Staff
Chas Alamo
(916) 319-8357
Personal Income Tax, Employment, and Labor Law
Heather Gonzalez
(916) 319-8359
Emergency Services and Business Regulation
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
Paul Steenhausen
(916) 319-8303
Local Government, Housing, and Homelessness
Alex Bentz
(916) 319-8312
Property Taxes, Bonds, and the Economy
Rowan Isaaks
(916) 319-8362
Corporation Tax and Economic Development
Seth Kerstein
(916) 319-8365
Sales and Excise Taxes and Demographics


Publications

Other Government Areas

To browse all LAO publications, visit our Publications page.



Post

The 2025-26 Budget: Governor’s Office of Service and Community Engagement

March 11, 2025 - This post contains assessments and recommendations related to two proposed budget augmentations: the College Corps program and a new Belonging Campaign.


Post

The 2025-26 Budget: The California State Payroll System IT Project

March 7, 2025 - This post provides issues for legislative consideration, as well as questions for the Legislature to ask, ahead of an expected May Revision budget proposal to fund development and implementation of the California State Payroll System information technology project.


Handout

Overview of the Legislative Analyst's Office (LAO)

February 25, 2025 - Presented to: Joint Legislative Budget Committee


Post

The 2025-26 Budget: Business, Consumer Services and Housing Agency Reorganization

February 25, 2025 - In this post, we provide background on state agencies in California government in general; the Business, Consumer Services, and Housing (BCSH) Agency, in particular; and the process for reorganizing state government. Next, we describe our understanding, based on discussions with the administration and available information at this time, of the Governor’s intent to reorganize BCSH. We conclude by providing key considerations for the Legislature when evaluating the Governor’s proposal when it is received in the Spring.


Post

The 2025-26 Budget: EDDNext

February 25, 2025 - The post assesses the adminstration's 2025-26 proposal for the fourth year of information technology (IT) modernization at the Employment Development Department (EDD). The portfolio, known as EDDNext, is now entering a critical phase, when aging IT systems that manage worker claims for Disability Insurance, Paid Family Leave, and Unemployment Insurance are to be replaced with new, integrated IT systems. Given this critical phase, as well as recent unscheduled changes and fund shifts within the EDDNext portfolio, we recommend the Legislature include stronger oversight tools going forward. These include: (1) remove extended encumbrance and expenditure deadlines; (2) add a notification period for the Joint Legislative Budget Committee to review final project documentation for the proposed Integrated Case Management System / Integrated Data Management IT project; (3) require the California Department of Technology to publish oversight reports every other month; and, (4) require EDD to provide quarterly legislative meetings.


Post

The 2025-26 Budget: Office of Emergency Services—Request for Reappropriation of Law Enforcement Mutual Aid Fund Resources

February 24, 2025 - In this post, we provide an assessment of the administration’s request to effectively extend the pilot phase of the Office of Emergency Service’s Law Enforcement Mutual Aid Assistance Fund.


Post

The 2025-26 Budget: California Military Department—STARBASE Classroom Building

February 20, 2025 - This post provides our assessment of a California Military Department proposal to spend $419,000 in 2025-26 (and $5.5 million in subsequent years) to construct a STARBASE classroom building at Los Alamitos Joint Forces Training Base.


Post

The 2025-26 Budget: State Departments’ Operational Efficiencies (Control Sections 4.05 and 4.12)

February 19, 2025 - In this post, we discuss the savings to state departments assumed in the Governor's proposed 2025-26 budget resulting from the administrative exercises to seek operational efficiencies under Control Section 4.05 and Control Section 4.12.


Post

The 2025-26 Budget: CDTFA’s Tobacco Programs

February 14, 2025 - In this post, we provide information to support the Legislature’s oversight of the Department of Tax and Fee Administration’s (CDTFA’s) tobacco programs. In particular, we offer background information; comments on revenue trends, CDTFA’s enforcement activities, and the AB 3218 budget change proposal (BCP); and questions that budget subcommittees may wish to ask about these issues.


Report

The 2025-26 Budget: Overview of the Governor's Budget

January 13, 2025 - Update (1/16/25): A set of tables detailing various solutions and proposals has been appended to the online version of this report. They are available using the HTML link above.

On January 10, 2025, Governor Newsom’s administration presented its proposed state budget to the California Legislature. In this report, we provide a brief summary of the Governor’s budget based on our initial review as of January 12. In the coming weeks, we will analyze the plan in more detail and release many additional issue-specific budget analyses. For those additional analyses, please see our budget page.


Report

CalFacts 2024

December 2, 2024 - CalFacts presents a wide range of facts and trends about the state's economy, finances, and programs.


Post

MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol)

August 23, 2024 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 5 (Highway Patrol). This review is pursuant to Section 19829.5 of the Government Code.


Post

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

August 14, 2024 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 8 (Firefighters). This review is pursuant to Section 19829.5 of the Government Code.


Post

MOU Fiscal Analysis: Bargaining Unit 10 (Professional Scientific)

August 14, 2024 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 10 (Professional Scientific). This review is pursuant to Section 19829.5 of the Government Code.


Post

The 2024-25 Budget: Broadband Infrastructure at May Revision

May 23, 2024 - This post assesses and makes recommendations regarding the Governor’s 2024-25 May Revision proposals related to broadband infrastructure.