Local Government Publications

To browse all LAO publications, visit our Publications page.



Difference Between LAO and DOF K-14 Property Tax Estimates

June 3, 2008 - Difference Between LAO and DOF K-14 Property Tax Estimates


LAO Parole Realignment Proposal: Additional Options

May 6, 2008 - While we believe our proposal for parole realignment continues to have merit, we recognize that there is no single way to implement parole realignment and that there is value in considering alternative approaches. With that in mind, we are writing this letter to identify for the Legislature the key concerns that have been raised, options for addressing these concerns, potential tradeoffs with each of these options, and other implementation issues. We hope that this letter will serve the Legislature by furthering the discussion regarding parole realignment.


Overview of Propositions 98 and 99

April 24, 2008 - Presented to Assembly Judiciary Committee, Assembly Local Government Committee, and Assembly Housing and Community Development Committee


Financing Parole Realignment: Q & A

April 2, 2008 - Questions and answers regarding parole realignment financing. A companion piece to "LAO Parole Realignment."


LAO Parole Realignment

April 2, 2008 - Water and waste district enterprise special district property taxes redirected to support public safety/parole realignment.


Major Milestones: 35 Years of the State-Local Fiscal Relationship

March 27, 2008 - The past 35 years in California have seen significant changes in the fiscal relationship between state and local government. This time line highlights the major events that have altered the state-local fiscal relationship since 1972. The milestones illustrate a number of key themes that have emerged over the past quarter century. (For older versions of Acrobat Reader, adjustment may be needed in the Page Scale field of Print Settings in order to print on 8.5" X 11" paper.)


Supplement to Major Milestones: 35 Years of the State-Local Fiscal Relationship

March 27, 2008 - Presented to: Senate Budget and Fiscal Review Committee


Public Safety/Parole Realignment Property Tax Redirection

March 10, 2008 - Water and Waste District Enterprise Special District Property Taxes Redirected to Support Public Safety/Parole Realignment


Parole Realignment LAO Alternative Budget Package

March 10, 2008 - Handout summarizing the LAO's proposed realignment of responsibility for supervision of low-level criminal offenders from the state parole system to county probation.


Realignment of Parole Could Improve Public Safety and Help Address Budget Shortfall

February 20, 2008 - We propose a nearly $500 million realignment of responsibility for supervision of low-level criminal offenders from the state parole system to county probation. Funding for parole realignment would come from a reallocation of waste and water district property taxes, city Proposition 172 sales taxes, and vehicle license fees. Our plan is designed to give counties a greater stake in the success of these offenders in the community, thereby reducing their likelihood of reoffending.


Restructuring Criminal Justice Local Assistance Programs

February 20, 2008 - The Governor’s budget proposes 10 percent across-the-board reductions for criminal justice local assistance programs to achieve about $60 million in savings. We recommend instead that the Legislature achieve savings of about $270 million by eliminating or reducing General Fund support for programs that have not demonstrated results, do not serve a statewide purpose, could be consolidated, or could be funded from other sources.


No Funds to Pay 2007-08 Mandate Costs

February 20, 2008 - The administration proposes special session legislation to eliminate local government authority to submit estimated cost claims. We review this proposal and conclude that, on balance, its benefits outweigh the loss to local governments from less timely reimbursement payments.


Animal Adoption Mandate

February 20, 2008 - We recommend the Legislature repeal the Animal Adoption mandate because the Legislature’s goals are not suited to implementation as a mandate.


Infrastructure Bank Loan Program

February 20, 2008 - The Infrastructure and Economic Development Bank (I-Bank) provides low cost loans to local governments for infrastructure projects that are supposed to promote economic development and improve land use. However, loans made by the I-Bank do not effectively meet these objectives. We recommend modifying the program to better target limited state funds.


State-Local Working Group Proposal to Improve the Mandate Process

June 21, 2007 - Presented to Speaker Nunez

Local Government Staff

Ann Hollingshead
(916) 319-8305
State Budget and Federal Funding
Nick Schroeder
(916) 319-8314
Public Employment, CalPERS, Elections, Veterans Affairs
Angela Short
(916) 319-8309
Child Welfare, Child Support, Community Services and Development, Community Care Licensing, CalSTRS
Seth Kerstein
(916) 319-8365
Sales and Excise Taxes and Demographics