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.



Report

State Assistance to Businesses in Response to COVID-19

January 4, 2024 - This report provides an analysis of state assistance given to businesses in response to COVID-19. It includes: (1) background information on the state and federal programs that provided both broad and targeted relief to businesses; (2) a description of the industries that received the most public assistance; and (3) a description of the types of communities, defined using zip codes, that received more state and federal assistance. The report concludes with some findings and comments for the Legislature.


Post

The 2023-24 California Spending Plan: Housing and Homelessness

October 19, 2023 - The 2023-24 budget provides $3.3 billion for various housing and homelessness programs within the Department of Housing and Community Development (HCD), the California Interagency Council on Homelessness (CalICH), and the California Tax Credit Allocation Committee.


Report

The 2023-24 Budget: California Spending Plan Series

October 2, 2023 - Each year, our office publishes California Spending Plan, a series of publications that summarize the annual state budget. The final version of Overview of the California Spending Plan is presented here along with short online posts that focus on major areas and features of the 2023-24 budget package. As these posts become available, we will add them below.


Post

MOU Fiscal Analysis: Bargaining Unit 7 (Public Safety)

September 7, 2023 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 7 (Protective Services and Public Safety). This review is pursuant to Section 19829.5 of the Government Code.


Post

MOU Fiscal Analysis: Bargaining Unit 16 (Physicians)

September 7, 2023 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 16 (Physicians, Dentists, and Podiatrists). This review is pursuant to Section 19829.5 of the Government Code.


Post

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

September 7, 2023 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 6 (Corrections). This review is pursuant to Section 19829.5 of the Government Code.


Post

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

September 7, 2023 - We reviewed the proposed memorandum of understanding (MOU) for the nine bargaining units represented by Service Employees International Union, Local 1000. This review is pursuant to Section 19829.5 of the Government Code.


Post

MOU Fiscal Analysis: Bargaining Unit 12 (Craft and Maintenance)

September 1, 2023 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 12 (Craft and Maintenance). This review is pursuant to Section 19829.5 of the Government Code.


Post

MOU Fiscal Analysis: Bargaining Unit 19 (Health and Social Services/Professional)

September 1, 2023 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 19 (Health and Social Services/Professional). This review is pursuant to Section 19829.5 of the Government Code.


Handout

Initial Assessment of Proposed Labor Agreements: Units 1, 3, 4, 6, 11, 12, 14, 15, 17, 19, 20, and 21

August 29, 2023 - Initial Assessment of Proposed Labor Agreements: Units 1, 3, 4, 6, 11, 12, 14, 15, 17, 19, 20, and 21


Post

Mental Health Services Act: Proposed Bond to Fund Behavioral Health Facilities and Veterans Housing

August 17, 2023 - In this post, we assess the Governor’s proposed bond for behavioral health facilities and housing for veterans.


Handout

State Grant Accountability and Transparency

June 27, 2023 - Presented to: Assembly Committee on Accountability and Administrative Review


Post

The 2023-24 Budget: Total Compensation Studies

May 24, 2023 - As part of the May Revision, the Governor proposed amending Section 19826 of the Government Code to establish a biennial compensation report for state employees. This post is our analysis of the Governor’s proposal.


Handout

Overview of State Funding Provided to Support Legal Assistance for Housing and Evictions

April 27, 2023 - Presented to: Senate Budget and Fiscal Review Subcommittee No. 5 on Corrections, Public Safety, Judiciary, Labor and Transportation


Report

Nonreporting Entities' Information Security Compliance

March 30, 2023 - This report satisfies supplemental report language adopted by the Legislature in 2022 on nonreporting entities’ information security (IS) compliance. Among other considerations, this report (1) identifies each of the nonreporting entities based on one statutory interpretation, (2) considers whether some of them could benefit from compliance with and reporting on IS policies and procedures similar to those set by the California Department of Technology, and (3) provides options for the Legislature to consider to improve nonreporting entities’ IS compliance and achieve a certain IS maturity level.