Cost Accounting in Local Government

General

A Tribute to Doug Ayres – Part I

Have you heard of Doug Ayres? If you are old enough, you might have worked for him or taken a class from him. Or, like me, you might have had an experience where he was trying to sell his consulting services to your city. My first experience was the latter. I was Controller for the […]

The Proposition 13 con job

Forty years ago, in 1978, California voters passed Proposition 13 by an overwhelming margin. This proposition significantly changed California public finance by reducing property taxes. The rationale for its passage was that it saved people, especially those on fixed income, from losing their homes due to large increases in property taxes. Howard Jarvis, the author […]

Mitigating the Impact of Accrued Benefit Payouts

You’re going into the fiscal year with a balanced budget and no clouds on the fiscal sky. Suddenly, in July, your police chief announces his retirement. The chief has been at the city his entire career. Beginning as a patrol officer, he rose through the ranks and is beloved by the community. You do a […]

Seeking Civil Society

I was recently at a council meeting where, during public comments, several individuals targeted specific councilmembers with abusive comments. It disturbed me at the time and I’ve been thinking about it since then. As a kid, I was taught that if I couldn’t say something nice, I shouldn’t say anything at all. Wow, how times […]

Local Government Revenues

If the purpose of government is to take some of my money and pool it with some of your money in order to do something that we all benefit from, then the revenue limitations that started with Proposition 13 have reduced what California governments have been able to do for the common good. The voters […]

Privatizing the Water Utility – Issues

There are many issues and unintended consequences to privatizing a public utility.

Preparing for El Nino

Local Government Preparations for El Nino

Use EIFDs to Improve your Infrastructure

Use Enhance Infrastructure Financing Districts to improve your infrastructure

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