Cost Accounting in Local Government


The Downside of Water Conservation

This discussion is for the end-user water supplier that is not subsidized with tax dollars. You are about to start a dance that may take years to fully play-out. The act of raising water rates to discourage consumption or to compensate for higher State water rates will inevitably lead to a decline in water consumed. […]

Ensuring Utilities Pay Their Way

In the early 1980s, we pioneered the use of the Franchise Fee as a fee for the use of a city’s rights-of-way by the municipal utilities. Our insistence on the franchise fee as a fee and not a tax flew in the face of conventional wisdom at the time, which considered it a tax. Our […]