Cost Accounting in Local Government

General

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

We do not have a Water Crisis

Yes, we have a drought and it critical that we do something about it. But, we need to do something smart and the criminalization of water waste by the California State Water Resources Control Board (SWRCB) is just plain dumb. In our system of capitalism, which no one except SWRCB suggests abandoning, the marketplace determines […]

Planning for the Future without Contracting

There has been a groundswell of California local governments contracting out the delivery of services that formerly were provided by employees.  The latest was the decision by the City of Newport Beach to contract out lifeguard services at one of their popular beaches. The rationale was bluntly stated in words to the effect that the […]

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