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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The 2016-17 Budget: Department of General Services

February 22, 2016 - The Department of General Services (DGS) provides a variety of services to state departments, such as procurement, management of state-owned and leased real estate, management of the state’s vehicle fleet, printing, administrative hearings, legal services, development of building standards, and oversight over school construction. The department generally funds its operations through fees charged to client departments. The Governor’s budget proposes $1.1 billion from various funds for support of DGS in 2016-17. This is an increase of $19 million, or about 2 percent, from current-year estimated expenditures. In addition, we note that the Governor’s budget also includes a $1.5 billion state office building proposal. (For more information on this proposal, please see our report The 2016-17 Budget: The Governor’s State Office Building Proposal.)


Handout

The 2016-17 Budget: Overview of Governor’s Proposals to Implement the Medical Marijuana Regulation and Safety Act

February 18, 2016 - The 2016-17 Budget: Overview of Governor’s Proposals to Implement the Medical Marijuana Regulation and Safety Act


Report

Perspectives on Helping Low-Income Californians Afford Housing

February 9, 2016 - In this follow up to California’s High Housing Costs: Causes and Consequences, we offer additional evidence that facilitating more private housing development in the state’s coastal urban communities would help make housing more affordable for low–income Californians.


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A Review of the CalSTRS Funding Plan: Conclusion

February 2, 2016 - This post is the eighth in a series looking at the implementation of the CalSTRS funding plan. In this post, we offer some concluding thoughts.


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A Review of the CalSTRS Funding Plan: Recent Policy Change Increases District Rates

February 2, 2016 - This post is the seventh in a series looking at the implementation of the CalSTRS funding plan. In this post, we describe how a recent CalSTRS policy change increases projected district rates under many scenarios.


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A Review of the CalSTRS Funding Plan: Funding Plan May Not Meet Principle of “Shared Responsibility”

February 2, 2016 - This post is the sixth in a series looking at the implementation of the CalSTRS funding plan. In this post, we describe how the plan might fall short of meeting the principle of “shared responsibility,” a key goal of the Legislature in passing the plan. Specifically, we explain how the state may not incur higher costs under the funding plan.


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A Review of the CalSTRS Funding Plan: State’s Future Responsibility for CalSTRS Uncertain

February 2, 2016 - This post is the fifth in a series looking at the implementation of the CalSTRS funding plan. In this post, we describe how the state’s share of CalSTRS’ unfunded liabilities will be more sensitive to investment gains and losses than the district share.


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A Review of the CalSTRS Funding Plan: Treatment of Teacher Contributions Also Increase District Unfunded Liabilities

February 2, 2016 - This post is the fourth in a series looking at the implementation of the CalSTRS funding plan. Our third post explained how theoretical asset gains have increased the school and community college district share of CalSTRS’ unfunded liabilities. In this post, we continue this discussion by describing how CalSTRS’ treatment of teacher contributions has also increased the district share.


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A Review of the CalSTRS Funding Plan: Theoretical Investment Gains Have Shifted Unfunded Liabilities to Districts

February 2, 2016 - This post is the third in a series looking at the implementation of the CalSTRS funding plan. In this post, we describe how the abstract calculation upon which the funding plan is based has increased the district share of CalSTRS’ unfunded liabilities while decreasing the state share.


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A Review of the CalSTRS Funding Plan: CalSTRS Funding Plan Relies on Abstract Calculation

February 2, 2016 - This post is the second of a series looking at the implementation of the CalSTRS funding plan. In this post, we critique the complex calculation central to the funding plan.


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A Review of the CalSTRS Funding Plan: Background

February 2, 2016 - This post is the first of a series looking at the implementation of the CalSTRS funding plan. In this post, we provide key background information on pensions and CalSTRS.


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.


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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.


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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