LAO 2004-05 Budget Analysis: General Government Issue-by-Issue TOC Analysis of the 2004-05 Budget Bill
General Government Issue-By-Issue Contents

Overview

Spending by Major Program

State Administration

Tax Relief and Local Government Payments

State Employment and Retirement

Crosscutting Issues

Alternative Retirement Benefit Programs

Background

State Currently Has "Defined Benefit" Plans

State Year-to-Year Costs Have Fluctuated Dramatically

Governor's Retirement Proposal

Pension Obligation Bond

Higher Contributions From Current Employees

Pre-Chapter 555 Benefits for New Employees

Additional Options for Controlling Future Retirement Costs

Tier 2 Benefits

Defined Contribution Retirement Program

State Information Technology Projects

Department of Finance Conducts First Independent Assessment of All Projects

LAO's Review of Assessment Information

Assessment Findings Indicate Deficiencies In the State's IT Processes

Actions the Legislature Can Take To Address Causes of Project Deficiencies

Contracting Out for State Services

Administration's Proposal

Key Considerations

Evaluating Future Economic Development Program Proposals

Technology, Trade, and Commerce Agency Eliminated in Current-Year Budget

State Involvement Should Be Unnecessary in Most Cases

Academic Studies Often Show Little Impact From Programs

Past LAO Reviews of Agency Programs Skeptical of Reported Benefits

How Should the Legislature Evaluate Future Program Proposals?

Departmental Issues

Secretary for Business, Transportation and Housing (0520)

General Fund Savings Possible From Film Activities

State Controller's Office (0840)

Fees Appropriate for the Unclaimed Property Program

California Gambling Control Commission (0855)

$500 Million Increased Revenue Assumption Risky

Special Distribution Fund-Opportunity for General Fund Savings

Board of Equalization (0860)

Minimize Revenue Losses From Budget Cuts

Board Staff Cutbacks Reasonable

Local Taxing Entities Should Pull Their Own Weight

Field Office Consolidations

Secretary of State (0890)

Budget Fails to Account for Federal Election Funds

California Science Center (1100)

Phase Out State Funding for Operational Costs

Franchise Tax Board (1730)

Abusive Tax Shelters

Fees for Franchise Tax Board Services

Revenue Acceleration and Tax Compliance Efforts

Revenue Acceleration Program Generates Benefits

Independent Contractors-Bridging the "Tax Gap"

District Office Consolidations and Reductions

Department of General Services (1760)

Statewide Support

DGS Fails to Lower Service Fees

Contract Savings Is Overstated

Real Estate Services

Asset Enhancement Consultant Services

Department of Financial Institutions (2150)

State Law on Financial Privacy Faces Federal Preemption Issues

Department of Corporations (2180)

State Law on Financial Privacy Faces Federal Preemption Issues

Housing and Community Development (2240)

Mandate for Regional Planning Continues to Suffer From Ineffectiveness

Proposal to Continue Deferral of Costs

Recent Developments Add to Case Against Mandate

Mandate Not Worth the Cost

Other Issues

Transfer School Facilities Fund Balance

Shut Down Dormant Child Care Program for Savings

Stephen P. Teale Data Center (2780)

Withhold Recommendation on Data Center Expenditure Authority

Health and Human Services Agency Data Center (4130)

Data Center Consolidation

Withhold Recommendation on Data Center Expenditure Authority

Other Issues

Withhold Recommendation on Transfer of Payroll System

Additional Funding for Fingerprint Project Not Justified

Employment Development Department (7100)

No Expenditure Plan For Discretionary Workforce Funds

Setting Priorities for Unemployment Administration

Restoring Solvency to the Unemployment Insurance Fund

Background

UI Fund Condition Deteriorates

Federal Loan Means No Interruption in Benefit Payments

Options for Restoring Solvency

No Proposal in Governor's Budget

Conclusion

California Arts Council (8260)

Delete General Fund Support for Arts Council

California Department of Food and Agriculture (8570)

New Funds for Pierce's Disease Not Needed This Year

Position Management Fails To Provide Appropriate Oversight

How State Departments Manage Positions

How CDFA Manages Positions

What Is the Department's Rationale for Its Policies?

Rationale for Separate Process Flawed

Management Practices Have Serious Deficiencies

Recommendations

Commission on State Mandates (8885)

Administration's Mandate Proposal

Department of Veterans Affairs and Veterans' Homes of California (8950-8966)

Privatization Proposal Assumes Constitutional Amendment

Tax Relief (9100)

VLF Issues

Vehicle License Fee Backfill

Local Government Hardship

Medically Indigent Adult Program

Williamson Act-Subventions for Open Space

Local Government Financing (9210)

Booking Fees

Background

Proposal

Analysis

Recommendation

Health and Dental Benefits For Annuitants (9650)

Budget-Year Costs Not Yet Completely Determined

Augmentation for Employee Compensation (9800)

Employee Pay and Benefit Increases

Control Section 3.60

State Contribution Rates Continue Upward . . .

. . . But Governor's Retirement Proposal Would Reduce 2004-05 Contributions

Control Section 4.20

Administrative Fee Should Be Reduced