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

Cost Shift to Teacher Retirement Costs Raises Short-Term and Long-Term Issues

February 24, 2005 - The Governor proposes shifting $469 million in General Fund teacher retirement costs to school districts and/or schools. Due to current law requirements, it is likely that the proposal would require a $469 million upward “rebenching” of Proposition 98’s minimum guarantee—nullifying the proposed General Fund savings. In addition, from a long-term perspective, the proposal on its own would not address the retirement system’s shortcomings—the lack of local control and responsibility.


Report

Addressing Public Pension Benefits and Cost Concerns

February 22, 2005 - California “defined benefit” pensions in the public sector raise certain benefits and cost issues. The Governor proposes shifting all new public sector employees to “defined contribution” plans to address the high cost of the current system. Defined contribution plans address concerns with defined benefit pensions, but also introduce issues of their own. The Legislature could also address the benefits and cost concerns of current retirement plans within the existing defined benefit structure or with other pension plan alternatives.


Report

Alternative Retirement Benefit Programs

February 18, 2004 - To reduce budget costs, the administration proposes to issue bonds to finance almost $1 billion in scheduled retirement contributions. A Superior Court has thus far prevented the state from issuing such bonds. Regardless of its legality, incurring decades worth of debt to avoid an annual operating expense is poor fiscal policy. We recommend the Legislature reject the administration’s proposal. The administration also proposes having current employees contribute more of their salaries to retirement. The idea is worth pursuing in collective bargaining, but the Legislature should be aware of what this provision might cost the state in return. For new employees, the administration proposes rolling back retirement benefits to those in place in 1999. We recommend that the Legislature also consider alternatives such as Tier 2 and defined contribution plans for all new employees. These alternatives would result in more state savings and benefits compared to the administration’s proposal.


Report

State Retirement Contributions

February 19, 2003 - To reduce budget costs, the administration proposes to finance up to $2.5 billion in scheduled retirement contributions to the Public Employees' Retirement System (PERS) and the State Teachers' Retirement System (STRS). We recommend rejecting this proposal because incurring decades worth of debt to avoid an annual operating expense is poor fiscal policy.


Report

State Retirement Contributions

February 20, 2002 - We recommend that the retirement proposals be rejected because they are very costly. These costs would total over $13 billion, be paid over many years, and tie up future state revenues. In present value terms, the proposal is equivalent to getting about $2 billion worth of fiscal flexibility at a cost of well over $4 billion.


Report

State Employee Compensation: The Recently Approved Package

December 6, 1999 - We estimate that the employee compensation package approved by the Legislature in September will cost $286 million in the current year, increasing to almost $1.3 billion in 2001-02. Enhanced retirement benefits will cost over $400 million per year beginning in 2001-02.


Report

Workforce Investment Act

February 16, 1999 - Workforce Investment Act


Report

(1) Status of Collective Bargaining Negotiations, and (2) Economic and Revenue Developments

October 20, 1998 - (1) Status of Collective Bargaining Negotiations, and (2) Economic and Revenue Developments


Report

Agricultural Labor Relations Board

February 19, 1997 - Agricultural Labor Relations Board


Report

Analysis of the 1996-97 Budget Bill, Business and Labor Chapter

February 21, 1996 - Analysis of the 1996-97 Budget Bill, Business and Labor Chapter


Handout

State Retirement Systems

April 28, 1995 - Presented To Assembly Budget Subcommittee No.4 on State Administration - Assembly Member Willard Murray, Chair


Handout

Health and Dental Benefits for Annuitants

April 18, 1995 - Presented To: Assembly Budget Subcommittee No.4 on State Administration - Assembly Member Willard Murray, Chair


Report

Analysis of the 1995-96 Budget Bill, Business and Labor Chapter

February 22, 1995 - Analysis of the 1995-96 Budget Bill, Business and Labor Chapter


Report

State Employee Compensation Issues for 1994-95

March 1, 1994 - A major portion of state government expenditures is for compensation of state employees. Expenditures for state employee compensation (excluding higher education employees) will approach $10 billion in 1994-95. In this reprint from the Analysis of the 1994-95 Budget Bill, we discuss the employee compensation issues and options the Legislature should consider in enacting a Budget for 1994-95.


Report

Analysis of the 1994-95 Budget Bill, Business and Labor Chapter

February 22, 1994 - Analysis of the 1994-95 Budget Bill, Business and Labor Chapter