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.



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.


Post

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.


Report

Public Pension and Retiree Health Benefits: An Initial Response to the Governor's Proposal

November 8, 2011 - The Governor’s 12-point pension and retiree health plan would result in bold changes for California’s public employee retirement programs. His proposals would shift more of the financial risk for pensions—now borne largely by public employers—to employees and retirees and would, in so doing, substantially ameliorate a key area of long-term financial risk for California governments. Despite the proposal’s strengths, it leaves many questions unanswered, such as how his hybrid plan and retirement age proposals would work and how the state should cope with large unfunded liabilities already affecting the California State Teachers’ Retirement System, the University of California Retirement Plan, and the health benefit program for state and California State University retirees. The Governor’s proposal to increase many current public employees’ pension contributions also raises significant legal and practical issues.


Handout

Real Estate Fraud Prosecution Trust Fund Program

October 24, 2011 - Real Estate Fraud Prosecution Trust Fund Program


Report

California's Unemployment Insurance Program: Gaining Insight Through Comparison to Other States

October 13, 2011 - Since 2008, the cost of providing unemployment insurance (UI) benefits in many states has exceeded available resources. As a result, by 2010 the UI funds in 32 states were insolvent, forcing those states to obtain loans from the federal government to continue payment of UI benefits. In this report, we conduct a comparative analysis of the UI programs in all 50 states and Washington D.C. to provide context for the Legislature in considering potential solutions to California's UI insolvency. Our analysis finds that California’s UI program pays comparatively lower weekly benefits, but pays these weekly benefits for a longer duration and to a relatively larger caseload. As a result, California has comparatively higher total program costs. To the extent the Legislature desires, California’s comparatively high cost structure could be mitigated by changing its UI eligibility and benefits duration policies. However, regardless of UI policies, California’s UI program is likely to have a higher UI cost structure than the average U.S. state as a result of its comparatively worse labor market.


Other

Summary of State Collective Bargaining Agreements

August 31, 2011 - This webcast and accompanying handout summarize the major provisions of the collective bargaining agreements that the Legislature ratified in 2010-11. During the first 12 months of these agreements, most employees receive lower total compensation and the state experiences net employee compensation savings. In future years, employees will receive higher total compensation and the state will experience increased costs. UPDATE 9/1/11 -- Handout updated to include reference to a 2009 state law eliminating two state holidays.


Report

2011 Realignment: Addressing Issues to Promote Its Long-Term Success

August 19, 2011 - As part of the 2011-12 budget plan, the Legislature enacted a major shift—or “realignment”—of state program responsibilities and revenues to local governments. In total, the realignment plan provides $6.3 billion to local governments to fund various criminal justice, mental health, and social services programs in 2011-12, and ongoing funds for these programs annually thereafter. We recommend the Legislature address a few pressing implementation issues before this legislative session ends. We also identify a series of more extensive issues that we recommend the Legislature address in early 2012, such as developing local funding formulas with an eye towards the long term, promoting local accountability, and simplifying the plan’s extensive network of accounts and subaccounts.