Cost Accounting in Local Government

Author Archive

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 […]

Where is the General Plan Financial Element?

1927 – State creates (requires) authority for cities/counties to prepare a General Plan. 1955 – Circulation and Land Use Elements required. 1967 – Housing Element required. 1970 – Conservation/Open Space Element required. 1971 – Safety, Seismic Safety, Noise, and Scenic Highway elements required. 1984 – Seismic Safety Element is merged with Safety Element and Scenic […]

Surprises are Bad

Does your agency have a Revenue Book and someone assigned as Revenue Czar? The Revenue Czar is charged with knowing everything there is to know about every revenue source your agency receives, and the Revenue Book catalogs that information.   Or, in the alternative, are these revenue responsibilities autonomously decentralized throughout the organization with the people […]

Capital Infrastructure Defines Your Service Level

The Levels of Service (LOS) provided to the residents or businesses of any given City service is based upon (or limited by) the finite capacity of the infrastructure related to that service.  The design of any municipal project has a finite capacity, such as a four lane road segment, a 30” storm drainage pipe segment, […]

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