So you have just updated your fees and you are justifiably proud of this accomplishment. Now, what’s next? You could just rest on your...

As an astute governmental finance professional, you already know the impact on the Fully Burdened Hourly Rate (FBHR) caused by salary and...

During my time as a Finance Director I was happy with hiring the best user fee consultant for the job and letting him or her do all the...

It seems that a number of cities have gotten letters from a law firm asking for the back-up detail for their interfund transfers from...

If you use a Cost Allocation Plan (CAP) to recover General Fund costs from your Enterprise Funds, then it’s time to start thinking about...

I got a call recently from a California city interested in consultants that did long-range financial plans (LRFP). I couldn’t remember...

In last month’s article I wrote about what happens when you write a Program Budget and no one cares. In other words, you have identified...

Being someone who allocates costs for a living, it has become an axiom that if you can allocate costs then you do it. But is more...

Everyone has heard of the federal Office of Management and Budget (OMB) Circular A-87. And everyone feels they need an A-87 Cost...

The A-87 CAP was created because our profession (Municipal Finance Officers Association, at the time) wanted overhead reimbursement on...