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.



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MOU Fiscal Analysis: Bargaining Unit 16 (Physicians, Dentists, and Podiatrists)

July 14, 2025 - On July 10, 2025, our office received from the California Department of Human Resources (CalHR) a proposed successor memorandum of understanding (MOU) between the state and Bargaining Unit 16. Unit 16 consists of physicians, psychiatrists, dentists, podiatrists, and other medical professionals who work in institutionalized settings, such as prisons and hospitals. Unit 16’s current members are represented by the Union of American Physicians and Dentists (UAPD). The current MOU between the state and UAPD expired on July 1, 2025. If the proposed successor MOU is not ratified, the provisions of the expired MOU generally would remain in effect as is required by the Ralph C. Dills Act (Dills Act). This analysis of the proposed agreement fulfills our statutory requirement under Section 19829.5 of the Government Code.


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Labor Agreements to Achieve Budgetary Savings

July 11, 2025 - The final 2025-26 budget package approved by the Legislature maintained the May Revision level of savings in employee compensation and set an expectation for the administration and the state’s 21 bargaining units to meet and confer in good faith in order to achieve those savings through the collective bargaining process. To effectuate those savings, the budget package provided legislative ratification of any agreement that achieved budgetary savings and was entered into before the start of the 2025-26 fiscal year. In total, the administration and 19 of the state’s bargaining units were able to enter into agreements by midnight on June 30, 2025. The purpose of this analysis is to serve as a historical record of these legislatively ratified labor agreements with the 19 bargaining units.


Brief

Refocusing the Workers’ Compensation Subsequent Injury Program

July 10, 2025 - In this brief we review a once-narrow workers' compensation supplemental payment, known as the Subsequent Injury Benefit Trust Fund (SIBTF), that has looser standards, broader eligibility, and more generous benefits than the standard workers' compensation system. The program pays generous lifetime benefits to injured workers who also have pre-existing health issues. The program's use and associated employer costs have risen dramatically now that injured workers are able to access the state's most generous benefit ($1,700 per week for life) with claims that are often based on common pre-existing conditions such as hypertension, sleep apnea, diabetes, headaches, allergies, or sexual dysfunction.


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MOU Fiscal Analysis: Bargaining Unit 9 (Professional Engineers)

June 27, 2025 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 9 (Professional Engineers). This review is pursuant to Section 19829.5 of the Government Code.


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MOU Fiscal Analysis: Bargaining Unit 12 (Craft and Maintenance)

June 27, 2025 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 12 (Craft and Maintenance). This review is pursuant to Section 19829.5 of the Government Code.


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MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

June 23, 2025 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 6 (Corrections). This review is pursuant to Section 19829.5 of the Government Code.


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The 2025-26 Budget: Concession Bargaining

May 19, 2025 - This is our analysis of the Governor’s May Revision proposal to (1) not fund scheduled pay increases to state employees established in ratified labor agreements and (2) authorize the Department of Finance (DOF) to impose reductions to employee compensation if collective bargaining agreements to achieve savings are not in place by July 1, 2025.


Report

Improving Legislative Oversight of Emergency Authorities

April 10, 2025 - In this report, we describe how the Legislature has delegated some of its core powers to allow the Governor to exercise emergency authorities during a state of emergency. Next, we assess the degree to which this is necessary to facilitate emergency response and whether there are adequate oversight mechanisms in place. Finally, we make various recommendations intended to allow the Legislature to exercise more of its core powers and ensure there is adequate oversight of the Governor during emergencies.


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The 2025-26 Budget: Department of Financial Protection and Innovation

April 3, 2025 - In this post, we assess administration-proposed trailer bill language that would increase certain fees charged by the Department of Financial Protection and Innovation and make recommendations to help ensure the department has the resources it needs to meet its oversight and regulatory mission.


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The 2025-26 Budget: Department of Real Estate

March 19, 2025 - In this post, we assess key drivers of the structural imbalance of the Department of Real Estate’s primary source of funding—the state Real Estate Fund—and make recommendations to help ensure solvency.


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The 2025-26 Budget: Governor’s Office of Business and Economic Development

March 18, 2025 - The Governor’s budget includes several proposals under the Governor’s Office of Business and Economic Development (GO-Biz). In this post we evaluate and provide recommendations for three of these proposals: California Competes Grants, California Regional Initiative for Social Enterprises Grant Program, and CHIPS.


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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.


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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


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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.