Staff
Chas Alamo
(916) 319-8357
Personal Income Tax, Employment, and Labor Law
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
Jared Sippel
(916) 319-8335
Emergency Services and Business Regulation
Seth Kerstein
(916) 319-8365
Sales and Excise Taxes and Demographics


Publications

Other Government Areas

To browse all LAO publications, visit our Publications page.



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MOU Fiscal Analysis: Bargaining Unit 18

August 2, 2013 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 18. These employees are represented by the California Association of Psychiatric Technicians. If adopted, the MOU would modestly increase state costs in 2013-14. Depending on decisions made by the Department of Finance, a general salary increase for all Unit 18 employees could increase state costs beginning in 2014-15 and thereafter.


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MOU Fiscal Analysis: Bargaining Units: 1, 3, 4, 11, 14, 15, 17, 20, and 21 (SEIU Local 1000)

June 21, 2013 - We reviewed the proposed memoranda of understanding (MOUs) for Bargaining Units 1, 3, 4, 11, 14, 15, 17, 20, and 21. These employees are represented by Service Employees International Union, Local 1000. If adopted, the MOUs would modestly increase state costs in 2013-14. Depending on decisions made by the Department of Finance, a general salary increase for all affected employees could increase state costs beginning in 2014-15 and thereafter.


Handout

Addressing CalSTRS' Long-Term Funding Needs

March 20, 2013 - Last year, the Legislature asked CalSTRS to submit a report detailing at least three options for addressing the unfunded liabilities of the pension system's Defined Benefit (DB) Program, which are now estimated by system actuaries to total about $70 billion. This handout for the Legislature's Public Employment and Retirement Committees (1) describes the risks of waiting to address CalSTRS' unfunded liabilities, (2) compares CalSTRS' unfunded liabilities to California's other long-term liabilities, (3) and examines possible sources for additional funding. We recommend that the Legislature adopt a plan that aims to fully fund CalSTRS' unfunded liabilities in about 30 years. A companion video further explains our findings and recommendations.


Report

After Furloughs: State Workers' Leave Balances

March 14, 2013 - Over the past five budget years, furloughs reduced state employee compensation costs by about $5 billion in exchange for giving state employees additional time off. This report examines whether state employees took this additional time off—or whether, after accounting for changes in use of vacation and other time, they worked about as many days as they did before. We find that (1) state workers used most of their furlough days, but decreased their use of vacation and annual leave days, and (2) state leave liabilities and payments to separating employees are now at historic levels.


Handout

Overview of EDD and ALRB Programs

March 12, 2013 - Presented to Assembly Budget Subcommittee No. 4 on State Administration


Handout

An Update on the State Budget and Its Impact on Local Agencies

November 1, 2012 - Presented to: Local Agency Investment Fund Annual Conference


Handout

Real Estate Fraud Prosecution Trust Fund Program

October 11, 2012 - Real Estate Fraud Prosecution Trust Fund Program Chapter 942, Statutes of 1995 (SB 537, Hughes)


Handout

Proposition 33: Automobile Insurance

September 25, 2012 - Presented to: Assembly Insurance Committee Hon. Henry T. Perea, Chair and Senate Insurance Committee Hon. Ron Calderon, Chair


Handout

Governor's Reorganization Proposal

May 24, 2012 - Presented to the Assembly Special Committee on the Governor's Reorganization Plan No. 2, Hon. Joan Buchanan, Chair.


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MOU Fiscal analysis: Bargaining Units 12, 16, 18, and 19

April 20, 2012 - We reviewed the proposed Memorandum of Understanding for Bargaining Units 12 (Craft and Maintenance), 16 (Physicians, Dentists, and Podiatrists), 18 (Psychiatric Technicians), and 19 (Health and Social Services/Professionals). If adopted, the MOUs would result in modest increases in state costs for employee compensation.


Handout

Examining Statewide Pension Benefit Policy for Elected Officials

April 13, 2012 - Presented to Joint Conference Committee on Public Employee Pensions, Hon. Warren T. furutani, Chair, and Hon. Gloria negrete McLeod, Chair


Handout

Proposition 28: Limits on Legislators' Terms in Office

March 20, 2012 - Presented to Senate Elections and Constitutional Amendments Committee and Assembly Elections and Redistricting Committee


Handout

Local Economic Development Tools

March 7, 2012 - Presented to Joint Oversight Hearing on Land Use and Community Development, Assembly Housing and Community Development Committee and Assembly Local Government Committee


Handout

Local Economic Development Tools

February 22, 2012 - Presented to: Senate Transportation and Housing Committee and Senate Governance and Finance Committee, Hons. Mark DeSaulnier and Lois Wolk, Chairs


Report

Statement of Economic Interests Electronic Filing Pilot Program

January 27, 2012 - As part of legislation authorizing seven local governments to participate in a pilot program regarding electronic filing of Statements of Economic Interests forms, the Legislature requested our office to evaluate the pilot program. This report presents our findings.