Tag: capital planning

Finance and Budgeting

Enterprise Funds and User Fees: Calculating the True Cost of Water and Sewer Service

Enterprise Funds and User Fees: Calculating the True Co...

Milo Chen Feb 24, 2026 0

This article explains how municipalities can calculate the true cost of water and sewer service by accounting for operating expens...

Finance and Budgeting

Building, Growing, and Legally Using Capital Reserve Funds

Building, Growing, and Legally Using Capital Reserve Fu...

Angela Ruiz Jul 5, 2025 0

Capital reserve funds let local governments systematically set aside and prudently invest money earmarked for specific capital pro...

Highway and Public Works

Choosing Condition-Rating Systems: PCI, NBM, Culvert Ratings, and Beyond

Choosing Condition-Rating Systems: PCI, NBM, Culvert Ra...

Mark De Mers Jul 4, 2025 0

Condition ratings do not fix potholes or replace beams, but they transform anecdotal complaints into quantifiable risk, letting el...