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.



Report

Retirement Security and the Great Recession

January 12, 2016 - As part of the Supplemental Report of the 2015-16 Budget Package, the Legislature directed our office to issue a report evaluating defined contribution retirement benefits provided to public employees and the effect the Great Recession had on these benefits.


Post

MOU Fiscal Analysis: Bargaining Unit 10 (Scientists)

September 9, 2015 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 10 (Scientists). Bargaining Unit 10 is represented by the California Association of Professional Scientists (CAPS). This review is pursuant to Section 19829.5 of the Government Code.


Post

MOU Fiscal Analysis: Bargaining Unit 9 (Professional Engineers)

September 4, 2015 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 9 (Professional Engineers). Bargaining Unit 9 is represented by Professional Engineers in California Government. This review is pursuant to Section 19829.5 of the Government Code.


Handout

Equal Employment Opportunity Programs in State Civil Service: Constitutional and Statutory Framework

July 8, 2015 - Presented to: Assembly Public Employees, Retirement and Social Security Committee and Senate Public Employment and Retirement Committee


Handout

Authorizing Online Poker In California: Issues For Consideration

June 24, 2015 - Presented to Assembly Governmental Organization Committee


Report

The 2015-16 Budget: Major Features of the Adopted Plan (Other Issues)

June 19, 2015 - We have provided information on the major provisions of the budget plan passed by the Legislature on Friday, June 19. (It does not reflect potential gubernatorial vetoes.) We will provide a more comprehensive summary of the budget plan in our annual California Spending Plan later this summer.


Handout

Overview of Gambling in California

May 20, 2015 - Presented to: Assembly Governmental Organization Committee and Senate Governmental Organization Committee


Report

The 2015-16 May Revision: Review of Changes to Labor Contracts

May 15, 2015 - As part of the 2015-16 May Revision, the Governor proposes to establish a new process for reviewing changes to labor contracts. This analysis reviews the administration’s proposal and recommends that the Legislature adopt it with modifications to ensure legislative and public oversight.


Report

The 2015-16 Budget: Health Benefits for Retired State Employees

March 16, 2015 - Health benefits for retired state employees constitute a large and growing cost for the State of California. The state’s retiree health benefit program constitutes the state’s last major liability that needs a funding plan. As part of his 2015-16 budget, the Governor proposes one approach to address retiree health liabilities through the collective bargaining process. In our report, we recommend that the policy committees of the Legislature hold hearings to discuss the Governor’s proposal—as well as other options to address retiree health liabilities—with actuaries, employee groups, policy experts, and the public. We acknowledge that a delay in implementing a funding plan might make some elements of a funding plan more expensive; however, we think it is more important to get the plan right that to quickly set up a plan that can be implemented in 2015-16.


Report

The 2015-16 Budget: Staffing Cal/OSHA Enforcement Responsibilities

March 13, 2015 - To address the Governor's concerns with current Cal/OSHA enforcement, his budget proposes additional Cal/OSHA positions. We recommend that the Legislature approve the requested level of new positions. However, we emphasize that targeting planned inspections to those business establishments with the highest likelihood of improved compliance is critical to using planned inspection resources cost-effectively, and recommend that DIR report at legislative hearings on ongoing efforts to improve inspection targeting.


Handout

BOE’s Cigarette and Tobacco Programs

March 10, 2015 - Presented to: Assembly Budget Subcommittee No. 4 on State Administration and Assembly Revenue and Taxation Committee


Report

Unclaimed Property: Rethinking the State’s Lost & Found Program

February 10, 2015 - California law has long required banks, insurance companies, and many other types of entities to transfer to the State Controller’s Office (SCO) personal property considered abandoned by owners. The SCO has made important strides in reuniting this "unclaimed property" with owners recently, but faces budgetary and statutory constraints in reuniting even more such property. Since the 1950s, the state has accumulated over $7 billion in unclaimed property belonging to individuals, businesses, and local governments. Because property not reunited with owners becomes state General Fund revenue, the unclaimed property law creates an incentive for the state to reunite less property with owners. We recommend performance measures, or targets, for the unclaimed property program that place a greater emphasis on reuniting more property with owners and offer 19 options for meeting that goal.


Post

MOU Fiscal Analysis: Bargaining Unit 13

August 25, 2014 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 13 (Stationary Engineers). Bargaining Unit 13 is represented by the International Union of Operating Engineers, Local 39. This review is pursuant to Section 19829.5 of the Government Code.


Post

MOU Fiscal Analysis: Bargaining Unit 10

August 22, 2014 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 10 (Scientists). Bargaining Unit 10 is represented by the California Association of Professional Scientists. This review is pursuant to Section 19829.5 of the Government Code.


Post

MOU Fiscal Analysis: Bargaining Unit 2

August 22, 2014 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 2 (Attorneys). Bargaining Unit 2 is represented by California Attorneys, Administrative Law Judges, and Hearing Officers in State Employment (CASE). This review is pursuant to Section 19829.5 of the Government Code.