Cost Accounting in Local Government


Police Station Sizing

Those of you with your own in-house police departments have sworn officers (henceforth “officers”) and police department space for them to work out of.  Dividing the amount of police department square feet space by the number of officer’s results in the de-facto standard of square foot of space per sworn officer.  What is your standard?  […]


What do I want to pay for? That is the Question

There is a favorite game being played today called “Catch the Fee that’s Really a Tax.” This game is played by many well-intentioned individuals who believe that fees are being adopted that are “fees” in name only. If we assume for the sake of argument that the “fee” which is alleged to be a tax […]


Rethinking Animal Control

When our company started doing cost of services studies in the early 1980’s, it was routinely suggested that 50% of animal control costs could be recovered from dog licenses. The other 50% was looked at as a public safety expense to protect the community from rabies. In other words, all residents of the community would […]