Use either the form or links on the side to filter the list of publications. Browse other LAO products using the links at the bottom of the sidebar.
4,640 Publications Found
February 2, 2016 - This post is the fifth in a series looking at the implementation of the CalSTRS funding plan. In this post, we describe how the state’s share of CalSTRS’ unfunded liabilities will be more sensitive to investment gains and losses than the district share.
February 2, 2016 - This post is the fourth in a series looking at the implementation of the CalSTRS funding plan. Our third post explained how theoretical asset gains have increased the school and community college district share of CalSTRS’ unfunded liabilities. In this post, we continue this discussion by describing how CalSTRS’ treatment of teacher contributions has also increased the district share.
February 2, 2016 - This post is the third in a series looking at the implementation of the CalSTRS funding plan. In this post, we describe how the abstract calculation upon which the funding plan is based has increased the district share of CalSTRS’ unfunded liabilities while decreasing the state share.
February 2, 2016 - This post is the second of a series looking at the implementation of the CalSTRS funding plan. In this post, we critique the complex calculation central to the funding plan.
January 27, 2016 - The District of Choice program is one of several statutory options allowing a K-12 student to transfer from one school district to another school district. The program will sunset on July 1, 2017, unless the Legislature decides to reauthorize it. This report, prepared at the request of the Legislature, assesses the program and offers our recommendations regarding reauthorization.
For the follow-up to this evaluation, published in February 2021, please click here.
January 21, 2016 - In this report, we describe and assess the relationship—from both a legal and policy perspective—between the cap–and–trade regulation and the auction revenues that are generated as a result of the program.
January 20, 2016 - Presented to: Senate Committee on Energy, Utilities and Communications.
January 20, 2016 - Presented to: Senate Education Committee
January 14, 2016 - At key times during the state’s budget cycle, we post tables containing important information about the education parts of the budget. This January posting reflects the 2016-17 Governor’s Budget proposals. The tables cover Proposition 98, K-12 education, child care and preschool, higher education, and student financial aid.
January 13, 2016 - State law tasks the Commission on State Mandates with determining whether new state laws or regulations affecting local governments create state-reimbursable mandates. Typically, the process for determining whether a law or regulation is a state-reimbursable mandate takes several years. State law further requires our office to analyze any new mandates identified by the commission as a part of our annual analysis of the state budget. In particular, state law directs our office to report on the annual state costs for new mandates and make recommendations to the Legislature as to whether the new mandates should be repealed, funded, suspended, or modified. In this budget post, we discuss the Post Election Manual Tally mandate, which is the only newly identified state mandate since the 2015-16 Budget Act.
January 12, 2016 - As part of the Supplemental Report of the 2015-16 Budget Package, the Legislature directed our office to issue a report evaluating defined contribution retirement benefits provided to public employees and the effect the Great Recession had on these benefits.
January 11, 2016 - This publication is our office’s initial response to the 2016-17 Governor’s Budget proposal. Estimates of state personal income taxes and required school funding are up significantly. In allocating discretionary resources in the 2016-17 budget, the Governor prioritizes growing state budget reserves. Specifically, he increases total reserves to more than $10 billion and also allocates a sizable portion of discretionary resources to one-time infrastructure spending. We encourage the Legislature, as it crafts this year’s budget in line with its own priorities, to begin with a robust target for reserves for the end of 2016-17 and to concentrate spending on one-time purposes. This would still leave some funds available for targeted ongoing commitments—particularly if the Legislature extends the managed care organization (MCO) tax. Such a measured approach would better position the state for any near-term economic downturn.
January 5, 2016 - Based on our review of the existing fine and fee system, we make various recommendations for improvement. First, we recommend that the Legislature reevaluate the overall structure of the fine and fee system to ensure the system is consistent with its goals. Second, we recommend increasing legislative control over the use of criminal fine and fee revenue to ensure that its uses are in line with legislative priorities by (1) requiring that most criminal fine and fee revenue be deposited in the state General Fund, (2) consolidating most fines and fees into a single, statewide charge, (3) evaluating the existing programs supported by fine and fee revenues, and (4) mitigating the impacts of potential changes to the fine and fee system on local governments.