Cost Studies
The same person who is credited with inventing accounting, Luca Pacioli, an Italian mathematician from the 15th century, is also credited with inventing cost accounting. Where “regular” accounting is important for financial statements, cost accounting is essential for determining what products cost and how they should be priced. In large private sector companies, there are […]
Allocating Administrative Functions in Other Departments
Allocating Administrative Functions in Other Departments
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 […]
Mandatory Approval of Accessory Dwelling Units
In July I wrote about the State Legislature requiring easier paths to increasing residential Accessory Dwelling Unit (ADU) construction (SB 1069). This action is no doubt a massive intrusion into local planning and is rife with problems, but it’s too late to debate those points. Now it’s time to deal with them and try to […]
Next Steps After a Fee Update
What should a City do after completing a Fee Study and before the next Fee Study
Fee Increases in Between Cost Studies
When I first started doing Cost Studies, cities were unlikely to know the cost of their services let alone charge what the services cost. The most common approach, when fee increases were considered necessary, was to compare the city’s fees with neighboring cities, which I called the “blind leading the blind” update. Later, as cost […]
Accessory Dwelling Units
Many of you have been wrestling with integrating the recently passed State legislation (AB 2299 and SB 1069) that requires most cities to accommodate second dwelling units, referred to as “accessory dwelling units,” within your development rules and regulations. Regardless of your own city ordinances on the issue, the new state law is probably more […]
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