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.

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.

Articles

 
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Should voters approve new taxes without seeing the books?

As Californians head to the polls, voters statewide will be deciding on whether to approve hundreds of millions of dollars in local tax hikes and new government bonds. The problem? Over two dozen cities, counties and school districts are asking for more money, but elected officials in those jurisdictions don’t even know what their financial…

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Should California Take On More Debt for Schools?

Californians tend to be credit card debt-laden and don’t seem to mind adding more debt to their monthly financial commitments. That may be why they, as voters, do not flinch when Sacramento legislators put bond measures on the ballot. These propositions usually receive enough votes to succeed and permit the state to borrow more money….

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A Checklist for Cities Dealing With Tight Budgets

There are several reasons for someone to run for public office. My journey set its own course, thanks to the nature of my previous occupation. As a certified public accountant, I would be asked to serve on nonprofit boards and invariably become the organization’s treasurer. So when I was asked to run for county treasurer,…

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Revisiting 5 Rules for Successful School Bond Measures

A quarter of a century ago, in conservative Orange County, two school bond measures were approved by voters, receiving more than two-thirds of the votes. This was something not seen in more than two decades. As the Orange County treasurer-tax collector at the time, many constituents were asking for my advice on such ballot measures,…