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The 2022-23 Budget: California State Library

February 18, 2022 - This post analyzes the Governor's four budget proposals for the California State Library in 2022-23. The proposals focus on digitization activities, online job training programs, the Lunch at the Library program, and the California State Library's building rental costs.

Correction (2/22/22): Description of 2021-22 General Fund support for CAreer Pathways has been corrected.


The 2018-19 Budget: Commission on Teacher Credentialing—Record Digitization

May 1, 2018 - In this post, we provide background on how the Commission on Teacher Credentialing (CTC) stores credential records and describe the Governor’s proposal to provide $1.5 million onetime (special funds) to digitize the records of teachers issued credentials prior to 1989. We find that the proposal is not cost-effective and recommend the Legislature reject it.


[PDF] The 2012-13 Budget: Strategies to Maintain California's Park System

March 2, 2012 - The 2012-13 Governor’s Budget includes proposals to address some of the funding challenges currently faced by parks, including the continuation of the plan to close up to 70 state parks by July 2012. However, the Legislature and stakeholders have expressed interest in identifying alternative ways to prevent park closures and, more importantly, help ensure that the park system is adequately maintained and operated in the future. In this report, we evaluate various options that could be adopted to reduce costs or increase revenue for the state park system. Based on this analysis, we recommend specific steps to help maintain the park system, such as transferring the ownership of some state parks to local governments, eliminating the use of peace officers for certain park tasks, allowing private companies to operate some state parks, and increasing park user fees.


The 2015-16 Budget: Resources and Environmental Protection

February 19, 2015 - The Governor’s budget for 2015-16 proposes a total of $9.3 billion in expenditures from the General Fund, various special funds, bond funds, and federal funds for resources and environmental protection programs. In this report, we assess many of the Governor’s budget proposals related to these programs and recommend various changes.


[PDF] Analysis of the 1999-00 Budget Bill, Resources Chapter

February 16, 1999 - Analysis of the 1999-00 Budget Bill, Resources Chapter


[PDF] Child Care Attendance Records: Comparing Paper and Electronic Processes

December 12, 2018 - The Supplemental Report of the 2018-19 Budget Act required our office to identify the pros and cons of Alternative Payment agencies using a paper versus electronic process to collect monthly child care attendance records. This report fulfills this requirement.


The 2013-14 Budget: Resources and Environmental Protection

February 19, 2013 - In this report, we review the Governor’s 2013-14 budget proposals for various resources and environmental protection departments and programs, including the Department of Water Resources, Department of Forestry and Fire Protection, Department of Parks and Recreation, California Energy Commission, and the Air Resources Board. We identify concerns with several of the proposals and make recommendations for legislative consideration. In some cases, we identify proposals that we think should be rejected or modified. In particular, we point out several budget proposals that would impact state expenditures in future years. We also note that the proposed budget includes several proposals to use certain revenues for different activities that may not be legally allowable given the revenue source. In addition, we identify several issues in the report that we believe merit greater legislative oversight, including a new surcharge on investor-owned utility electricity bills that the California Public Utilities Commission has been collecting since January 2012 without legislative authorization.


The 2023-24 Budget: Governor’s Proposals for the Department of General Services

March 1, 2023 - This brief provides our analysis of the Governor’s 2023-24 budget proposals related to the Department of General Services.


Tax Agency Consolidation: Remittance and Return Processing

January 10, 2005 - The physical consolidation of remittance and return processing activities of the Franchise Tax Board, the Board of Equalization, and the Employment Development Department would likely result in some savings in the medium and long term. It would also require a significant investment of funds in the near term in order to make such a consolidation feasible. Expanding the opportunities for electronic processing at all three agencies provides an alternative means of achieving savings in the long term while improving tax agency performance at the same time.