RCS was founded by two former City Managers (Doug Ayres & Lee Weber) and a former Finance Director (Rick Kermer), to address the fiscal challenges from the adoption of Propositions 13 & 4.  Our founding partners knew that reduced tax revenues would reduce or eliminate tax subsidies to fee services. Therefore, the financial health of cities required that they know the cost of their services. Forty years later, Revenue & Cost Specialists continue to focus on cost allocation and service cost calculations.