Fiscal Capacity
A Balanced Budget Can Still Hide a Failing Financial Model
Why annual budgeting is not enough to understand long-term public agency capacity.
Read the briefing →Insights
Perspective for public agency leaders.
Short, practical public finance analysis for governing boards, executives, finance directors, and staff.
Pensions & OPEB
What Governing Boards Need to Know About CalPERS UAL
Pension costs are not just actuarial outputs. They are claims on future public capacity.
Read the briefing →Debt Affordability
Debt Affordability Is a Governance Question
The issue is not whether debt is available. The issue is whether the obligation fits the long-term fiscal model.
Read the briefing →Rates & Revenue
Rate Increases Are Inevitable. Surprises Do Not Have To Be.
Public trust improves when rate strategy is tied clearly to service, infrastructure, and long-term cost.
Read the briefing →Ready to discuss your agency's fiscal capacity?
Schedule a confidential conversation about your capital needs, pension pressures, revenue strategy, upcoming financing, or long-term financial plan.