Cost Accounting in Local Government


The Legacy of Fads

The Legacy of Fads in municipal budgeting

Budgetary Pitfalls

Budgetary Pitfalls to watch out for.

Use EIFDs to Improve your Infrastructure

Use Enhance Infrastructure Financing Districts to improve your infrastructure

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 […]

Contracting: The Good, the Bad, and the Ugly

Given the renewed interest in contracting as a way to save money, it seems like a good time to review the experience of agencies that have tried this and learned hard lessons for the benefit of the group. There are two general categories of contracting: (1) Contracting for peak loads; and, (2) Contracting the entire […]

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 […]

Don’t forget about your Infrastructure

A recent report by the California Statewide Needs Assessment Project, a coalition of local government groups, identified more than $82 billion in repairs and reconstruction needs on California’s local streets. This, of course, is not news for those that follow such things.  But as local government starts to emerge from the crater that was the […]

Previous Posts