November 10, 2020 | Budget and Policy Post

An Analysis of University Reserves

Provides high-level analysis of reserves at the California State University (CSU) and University of California (UC); describes the segments’ reserve policies, examines their reserve levels, highlights recent developments, and discusses issues for legislative consideration.

November 10, 2020 | Budget and Policy Post

An Analysis of University Cash Management Issues

Analyzes cash management issues at the California State University (CSU) and University of California (UC); compares cash flow, examines how the state and universities invest their cash, and summarizes how the universities helped the state with its cash management during the Great Recession; concludes by identifying cash issues that have arisen during the COVID-19 pandemic and discussing related issues for legislative consideration.

Update on COVID-19 Spending in California

November 5, 2020

Provides a high-level summary of state and federal funds provided to date to respond to the coronavirus disease 2019 (COVID-19); discusses spending authorities, funding sources, and the amounts of spending authorized so far.

The 2020-21 Budget

Labor Agreements to Achieve Budgetary Savings

September 9, 2020

Provides historical record of all the labor agreements between the state and its employees to reduce state costs in 2020-21 and—in most cases—2021-22; provides comments and recommendations to help the Legislature think through future decisions to reduce employee compensation should the budget problem persist beyond 2021-22.

What Threat Does Sea-Level Rise Pose to California?

August 10, 2020

Describes available research on how rising seas threaten California’s coast in seven categories: public infrastructure, private property, vulnerable communities, natural resources, drinking and agricultural water supplies, toxic contamination, and economic disruption.

Improving California's Response to the Environmental and Safety Hazards Caused by Abandoned Mines

August 4, 2020

Describes historical mining practices, the risks AMLs pose to the environment, the coordination across the many state and federal agencies to address AML issues, and laws and programs governing the remediation of AMLs.

Review of the Draft 2020 High-Speed Rail Business Plan

March 13, 2020

Provides an overview of the high‑speed rail project, describes the major features of the draft 2020 business plan, identifies key oversight issues for the Legislature to consider, and provides options at this critical decision point.

Analysis of California’s Physician-Supervision Requirement for Certified Nurse Midwives

March 11, 2020

Analyzes the impact that removing California’s current physician‑supervision requirement for nurse midwives would have on health care outcomes and access to care for mothers and their infant.

Excess ERAF: A Review of the Calculations Affecting School Funding

March 6, 2020

Identifies concerns about the calculation of excess ERAF and oversight; provides recommendations to the Legislature about enforcement and oversight.

The 2020-21 Budget

Effectively Managing State Prison Infrastructure

February 28, 2020

Provides an overview of the state’s prison infrastructure; discusses the major drivers of prison infrastructure needs and spending; provides a roadmap to guide the Legislature in the development of a plan to strategically manage the state’s prison infrastructure.

The 2020-21 Budget

Re-Envisioning Medi-Cal—The CalAIM Proposal

February 28, 2020

Provides an overview and assessment of the Governor’s California Advancing and Innovating Medi-Cal (CalAIM) proposal, also known as Medi-Cal Healthier California for All; offers key takaways of our assessment.

The 2020-21 Budget

Resources and Environmental Protection

February 25, 2020

Assesses several of the Governor’s budget proposals in the natural resources and environmental protection areas, including reviews of proposals related to the Department of Toxic Substances Control, Department of Parks and Recreation, and the Department of Fish and Wildlife; provides a complete listing of our recommendations.

The 2020-21 Budget

Proposition 98 Education Analysis

February 24, 2020

Assesses the architecture of the Governor’s overall Proposition 98 budget and analyzes his specific proposals for K‑12 education; includes a summary of our recommendations.

The 2020-21 Budget

Taxation of E‑Cigarettes

February 24, 2020

Provides information and perspectives for the Legislature to consider as it weighs the Governor's e-cigarette tax proposal and e-cigarette taxes more broadly.

The 2020-21 Budget

Governor's Wildfire-Related Proposals

February 21, 2020

Assesses the (1) state’s overall approach to addressing wildfire risks and (2) Governor’s wildfire-related budget proposals.

The 2020-21 Budget

Early Education Analysis

February 21, 2020

Provides an overview of the Governor’s early education proposals, analyzing the three major ones: (1) expanding the number of full‑day preschool slots, (2) creating a new department to administer child care programs, and (3) funding facilities for more preschool programs.

The 2020-21 Budget

Higher Education Analysis

February 20, 2020

Analyzes the Governor’s higher education budget proposals, with a summary of our recommendations.

The 2020-21 Budget

Criminal Justice Proposals

February 18, 2020

Assesses many of the Governor’s budget proposals in the judicial and criminal justice area and recommends various changes; provides a complete listing of our recommendations.

The 2020-21 Budget

The Governor’s Cannabis‑Related Proposals

February 14, 2020

Provides some background on cannabis regulation and taxation in California, describes the Governor’s proposals, and provides recommendations on these proposals for legislative consideration.

The 2020-21 Budget

Analysis of the Medi-Cal Budget

February 14, 2020

Provides a broad overview of major spending changes in the Governor’s proposed Medi-Cal budget and analysis of several key Medi-Cal issues.

The 2020-21 Budget

Climate Change Proposals

February 13, 2020

Assesses the Governor’s climate change budget proposals: (1) cap-and-trade expenditure plan, (2) expanded research and technical assistance activities, (3) new Climate Catalyst loan fund, and (4) climate bond.

The 2020-21 Budget

The Governor's Homelessness Plan

February 11, 2020

Provides background on the state's homelessness challenges, provides an update on major recent state efforts to address homelessness; assesses the Governor’s 2020-21 homelessness plan; proposes a framework to help the Legislature develop its own plan and funding allocations, and offers an alternative to the Governor’s 2020-21 budget proposal.

The 2020-21 Budget

Structuring the Budget

February 10, 2020

Lays out a framework for evaluating the budget’s structure and evaluates the Governor’s proposed 2020-21 budget structure using this framework.

The 2020-21 Budget

Transportation

February 10, 2020

Reviews the Governor's 2020-21 budget proposals for transportation programs, including Caltrans, DMV, and high-speed rail. Includes a summary of our transportation recommendations.

The 2020-21 Budget

Analysis of the Department of Developmental Services Budget

February 7, 2020

Assesses the Governor’s proposed 2020‑21 budget for the Department of Developmental Services (DDS); provides an overview of the budget proposal; considers four key new policy proposals.

Narrowing California’s K-12 Student Achievement Gaps

January 31, 2020

Examines data on K‑12 student achievement gaps, identifies funding provided for disadvantaged and low‑performing students, assesses existing state efforts to serve these students, and develops options for better supporting these students.

Final Evaluation of Community College Bachelor's Degree Pilot

January 24, 2020

Evaluates the state's community college bachelor's degree pilot program. Chapter 747 of 2014 (SB 850, Block) authorized the California Community Colleges to offer bachelor’s degrees on a pilot basis at up to 15 community colleges. Chapter 747 also directed our office to conduct interim and final evaluations of the pilot. This report reflects our final evaluation.

The 2020-21 Budget

School District Budget Trends

January 21, 2020

Examines district budgets—both looking back at actual experiences to date and looking ahead at what experiences could be over the next few years. The primary objective of this report is to provide the Legislature with important context as it builds the 2020‑21 state budget.

FI$Cal IT Project Update—Special Project Report 8

January 8, 2020

Analyzes how the most recent project plan for the Financial Information System for California (FI$Cal) information technology (IT) project changes the project's cost, scope, and schedule. Discusses what work is anticipated to remain even after the project is deemed by the administration to be "complete", and makes associated findings and recommendations.

Potential Impacts of Recent State Asset Forfeiture Changes

January 6, 2020

Senate Bill 443 requires our office to provide a report about the economic impact on state and local law enforcement budgets from changes to the state’s asset forfeiture processes related to drugs. This report responds to that requirement.

Assessing California’s Climate Policies—Electricity Generation

January 6, 2020

Assesses the effects of the state's major policies intended to reduce emissions from the generation of electricity.

The 2020-21 Budget

Analyzing UC and CSU Cost Pressures

December 18, 2019

Examines university cost pressures, assesses the state’s capacity to fund some of them, and identifies options for expanding budget capacity to fund additional cost pressures.

How High?
Adjusting California’s Cannabis Taxes

December 17, 2019

Responds to statutory requirement of Proposition 64 (2016) with recommendations for adjustments to the state’s cannabis tax rate to achieve three goals: (1) undercutting illicit market prices, (2) ensuring sufficient revenues are generated to fund the types of programs designated by the measure, and (3) discouraging youth use.

A Summary Fact Sheet accompanies this report along with two related web posts:

• Comparing Taxes on Cannabis to Taxes on Other Products in California
• A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers

Preparing for Rising Seas:
How the State Can Help Support
Local Coastal Adaptation Efforts

December 10, 2019

Responds to increasing legislative interest in determining how the state can best prepare for the impacts of climate change, including sea‑level rise (SLR).

Also see this Summary Fact Sheet of the issues, challenges, and a list of the LAO's recommendations.

Overview of Special Education in California

November 6, 2019

Recent legislation directed the Legislature and administration to work collaboratively to consider changes in how the state organizes, delivers, and funds special education, with the overarching intent to improve outcomes. With this report, we aim to inform these fiscal and policy conversations by providing an overview of special education in California.

California's Geography of Wealth

September 5, 2019

Provides a short introduction to the geography of wealth in California based on data from the period 2014 to 2016.

Managing California's Cash

September 3, 2019

Includes a history of the state's cash management situation, in particular emphasizing why the state’s cash position has improved; describes recent and novel actions to borrow from the state's cash resources; offers policymakers a framework to evaluate any similar future borrowing.