I’m writing this on March 18, 2011, or seven days after the magnitude 9.0 earthquake rocked Japan followed by a four meter tsunami that...

As a child I remember a number of instances of being with my Dad and watching magicians pull rabbits out their hat.  I generally found it...

Statement 34 was adopted with much fanfare by the Governmental Accounting Standards Board (GASB) in June of 1999. By the end of 2004,...

With every passing day the State budget deficit seems to grow deeper. So what do the voters say to Sacramento? We don’t believe you. The...

In this time of financial uncertainty it has become common for cities, and even the State, to call for across-the-board reductions in...

Last month’s newsletter ended with the question whether programs with their own funding source should be treated differently in the...

As the State concludes its annual kabuki dance over the budget, it reminds me of the fact that no one in State government is setting...

I got a call recently from a California city interested in consultants that did long-range financial plans (LRFP). I couldn’t remember...