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General Plan Financial Element
I wrote this for the RCS Newsletter in August, 2013, and it was published as The Missing Ingredient in State-Mandated General Plans in the ICMA Public Management magazine in March 2014. Timeline for Good Government Planning 1927 - State creates authority for (O.K. creates = requires) cities/counties to prepare a General Plan. 1955 - Circulation and Land Use Elements required. 1967 - Housing Element required. 1970 - Conservation/Open Space Element required. 1971 - Safety,
Scott Thorpe
Jul 124 min read
Let's Talk Trash
California newspapers ran articles in January 2026 about the abysmal performance of the State’s recycling program. The legislature adopted fixes to the program and we are now seeing a struggle between the packaging industry, CalRecycle, the Governor and the State Legislature over whose vision is going to win. Given the expectation for new laws, new lawsuits and rapidly-filling trash sites, there are a few basic facts that I would like to put on the table. Fact 1: Although the
Rick Kermer
May 142 min read
The Nuts and Bolts of Fees
Earlier this month we were pleased to present a session on the Nuts and Bolts of Fees at the California Municipal Revenue & Tax Association Conference. It was a great conference, and if you are not yet a member of CMRTA, we suggest that you check them out at www.cmrta.org . The session provided an overview of User Fees and Development Impact Fees, including: Constitutional Background Methodology Recent Court Cases and Legislation Accounting and Reporting Even if you were not
Eric Johnson
Nov 20, 20251 min read
Municipal Fire Insurance?
This is a “shout out” to someone that I greatly admired. I first met Ronny Coleman while doing a study for the City of San Clemente,...
Rick Kermer
Aug 14, 20253 min read
Other Uses for a "Fee Study"
What many readers think of as a “Fee Study” was created by RCS (née Management Services Institute) back in 1980. We called the “Study” a...
Rick Kermer
Aug 12, 20243 min read
Zoom, Zoom, Zoom, Let's go meet in my room
So, I can crunch numbers all night…and make it all right. Yeah, video conferencing has become a part of my workplace, and in my opinion,...

Chu Thai
Feb 14, 20232 min read
Econ & Psych 101 and the Overconsumption of Water
How a review of basic economics and psychology can help us solve the "water crisis."
Rick Kermer
Aug 14, 20224 min read
Seeking Civil Society - Redux
“Yes, Virginia, It Does Matter Whose Ox is Gored.” I’m sincerely interested in promoting civil society. As a preface to this article, I...
Rick Kermer
Apr 10, 20222 min read
Preparing for Climate Change as a Finance Director
I remember enjoying the early Tom Clancy novels. In 1994, I heard that his latest novel, Debt of Honor, involved a commercial airliner...
Rick Kermer
Oct 17, 20213 min read


Gratitude for 2020
I am certainly happy that we’re in 2021, and there’s a vaccine for the virus which has affected all our lives and killed over 2 Million...

Chu Thai
Jan 25, 20212 min read
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