation of the DIFs but has proved […]

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