Other Government Areas Publications

To browse all LAO publications, visit our Publications page.



Revised State Board of Equalization SRL

October 6, 2010 - Presented to the Conference Committee on the Budget


Overview of Proposition 24

September 29, 2010 - Presented to Joint Hearing of Senate and Assembly Committees on Revenue and Taxation


Redistricting Ballot Proposals: Propositions 20 and 27

September 28, 2010 - Presented to Joint Hearing of Senate Committee on Elections, Reapportionment, and Constitutional Amendments and Assembly Committee on Elections and Redistricting


MOU Fiscal Analysis for Bargaining Units 5, 8, 12, 16, 18, and 19

July 15, 2010 - In our required fiscal analysis of six proposed collective bargaining agreements, we find that the memoranda of understanding (MOUs), if adopted, would produce state savings in 2010-11, little net budgetary impact in 2011-12, and some increasing state costs for one or more years thereafter. Over the long term (many decades), the MOUs' proposed changes in retirement benefits could produce significant state savings, but no actuarial analysis of these changes has yet been submitted by the administration. The Legislature will face a major decision whether and how to approve the proposed continuous appropriations for economic terms of the six bargaining agreements.


Various Employee Compensation and Retirement Items

June 23, 2010 - Presented to The Conference Committee on the Budget


The Employment Development Department's Automation Projects

May 3, 2010 - Presented to: Budget and Fiscal Review Subcommittee No. 5 On State Administration Hon. Denise Moreno Ducheny, Chair


Evaluating the Sale-Leaseback Proposal: Should the State Sell Its Office Buildings?

April 27, 2010 - Recent legislation authorized the Department of General Services (DGS) to sell and then lease back 11 state-owned office properties. The sale-leaseback is designed to free up the state’s equity in the buildings to provide one-time revenue for addressing the state’s current budgetary shortfall. We estimate that the sale of buildings would result in one-time revenue to the state of between $600 million and $1.4 billion, but that annual leasing costs would eventually exceed ownership costs by approximately $200 million. Over the lives of these buildings, we estimate the transaction would cost the state between $600 million and $1.5 billion. The Legislature will need to weigh how these costs compare to other alternatives for addressing the state’s budget shortfall. In our view, taking on long-term obligations—like the lease payments on these buildings—in exchange for one-time revenue to pay for current services is bad budgeting practice as it simply shifts costs to future years. Therefore, we encourage the Legislature to strongly consider other budget alternatives.

(Short video introducing this report)


Education and California's Budget

February 19, 2010 - A presentation on California's budget, economic outlook, and education funding. Presented at the California County Superintendents Educational Services Association Chief Business Officials Conference in Sacramento on February 19, 2010.


Authorization of Online Poker in California

February 9, 2010 - Presented to: Senate Governmental Organization Committee Hon. Roderick Wright, Chair


Assessing the Governor's Employment Training Initiative

February 3, 2010 - Presented to: Senate Budget and Fiscal Review Committee Hon. Denise Moreno Ducheny, Chair


Unemployment Insurance Automation Projects

February 3, 2010 - Presented to: Assembly Committee on Insurance Hon. Jose Solorio, Chair


The 2010-11 Budget: The Governor's Employee Compensation Proposals

January 27, 2010 - This report discusses some key issues facing the Legislature in the employee compensation area of the budget. In 2009–10, the state has achieved significant savings due to the Governor’s furlough program, which is being challenged in many court cases. For 2010–11, the Governor proposes various measures to reduce state personnel costs, including shifting pension contribution costs from the state to employees, unallocated reductions in personnel budgets of departments, and an across–the–board salary reduction for employees. These proposals would result in $2.5 billion in savings ($1.4 billion General Fund). We believe that employee compensation reductions are necessary due to the magnitude of the budget problem. Nevertheless, some of the administration’s proposals would face legal challenges or otherwise may be difficult to implement. Consequently, we recommend that the Legislature focus efforts to reduce compensation costs on pay reduction options. Special session.


Informational Hearing on Debt Service

December 14, 2009 - Presented to the Assembly Budget Committee on December 14, 2009


Public Employee Pension and Retiree Health Costs in California

November 12, 2009 - Presented to the Council of State Governments, La Quinta, California


Workers' Compensation: Recent Decisions Likely to Increase Benefits and Employer Costs

October 16, 2009 - Recent decisions by the Workers’ Compensation Appeals Board (WCAB) concluded that the current system used to measure permanent disability (PD) in workers' compensation claims can be challenged. This analysis discusses how the WCAB’s decisions could lead to (1) changes in PD ratings, (2) increased incentive for litigation, and (3) decreased uniformity in determining PD. Ultimately, the likely result would be increased benefits for workers and higher costs for businesses and governments.

Other Government Areas Staff

Chas Alamo
(916) 319-8357
Personal Income Tax, Employment, and Labor Law
Ross Brown
(916) 319-8345
Property Taxes, Bonds, and the Economy
Ann Hollingshead
(916) 319-8305
State Budget and Federal Funding
Lourdes Morales
(916) 319-8320
Local Government, Housing, and Homelessness
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
Bidusha Mudbhari
(916) 319-8363
Corporation Tax and Economic Development
Seth Kerstein
(916) 319-8365
Sales and Excise Taxes and Demographics