September 9, 2020
Provides historical record of all the labor agreements between the state and its employees to reduce state costs in 2020-21 and—in most cases—2021-22; provides comments and recommendations to help the Legislature think through future decisions to reduce employee compensation should the budget problem persist beyond 2021-22.
August 10, 2020
Describes available research on how rising seas threaten California’s coast in seven categories: public infrastructure, private property, vulnerable communities, natural resources, drinking and agricultural water supplies, toxic contamination, and economic disruption.
August 4, 2020
Describes historical mining practices, the risks AMLs pose to the environment, the coordination across the many state and federal agencies to address AML issues, and laws and programs governing the remediation of AMLs.
March 13, 2020
Provides an overview of the high?speed rail project, describes the major features of the draft 2020 business plan, identifies key oversight issues for the Legislature to consider, and provides options at this critical decision point.
March 11, 2020
Analyzes the impact that removing California’s current physician?supervision requirement for nurse midwives would have on health care outcomes and access to care for mothers and their infant.
March 6, 2020
Identifies concerns about the calculation of excess ERAF and oversight; provides recommendations to the Legislature about enforcement and oversight.
February 28, 2020
Provides an overview of the state’s prison infrastructure; discusses the major drivers of prison infrastructure needs and spending; provides a roadmap to guide the Legislature in the development of a plan to strategically manage the state’s prison infrastructure.
February 25, 2020
Assesses several of the Governor’s budget proposals in the natural resources and environmental protection areas, including reviews of proposals related to the Department of Toxic Substances Control, Department of Parks and Recreation, and the Department of Fish and Wildlife; provides a complete listing of our recommendations.
February 24, 2020
Provides information and perspectives for the Legislature to consider as it weighs the Governor's e-cigarette tax proposal and e-cigarette taxes more broadly.
February 21, 2020
Assesses the (1) state’s overall approach to addressing wildfire risks and (2) Governor’s wildfire-related budget proposals.
February 21, 2020
Provides an overview of the Governor’s early education proposals, analyzing the three major ones: (1) expanding the number of full?day preschool slots, (2) creating a new department to administer child care programs, and (3) funding facilities for more preschool programs.
February 14, 2020
Provides some background on cannabis regulation and taxation in California, describes the Governor’s proposals, and provides recommendations on these proposals for legislative consideration.
February 14, 2020
Provides a broad overview of major spending changes in the Governor’s proposed Medi-Cal budget and analysis of several key Medi-Cal issues.
February 13, 2020
Assesses the Governor’s climate change budget proposals: (1) cap-and-trade expenditure plan, (2) expanded research and technical assistance activities, (3) new Climate Catalyst loan fund, and (4) climate bond.
February 11, 2020
Provides background on the state's homelessness challenges, provides an update on major recent state efforts to address homelessness; assesses the Governor’s 2020-21 homelessness plan; proposes a framework to help the Legislature develop its own plan and funding allocations, and offers an alternative to the Governor’s 2020-21 budget proposal.
February 10, 2020
Lays out a framework for evaluating the budget’s structure and evaluates the Governor’s proposed 2020-21 budget structure using this framework.
February 7, 2020
Assesses the Governor’s proposed 2020?21 budget for the Department of Developmental Services (DDS); provides an overview of the budget proposal; considers four key new policy proposals.
January 31, 2020
Examines data on K?12 student achievement gaps, identifies funding provided for disadvantaged and low?performing students, assesses existing state efforts to serve these students, and develops options for better supporting these students.
January 24, 2020
Evaluates the state's community college bachelor's degree pilot program. Chapter 747 of 2014 (SB 850, Block) authorized the California Community Colleges to offer bachelor’s degrees on a pilot basis at up to 15 community colleges. Chapter 747 also directed our office to conduct interim and final evaluations of the pilot. This report reflects our final evaluation.
January 21, 2020
Examines district budgets—both looking back at actual experiences to date and looking ahead at what experiences could be over the next few years. The primary objective of this report is to provide the Legislature with important context as it builds the 2020?21 state budget.
January 8, 2020
Analyzes how the most recent project plan for the Financial Information System for California (FI$Cal) information technology (IT) project changes the project's cost, scope, and schedule. Discusses what work is anticipated to remain even after the project is deemed by the administration to be "complete", and makes associated findings and recommendations.
January 6, 2020
Senate Bill 443 requires our office to provide a report about the economic impact on state and local law enforcement budgets from changes to the state’s asset forfeiture processes related to drugs. This report responds to that requirement.
January 6, 2020
Assesses the effects of the state's major policies intended to reduce emissions from the generation of electricity.
December 18, 2019
Examines university cost pressures, assesses the state’s capacity to fund some of them, and identifies options for expanding budget capacity to fund additional cost pressures.
December 17, 2019
Responds to statutory requirement of Proposition 64 (2016) with recommendations for adjustments to the state’s cannabis tax rate to achieve three goals: (1) undercutting illicit market prices, (2) ensuring sufficient revenues are generated to fund the types of programs designated by the measure, and (3) discouraging youth use.
A Summary Fact Sheet accompanies this report along with two related web posts:
December 10, 2019
Responds to increasing legislative interest in determining how the state can best prepare for the impacts of climate change, including sea?level rise (SLR).
Also see this Summary Fact Sheet of the issues, challenges, and a list of the LAO's recommendations.
November 6, 2019
Recent legislation directed the Legislature and administration to work collaboratively to consider changes in how the state organizes, delivers, and funds special education, with the overarching intent to improve outcomes. With this report, we aim to inform these fiscal and policy conversations by providing an overview of special education in California.
September 5, 2019
Provides a short introduction to the geography of wealth in California based on data from the period 2014 to 2016.
September 3, 2019
Includes a history of the state's cash management situation, in particular emphasizing why the state’s cash position has improved; describes recent and novel actions to borrow from the state's cash resources; offers policymakers a framework to evaluate any similar future borrowing.