skip navigation
MRSC logo

Have a Research Question?

Ask MRSC

Have a Research Question?

Ask MRSC
About Our Blog Our Authors

MRSC Insight Blog


Posts for Cheryl Grant

Utility Taxes: Are You Assessing Them Correctly?

February 18, 2026  by  Cheryl Grant
Category:  Revenues ,  Utilities - Billing and Collection

Cities and towns may impose taxes on utilities operating within their jurisdictions on municipally owned utilities. How are municipalities calculating these taxes, and how can they be sure the taxes have been calculated to the extent local code provides?

Read more

Interfund Loans: Can We Really Borrow Money from Ourselves?

November 12, 2025  by  Cheryl Grant
Category:  Accounting

Used for cash flow gaps, pre-grant expenses, or equipment buys, interfund loans let one fund within an entity lend to another. What should local governments know about these tools to make the best use of them?

Read more

2025 Legislative Updates to the Real Estate Excise Tax Program

July 28, 2025  by  Cheryl Grant
Category:  Revenues ,  New Legislation and Regulations

The real estate excise tax (REET) program was modified by recent legislation, giving cities, towns, and counties more flexibility in how locally generated REET funding can be used.

Read more

A Primer on Local Government Funds

May 7, 2025  by  Cheryl Grant
Category:  Fund Balance and Reserves

Does your local government need a special fund for an investment trust? How about for capital projects, enterprise, or debt service? The number and types of funds a local agency's budget includes should be tailored to that agency's needs and circumstances.

Read more

Financial Protections for Small Jurisdictions: What Local Government Leaders Need to Know About Fraud

February 3, 2025  by  Cheryl Grant
Category:  Accounting ,  Financial Management

Fraud is damaging for any public agency but especially for small jurisdictions that already lack crucial resources. What safeguards can local leaders put in place to protect their agencies against fraud, and by extension, provide clear guidelines for agency staff?

Read more

Changes to Sales and Use Tax for Public Facilities in Rural Counties

November 20, 2024  by  Cheryl Grant
Category:  Parks and Recreation Facilities ,  Sales and Use Taxes

Since its inception in 1997, revenue from the Rural Counties Public Facilities Sales Tax has primarily been used for economic development purposes, but there have been a few recent legislative changes clarifying how the funds can be used.

Read more

A close up of a person reviewing financial data

Need a Crash Course in Government Finance? Our Finance Bootcamp Is What You've Been Waiting For

August 28, 2024  by  Cheryl Grant
Category:  MRSC News and Updates ,  Accounting ,  Budgets and Budgeting ,  Finance Policies ,  Financial Reporting

MRSC’s new Municipal Finance Bootcamp is a five-day crash course for professionals new to government finance. It covers topics like BARS, payroll, budgeting, and much more.

Read more

Yellow toy dump truck on dollar bills background

Can We Use REET Funds for That?

June 12, 2024  by  Cheryl Grant
Category:  Revenues

REET 1 or 2 tax revenue can be an important source of funds for local governments, but this revenue is restricted and can only be used for certain purposes. Confusion around what constitutes an eligible use has generated many questions for MRSC consultants over the years. 

Read more

Using "Why" to Keep Your Policies and Procedures Relevant

April 9, 2024  by  Cheryl Grant
Category:  Purchasing and Contracting ,  Finance Policies ,  Operating Policies ,  Personnel Policies

Policies and procedures can become outdated, irrelevant, or incorrect. By asking "why," local government staff and elected officials can help keep policies relevant through regular cycles of review and updating.  

Read more

A series of 4 bars increasing in height with up arrow across the top

Salary Increases Coming in 2024 for Many Special Purpose District Officials

December 18, 2023  by  Cheryl Grant
Category:  Compensation ,  Special Districts

Every five years elected commissioners, board members, supervisors, and directors of special purpose districts receive increases in compensation as established by the Washington State Office of Financial Management. The next increases take effect January 1, 2024.

Read more

A surprised man holding a laptop

I Didn’t Know MRSC Had That!

November 1, 2023  by  Cheryl Grant
Category:  MRSC Topics

The MRSC website has a variety of resources to offer local government staff, especially clerk/treasurers from small cities. MRSC Finance consultant Cheryl Grant gives us a preview of her favorite resources.

Read more

Introducing Cheryl Grant, MRSC's Newest Finance Consultant

August 30, 2023  by  Cheryl Grant
Category:  MRSC News and Updates

MRSC welcomes Cheryl Grant onto the team as our newest finance consultant. Cheryl is excited to be working with small cities and agencies.

Read more