The 2015-16 Budget: Health Benefits for Retired State Employees - Health Benefits for Retired State Employees: Recommendations [Video]

In these short videos, Senior Fiscal and Policy Analyst Nick Schroeder  explains how  the state  funds retiree health benefits and then discusses recommendations for legislative  consideration going forward.
https://lao.ca.gov/Videos/Player?playlistId=21&videoId=141

The 2015-16 Budget: Health Benefits for Retired State Employees - Health Benefits for Retired State Employees: Background [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Health Benefits for Retired State Employees: Background March 16, 2015
https://lao.ca.gov/Videos/Player?playlistId=21&videoId=140

The 2019-20 Budget: The Governor’s Proposed Supplemental Pension Payment to CalPERS

Mar 4, 2019 - Alternative Payment Options To address the shortcomings we have identified with the Governor ’s plan, we offer a few alternative strategies for the supplemental payment. Figure  4 shows how the payments and gross savings would be distributed among CalPERS plans for the Governor ’s proposal and the three alternatives.
https://lao.ca.gov/Publications/Report/3957

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - Withholding Payments . Senate Bill 588 requires state entities to withhold up to $10,000 from final payment owed if prime contractors fail to certify certain DVBE participation information. Lack of data prevents us from determining the effects of the policy on prime contractors ’ compliance with DVBE program rules.
https://lao.ca.gov/Publications/Report/5095

Federal Assistance for Businesses Affected by COVID-19

Apr 3, 2020 - Many banks allowed borrowers to defer payments on existing loans for six months to one year because of COVID-19. If a borrower has requested a deferment from their bank, the SBA will provide six months of payments followi ng the end of the deferment.
https://lao.ca.gov/Publications/Report/4215

The Property Tax Inheritance Exclusion

Oct 9, 2017 - California property owners are getting older. The share of homeowners over 65 increased from 24  percent in 2005 to 31  percent in 2015. This trend is likely to continue in coming years as baby boomers —a major demographic group —continue to age.
https://lao.ca.gov/Publications/Report/3706

The 2026-27 Budget: Contract to Achieve Operational Efficiencies

Mar 10, 2026 - BCG is expected to conduct a detailed analysis of financial data for hospitals across the state to identify how different hospital payment models create incentives for hospitals. This work would be expected to serve as a basis for developing recommendations to reduce state costs.
https://lao.ca.gov/Publications/Report/5156

The 2025-26 Budget: State Departments’ Operational Efficiencies (Control Sections 4.05 and 4.12)

Feb 19, 2025 - We have tried to get information from some of the larger departments to better understand what types of operational changes are being implemented to achieve the identified savings. As we discuss in greater detail later, we have received limited information thus far.
https://lao.ca.gov/Publications/Report/4975

Disabled Veteran Business Enterprise Program Review [Publication Details]

Dec 2, 2025 - As required by Chapter 80 of 2020 (SB 588, Archuleta), this brief reviews California’s Disabled Veteran Business Enterprise (DVBE) program. Specifically, it focuses on policies and practices designed to prevent program abuse and noncompliance.
https://lao.ca.gov/Publications/Detail/5095

Federal COVID-19-Related Funding to California

Apr 28, 2020 - How Federal COVID-Related Funding Will Flow to Californians. As shown in Figure  1, we categorize federal funding according to the two major channels through which they reach Californians. These channels are: Payments to Public Entities.
https://lao.ca.gov/Publications/Report/4226