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Journal

Accounting

Accounting

The latest ideas, insights and action around transparent local accounting.

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Are Federal Transit Grants Hurting, Not Helping, Public Transportation?

Three case studies reveal how top-down funding creates rigidity, waste, and systems that cities cannot afford to fix or abandon.

Highways
Accounting
Are Federal Transit Grants Hurting, Not Helping, Public Transportation?
Ground Zero: Los Angeles and the Endgame of the Growth Ponzi Scheme

Los Angeles didn’t mismanage its way into crisis. It built its way here.

Accounting
Ground Zero: Los Angeles and the Endgame of the Growth Ponzi Scheme
A Tale of Two Developments

You probably wouldn’t be able to tell these two buildings apart, yet their economic performance couldn’t be more different. A deep dive by geospatial firm Urban3 shows why that’s the case.

Accounting
A Tale of Two Developments
Northwest Arkansas by the Numbers: Stability or Sugar Rush?

What the Finance Decoder revealed about Fayetteville, Springdale, and Siloam Springs—through the eyes of a local Strong Towns member.

Accounting
Members
Northwest Arkansas by the Numbers: Stability or Sugar Rush?
Six Roundabouts to Nowhere

What do you get when you combine too much funding, a broken development model, and no clear priorities? A six-roundabout interchange built to serve big-box stores that are already closing.

Accounting
Streets
Six Roundabouts to Nowhere
This Small Restaurant Outperforms Walmart — Here’s Why

What do a taqueria, a bike shop, and an art center have in common? They’re all outpacing a retail giant when it comes to property tax revenues.

Accounting
This Small Restaurant Outperforms Walmart — Here’s Why
The Intersection of Waste and Opportunity

An intersection redesign in Fairbanks, Alaska, proves that road projects are not always improvements—and that DOT priorities are often out of touch with reality.

Highways
Accounting
The Intersection of Waste and Opportunity
Stop Banking on Subsidies and Start Building What Works

As Norwalk navigates a housing crisis, one thing is clear: the path forward isn’t scale for scale’s sake—it’s building smarter, more affordably, and with the community in mind.

Accounting
Stop Banking on Subsidies and Start Building What Works
This Tool Makes Municipal Finance… Fun?

Over 20 communities have used the Finance Decoder to turn dense spreadsheets into clear direction—proving that financial transparency doesn’t have to be dull.

Accounting
This Tool Makes Municipal Finance… Fun?
What Happens to Your City When the Federal Check Doesn’t Clear?

We’re not just looking at a future where cities can’t count on federal support. We’re facing one where Washington itself might be powerless to intervene, even if it wanted to.

Accounting
What Happens to Your City When the Federal Check Doesn’t Clear?
Columbus Locals Turn Data into Dialogue

What happens when everyday people dig into a city’s balance sheet? In Columbus, it sparked a three-hour conversation—and maybe a shift in mindset.

Accounting
Local Conversations
Columbus Locals Turn Data into Dialogue
Why Do Commercial Spaces Sit Vacant?

Instead of letting their commercial buildings sit empty, surely it would be better for landlords to lower the rent and got some use out of the building, right? Wrong. Here’s why.

Accounting
Why Do Commercial Spaces Sit Vacant?
When Systems Are Fragile, They Break. Here's What That Looks Like.

Programs that rely on federal subsidies eventually collapse—or hollow out in slow motion. That doesn’t mean we should fight harder to protect those subsidies. It means we should build towns that don’t need them.

Accounting
When Systems Are Fragile, They Break. Here's What That Looks Like.
Growth Ponzi Scheme Leaves Virginia Town With $34 Million Dilemma

The Growth Ponzi Scheme encourages city governments to take on obligations they can never hope to sustain. Purcellville, Virginia, offers a stark example of where this path leads.

Accounting
Growth Ponzi Scheme Leaves Virginia Town With $34 Million Dilemma
Citizen Development = Higher Value Per Acre

Conventional thought would tell us that the new commercial developments in a city should be the most productive compared to the older buildings downtown, but that’s not necessarily the case.

Accounting
Citizen Development = Higher Value Per Acre
Christmas Cookie Inflation Index, 2024 Update

This year, official inflation is up 2.6% while the Christmas Cookie Inflation Index rose by 6.2%. What does that mean?

Accounting
Christmas Cookie Inflation Index, 2024 Update
Places and Non-Places

Accounting
Streets
Places and Non-Places
How Brainerd’s New Ice Machine Exposes Community Apathy and Decline

Brainerd, Minnesota’s newest addition isn't exactly cause for celebration. Instead, this “high-tech” ice machine reveals deeper issues with public investment, community apathy and neighborhood decline that can plague cities.

Accounting
How Brainerd’s New Ice Machine Exposes Community Apathy and Decline
What Strong Towns Really Says About Infrastructure Spending

Are urban areas really more financially sustainable than suburbs? Do urban areas inherently have higher infrastructure costs? Here's what Strong Towns actually says about the Suburban Experiment and infrastructure spending.

Accounting
Highways
What Strong Towns Really Says About Infrastructure Spending
Oh Great, More Subsidized Housing (No, Not That Kind)

Housing
Accounting
Oh Great, More Subsidized Housing (No, Not That Kind)
It’s Not Just Houston That’s Broke. So Are Silicon Valley Cities.

The financial struggles of Houston and the cities of the Silicon Valley area—as well as tens of thousands of others across North America—have the same underlying cause.

Accounting
It’s Not Just Houston That’s Broke. So Are Silicon Valley Cities.
Here’s the Real Reason Houston Is Going Broke

Houston’s fiscal problems are less critical than other major cities with large budget shortfalls—yet, their mayor is correct when he said his city is broke, that the financial approach of the city is clearly not working. Here’s why.

Accounting
Here’s the Real Reason Houston Is Going Broke
Christmas Cookie Inflation Index, 2023 Update

"I have long believed that Americans are being gaslit when it comes to inflation, that official statistics understate the inflation we all experience."

Accounting
Christmas Cookie Inflation Index, 2023 Update
Stop Subsidizing Suburban Development, Charge It What It Costs

I was asked how much the typical suburban development is costing this Tennessee city. Here’s what I found.

Accounting
Stop Subsidizing Suburban Development, Charge It What It Costs