Center for Public Accountability

The Center for Public Accountability promotes fiscal transparency and sustainability by providing financial data and analysis of California’s cities, counties and school districts, and offers a roadmap to sound governance for California’s local elected officials.

Resources

Tracks the financial health of California cities, counties and school districts. The interactive database allows users to track how elected officials are managing local budgets, support ongoing budget decision making and identify financial red flags. CPC’s dashboard uses public data from Annual Comprehensive Financial Reports (ACFR) that local governments are required to submit every year to get access to federal funds. The dashboard provides key financial metrics to allow local elected officials, analysts, reporters and citizens to understand how cities are performing overall and in comparison to other cities, and spotlight concerning financial trends.

Former California State Senator John Moorlach’s financial ranking report card provides rankings on how residents of across California are impacted by the financial standing of their cities, counties, and school districts. This is derived by dividing a city’s unrestricted net position  which reflects the available resources that the city can use for general purposes, such as public services, operations, and includes assets and liabilities  by their population. In addition, Moorlach also provides rankings on all 50 states.

John Moorlach

Senior Fellow & Director, Center for Public Accountability 

As a Certified Public Accountant and Certified Financial Planner, John Moorlach began his career in public service 20 years ago when he warned that then Orange County Treasurer-Tax Collector Robert Citron’s risky investment strategies would lead to bankruptcy. Moorlach’s warnings proved true when Orange County filed for bankruptcy protection in December 1994, then the largest municipal bankruptcy in U.S. history. He was appointed the county Treasurer-Tax Collector in 1995 and was twice re-elected. In 2006, voters elected John to serve in his first of two terms on the Board of Supervisors, where he continued his focus on reforming the county’s budget practices and sounding the alarm on the county’s growing unfunded liabilities. He served from 2015 to 2020 as the State senator for the 37th Senate district. He is now a senior fellow and director of CPC’s Center for Public Accountability.
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Marc Joffe

Senior Fellow, CPC Center for Public Accountability

Marc Joffe is President of the Contra Costa Taxpayers Association and a California Policy Center visiting fellow.

After a long career in the financial industry, including a senior director role at Moody’s Analytics, he transitioned to policy research at CPC and Reason Foundation. Joffe’s research focuses on government finance and state policy issues.

Marc earned an MBA from New York University and an MPA from San Francisco State University.

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Mark Moses

Senior Fellow, CPC Center for Public Accountability

Mark Moses has thirty years of experience in local government administration and finance. His recent book, The Municipal Financial Crisis – A Framework for Understanding and Fixing Government Budgeting (Palgrave Macmillan, January 2022).

Articles

 
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Wildfires and the Efficient Government Trap

The misguided quest for efficient government As the wildfires raged in southern California last month, we witnessed bipartisan support for the reintroduction of The Fix our Forests Act, ostensibly designed to reform forest management. At the same time, the Los Angeles Department of Water and Power announced that it will submit to outside investigations to…

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California Government Breaks its Social Contract with Rich Liberals

Conservatives often wonder why California’s 13.3 percent top marginal income tax rate has not driven out more of its affluent residents. Indeed, a family earning $10 million annually stands to save over $1 million each year by moving to Texas, Florida, or another state that does not levy an income tax. But many high earners…

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Newsom Doubles Down on Hopeless High-Speed Rail Project

Pushing back against the winds of change in Washington, DC, California Governor Newsom reiterated his commitment to the state’s high-speed rail (HSR) boondoggle while tacitly lending support to a new effort to incinerate taxpayer funds: a 54-mile high-speed connector line that would join HSR with Brightline West service planned for the I-15 corridor.   Newsom participated…

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Modernizing Municipal Reporting Conference

After a period of municipal financial stability, California local governments are once again facing fiscal distress. A robust system of municipal financial reporting and monitoring can provide early warnings of fiscal trouble and allow policymakers at the state and local level to proactively address them. Join California Policy Center and XBRL US for a half-day conference, Modernizing Municipal Reporting, featuring keynote speaker California…