LAO 2007-08 Budget Analysis: General Government Issue-By-Issue TOC Analysis of the 2007-08 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

Implementation of the Housing Bond

Background

Major Provisions of Proposition 1C

Governor’s Proposal

Issues for Legislative Consideration

Conclusion

Tax Agency Information and Data Exchange

Background

Report Findings

The Issue of a Single Taxpayer Identification Number

LAO Recommendation

Departmental Issues

Governor’s Office (0500)

Autopilot Spending Unnecessary

Office of the Chief Information Officer (0502)

IT Governance Changes

Current IT Governance Structure

Proposed IT Governance Structure

Some Merit, but Proposal Raises Concerns

Recommend Alternative Structure

Office of Emergency Services (0690)

Bond Funding for Security Programs

Port Security Proposal Ignores Availability of Bond Funds

Bond Programs Need Framework

Other Spending Proposals

Open-Ended Request Lacks Specificity

Consulting Costs Unnecessary

Board of Equalization (0860)

Position Request Not Justified

Revenue Estimate From Enforcement Work Scored Too Low

Electronic Filing Should Generate Savings

Tax Agency Information and Data Exchange

Secretary of State (0890)

Continued HAVA Implementation

Background

Audit Repayments

HAVA Spending

Progress Report on Source Code Review

Begin Ramping Down Administration Costs

Department of Consumer Affairs (1110-1111)

Reform of the Bureau of Private Postsecondary and Vocational Education

Franchise Tax Board (1730)

Narrowing the Tax Gap

Background

Governor’s 2007-08 Proposal

Recommend Reallocation of Tax Gap Efforts

E-Services Save Time and Money

Customer Service Level Deficiency Is Seasonal

Delete Augmentation of Legal Support for Abusive Tax Shelters

Tax Agency Information and Data Exchange

Department of General Services (1760)

Awaiting Report on the California Highway Patrol (CHP) Enhanced Radio System

California State Teachers’ Retirement System (1920)

System’s Funded Status Is About Average for Comparable Pension Systems

State’s Loss of Lawsuit Would Require Payment of Over $650 Million

Recommend Rejecting Plan to Guarantee Teacher Benefit

Department of Corporations (2180)

State Corporations Fund: Legislative Oversight Needed

Housing and Community Development (2240)

Designate Lead Department for New Program

Specify Funding Amount for Parks

Employment Development Department (7100)

Budget Proposes Reduction in Job Services Program

WIA Discretionary Funds

Department of Finance (8860)

Financial Information System for California (FI$Cal)

Background

Key Components of Proposal

Key Considerations

Scope, Schedule, and Cost

Role of Control Agencies

Weighing Potential Benefits and Tremendous Costs

Commission on State Mandates (8885)

No Funds to Pay 2007-08 Mandate Bills

Inconsistency Between Budget Funding and Government Code

No Proposal Regarding Three New Mandates

Mandate Process reform

Status of Major Mandates

Military Department (8940)

Tuition Assistance Program Duplicates Purpose of Existing Program

Department of Veterans Affairs and Veterans’ Homes of California (8950-8967)

Equipment Request Includes the Kitchen Sink

Reduce Overly Aggressive Hiring Schedule

Baseline Adjustment Faulty

Health and Dental Benefits For Annuitants (9650)

Administration’s Estimates Appear Too Optimistic

Valuation of Retiree Health Unfunded Liabilities Should Be Released This Year

Approve Plan to Use Medicare Employer Funds For Retiree Health Costs

Employee Compensation (9800)

Overview

Additional Costs as Prison Pay Surges

A Realistic Budget Plan Requires Decisions About Correctional Officer Pay

Arbitration Decision Raises Officer Pay Much More Than Expected

What Happens if There Is No CCPOA Agreement Before July 1?

Prison Health Care Cases Driving Pay Upward

Other Issues

Lower Inflation Rate May Reduce Costs in Governor’s Budget

Legislature Should Not Put Contingency Funds in Item 9800

Retirement Contributions (Control Section 3.60)

Projected State Contribution Rates Down, Except for Peace Officers and Firefighters

Doubtful That $525 Million Will Be Realized From Pension Bonds

Midyear Budget Reductions (Control Sections 4.04 and 4.05)

Delete Sections for More Honest Budgeting