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Next Steps After a Fee Update
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...
Eric Johnson
May 16, 20232 min read
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CAP Changes Affecting the FBHR
As an astute governmental finance professional, you already know the impact on the Fully Burdened Hourly Rate (FBHR) caused by salary and...
Rick Kermer
Apr 11, 20232 min read
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Allocating Administrative Functions in Other Departments
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...

Chu Thai
Apr 15, 20182 min read
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Supporting Your Interfund Transfers
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...
Eric Johnson
Oct 14, 20142 min read
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It’s time to think about updating your Cost Allocation Plan
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...
Eric Johnson
Sep 22, 20112 min read
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Long-Range Financial Plans
I got a call recently from a California city interested in consultants that did long-range financial plans (LRFP). I couldn’t remember...
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Jun 8, 20083 min read
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Cost Allocation Plan vs. Internal Service Fund
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...
Eric Johnson
Apr 6, 20083 min read
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To ISF or not to ISF?
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...
Eric Johnson
Mar 5, 20082 min read
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Caltrans A-87 Cost Allocation Plan
Everyone has heard of the federal Office of Management and Budget (OMB) Circular A-87. And everyone feels they need an A-87 Cost...
Eric Johnson
Nov 1, 20072 min read
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What type of CAP should I use?
The A-87 CAP was created because our profession (Municipal Finance Officers Association, at the time) wanted overhead reimbursement on...
Eric Johnson
Nov 30, 20062 min read
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