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

Unemployment Insurance Automation Projects

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


Report

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.


Handout

Informational Hearing on Debt Service

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


Handout

Public Employee Pension and Retiree Health Costs in California

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


Report

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.


Handout

Accountability and Oversight of the California Lottery

September 23, 2009 - Presented to Assembly Committee on Accountability and Administrative Review


Handout

Pending Proposal Concerning Highway Patrol Officer Retiree Health Benefits Funding

September 2, 2009 - On August 27, 2009, the administration presented to the Legislature a proposed addendum to the existing state employee labor agreement with Bargaining Unit 5 (California Highway Patrol [CHP] Officers). The proposal would amend the Public Employees’ Medical and Hospital Care Act and increase state budgetary costs in some future years. This letter provides our office’s analysis of the proposal, similar to the analysis we routinely provide the JLBC with proposed labor agreements.


Handout

Budget Flexibility and Restrictions

August 18, 2009 - Presented to joint hearing of Senate Elections, Reapportionment and Constitutional Reform and Senate Select Committee on Constitutional Reform


Handout

LAO Recommendations on Agency Elimination

June 12, 2009 - Presented to Budget Conference Committee


Handout

Administration's Cash Management Proposals

June 11, 2009 - Presented to Budget Conference Committee


Handout

An Overview of Government Reorganizations

June 3, 2009 - Presented to Budget Conference Committee


Handout

Conference Committee Update: California's Cash Flow Crisis

May 22, 2009 - Presented to Budget Conference Committee


Other

Webcast: Department of Real Estate--Opportunities to Improve Consumer Protection

May 12, 2009 - Author Greg Jolivette summarizes the findings of our recent report, Department of Real Estate: Opportunities to Improve Consumer Protection, in a three and one-half minute video.


Report

Department of Real Estate: Opportunities to Improve Consumer Protection

May 12, 2009 - In this report, we identify a number of deficiencies in the Department of Real Estate’s Licensing and Education Program and their Enforcement and Recovery Program. Our recommendations would tighten existing educational requirements, increase licensee accountability for violations of the real estate law, improve department accountability for program outcomes, and expand consumer access to—as well as oversight of—the Recovery Account. (Short video summary.)


Post

MOU Fiscal Analysis: Bargaining Units 1, 3, 4, 11, 14, 15, 17, 20, and 21 (SEIU Local 1000)

March 6, 2009 - We review the administration's proposed labor agreements with SEIU Local 1000, the largest state employee union. The administration estimates that the state's net savings under the proposed agreements would be $337 million ($156 million General Fund) between now and June 2010--compared to costs negotiated in prior Local 1000 MOUs. We also discuss two alternate ways to view the costs of the proposed agreements--compared to costs under the Governor's previous two-day-per-month furlough plan and compared to costs included in the February budget package. The proposed agreements represent a cost increase for the state under both of these alternate methods.