Budgeting
Rethinking Animal Control
When our company started doing cost of services studies in the early 1980’s, it was routinely suggested that 50% of animal control costs could be recovered from dog licenses. The other 50% was looked at as a public safety expense to protect the community from rabies. In other words, all residents of the community would [...]
To Outsource or not to Outsource
In these days of budget angst and woe you may be getting pressure from your elected officials or community to outsource services that are currently provided by City staff. But will this actually save the City money while providing the same level of service to the community?
Keeping Budget Problems in Perspective
I’m writing this on March 18, 2011, or seven days after the magnitude 9.0 earthquake rocked Japan followed by a four meter tsunami that devastated the City of Sendai followed by a still unfolding nuclear disaster as the plume of radiation has finally made it to the West Coast. While we are cutting our budgets [...]
There are no more rabbits
As a child I remember a number of instances of being with my Dad and watching magicians pull rabbits out their hat. I generally found it entertaining, but after a few times began to wonder why my Dad always watched so intently, as I would have thought he understood the trick by now. Later in [...]
Achieving the Potential of GASB 34
Statement 34 was adopted with much fanfare by the Governmental Accounting Standards Board (GASB) in June of 1999. By the end of 2004, more than 84,000 governmental units were required to include the (estimated) historical cost of infrastructure in their comprehensive annual financial reports. This statement had been circulating in various forms almost since the [...]
Using a Program Budget to Restore Trust
With every passing day the State budget deficit seems to grow deeper. So what do the voters say to Sacramento? We don’t believe you. The voters think that they are sending enough revenue to the State for them to be able to provide all of the services that the State provides. Of course, the voters [...]
Should Across-the-Board Cuts affect all Departments?
In this time of financial uncertainty it has become common for cities, and even the State, to call for across-the-board reductions in expenditures. But what if a department or function is entirely fee supported? This could apply to Building & Safety, Current Planning, and Development Engineering. Should those departments have to reduce staffing even if [...]
Prioritizing Your Budget – Part II
Last month’s newsletter ended with the question whether programs with their own funding source should be treated differently in the prioritization process. The best answer to that question is Yes and No.
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