"This may strike many readers as odd, but most governments have no idea how much it costs to deliver the services they offer. Even if they can give you a budget figure for each service, it typically excludes indirect costs, such as administrative overhead, capital costs and employee fringe benefits. How can one even establish an appropriate subsidy if one doesn't know the cost of a service?" - Gaebler & Osborne, Reinventing Government, pp.216-217, 1992 Guiding Principle It is to allow local government to be able to answer the above question that Revenue & Cost Specialists was founded. We continue to provide consulting services and software products, through Government Software Systems, to help local agencies make informed decisions about their financial future.