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How not to calculate Development Impact Fees - How AB 602 may affect you
2022 brought into law a new effort to standardize Development Impact Fees with the passage of AB 602, which, among other things, requires...
Scott Thorpe
Jun 12, 20223 min read
How often is enough? When should you update your fees
As a fee consultant, the question that I get asked most often is, “How often should we be updating our fees?” Once I dispose of the...
Eric Johnson
May 15, 20222 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


CSMFO Conference
If you are attending the CSMFO Conference in San Diego next week, please stop by Booth 313 and say Hi. And if you are coming on Tuesday,...
Eric Johnson
Feb 10, 20221 min read
Taxes already pay staff’s salaries, don’t they?
A question that I am often asked by City Council members is, “Aren’t taxes already paying staff’s salaries, so why do we need to worry...
Eric Johnson
Nov 14, 20212 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


But Wait…There’s More! A Fee Study Gives You More Than Additional Revenues
The common understanding is that a fee study is performed to increase city revenues (even though the conversation should be about...

Chu Thai
Sep 13, 20213 min read


The Effect of Time on Saved Money
I’m going to keep this short, but I think it’s powerful. It’s about what happens to your saved money over time. I was recently contacted...
Scott Thorpe
Aug 15, 20212 min read


Another Look at Proposition 26
In a recent article, I talked about Proposition 4, passed in 1979, as the godfather of voter initiatives that defined service fees and...
Eric Johnson
Jul 11, 20212 min read


Modified Deposit Fees to the Rescue
After calculating the full cost for a current development-related application, the RCS effort turns to the process of cost recovery by...
Rick Kermer
Jun 14, 20213 min read


Always give 100% at work
I always give 100% at work; 10% on Monday, another 20% on Tuesday, 40% on Wednesday, almost done with another 10% on Thursday, and the...

Chu Thai
May 16, 20212 min read
The difference between COA and DIF Projects
The City needs capital additions to its many infrastructures in order to continue to be able meet the service demand needs of new...
Scott Thorpe
Apr 18, 20213 min read


Government as a Business - an idea past its time?
When the authors of Proposition 4 in 1979 were writing the ballot measure it was based on the idea that government should act more like a...
Eric Johnson
Mar 14, 20212 min read


Evolution of the Hourly Rate
A recent question on the CSMFO website was from a finance director that wondered what to do when the fiscal year had twenty-seven pay...
Rick Kermer
Feb 14, 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


RCS Impact Fees are Battle Tested
The last thing I ever needed to hear from one of my clients was “We are being sued over our impact fees”. Never fun. But that is just...
Eric Johnson
Dec 15, 20205 min read


Do You Need a Fee Audit?
After going through the process of doing a Fee Study and getting the fees approved by your Council, your thoughts turn to having a really...
Eric Johnson
Nov 15, 20202 min read


Setting the Record Straight on PRA Fees
The California Public Records Act (PRA), all the supplementary legislation, and numerous court decisions has made it clear and specific...

Chu Thai
Oct 19, 20206 min read


The Perfect Fiscal Storm
My hometown is asking voters to approve a sales tax increase of 1.25% in November 2020. I know they need the money, but it is certainly a...
Rick Kermer
Aug 9, 20205 min read


Accessory Dwelling Unit Impact Fee Calculation
In July of 2017, I wrote my first RCS article about Accessory Dwelling Units (ADUs) in which I merely identified the differing types of...
Scott Thorpe
Jun 21, 20204 min read
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