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March 21, 2014 - As required by Chapter 620, Statutes of 2012 (Assembly Bill 970, Fong), we reviewed the University of California’s and California State University’s compliance with certain student fee and financial aid provisions. Enclosed is our report. In the report, we first provide background on fee policies in the state and then describe the main Chapter 620 requirements. We next review the segments’ responses to the requirements in Chapter 620, provide our assessment of their compliance, and offer a few related recommendations for the Legislature’s consideration.
March 20, 2014 - Presented to Assembly Budget Subcommittee No. 2 on Education Finance
March 20, 2014 - For about 100 years, California’s local governments generally could raise taxes without directly securing their residents’ consent. Beginning in 1978, the state’s voters amended the California Constitution several times to require that local government tax increases be approved by local voters. Recently, the Legislature has shown interest in exploring changes to voter-approval requirements for local taxes. Several proposals to place changes before the voters have been introduced during the current legislative session. This report was developed to provide context for discussions about changing these requirements. After a brief introduction to local governments in California, the report (1) summarizes the state's existing system of voter-approval requirements for local taxes, (2) explains how the state's complex voter-approval system evolved, and (3) reviews outcomes of local tax elections over the past 15 years.
March 19, 2014 - In this presentation to the Senate and Assembly public employment committees, we discuss the relationship between a CalSTRS funding plan and Proposition 98, the minimum annual amount of funding required for schools and community colleges in California. Addressing the pension system's large unfunded liabilities likely will require additional payments by the state, districts, and teachers over the next several decades. The presentation discusses a possible "grand bargain" for funding CalSTRS benefits in the future.
March 19, 2014 - In this report, we review the administration’s 2014-15 budget proposal to continue legal activities related to the suspended 21st Century Project (TFC). We find that the Governor’s 2014-15 budget proposes funding for outside legal counsel at roughly one-half of the State Controller's Office's (SCO) estimate of projected costs, and therefore recommend that the Legislature budget the full estimate instead. In addition, we find that an independent assessment of the TFC Project is a necessary precursor to addressing the state’s unmet need for an updated human resources management and payroll system. As the Governor's proposal lacks such an assessment, we recommend the Legislature appropriate additional resources to SCO for such an assessment. We provide details on what such an assessment should include.
March 18, 2014 - Presented to Assembly Budget Subcommittee No. 2 on Education Finance
March 18, 2014 - Presented to Senate Committee on Agriculture
March 13, 2014 - Presented to Senate Budget Subcommittee No. 2 on Resources,Environmental Protection, Energy and Transportation
March 13, 2014 - In this report, we provide an overview of local property tax administration and review the administration's proposed three-year pilot program to improve tax administration and generate state General Fund savings. In particular, we (1) describe how the current property tax system weakens the incentive counties have to fund property tax administration, (2) review and evaluate the administration's three-year pilot program to improve county incentives, and (3) provide recommendations regarding the pilot's design. In our view, the administration's pilot program merits the Legislature's serious consideration but could be improved by incorporating several modifications. These include: ensuring each county has the same fiscal incentive to participate, providing participating counties greater funding certainty, promoting representative and consistently measured results, and potentially increasing near-term state savings on school spending.
March 13, 2014 - This letter responds to a request concerning California corporate tax trends, as discussed in the January 23, 2014 meeting of the Senate Committee on Budget and Fiscal Review. In nominal terms, the state's corporation tax has tended to grow over time, but it is a volatile tax. Moreover, since the mid-1980s, various legislative actions have reduced revenues this tax produces for the state General Fund.
March 13, 2014 - Presented to Senate Budget and Fiscal Review Subcommittee No. 1 on Education
March 11, 2014 - Presented to: Assembly Water, Parks and Wildlife Committee, Assembly Budget Subcommittee No. 3 on Resources and Transportation
March 11, 2014 - In 1990, the Legislature authorized cities and counties to form infrastructure financing districts to fund local infrastructure projects. Over the last couple decades, cities and counties rarely have used infrastructure financing districts. Instead, they have opted to use alternative methods to fund infrastructure, including using redevelopment agency funds. The dissolution of redevelopment agencies in 2011 has prompted calls for a review of the financing tools available to local governments to fund infrastructure and local economic development. The Governor’s 2014-15 budget proposes several changes to infrastructure financing districts which are intended to provide local governments with enhanced options to fund infrastructure and local economic development, as well as various other types of initiatives, such as urban infill, transit oriented development, and affordable housing. This report (1) describes the Governor’s proposal, (2) comments on various aspects the proposal, and (3) offers recommendations for the Legislature to consider.
March 11, 2014 - Presented to Assembly Budget Subcommittee No. 1 on Health and Human Services and Assembly Budget Subcommittee No. 2 on Education Finance
March 11, 2014 - Presented to Senate Human Services Committee and Assembly Human Services Committee