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Report

Tax Agency Consolidation: Remittance and Return Processing

January 10, 2005 - The physical consolidation of remittance and return processing activities of the Franchise Tax Board, the Board of Equalization, and the Employment Development Department would likely result in some savings in the medium and long term. It would also require a significant investment of funds in the near term in order to make such a consolidation feasible. Expanding the opportunities for electronic processing at all three agencies provides an alternative means of achieving savings in the long term while improving tax agency performance at the same time.


Report

Cal Facts: California's Economy and Budget in Perspective-2004

December 6, 2004 - Various "snapshot" pieces of information, providing a broad overview of public finance and program trends in the state. It consists of a series of charts and tables which address questions frequently asked of our office.


Report

LAO Recommended Legislation

December 6, 2004 - The role of the Legislative Analyst's Office is to review state programs and make recommendations to the Legislature as to how the state can operate more effectively and efficiently. While most of our recommendations can be addressed in the annual budget bill, some involve recommended changes in law that require separate legislation. This report summarizes various changes to law that we have recommended in recent years.


Other

Legislative Analyst's Office Staff Guide, 2004

December 3, 2004 - Staff and their assignments within the Legislative Analyst's Office as of November 2004. (This document is 5 MB in size.)


Report

California's Fiscal Outlook: LAO Projections, 2004-05 Through 2009-10

November 17, 2004 - According to our projections, the state is facing a year-end shortfall of $6.7 billion in 2005-06. Over the longer term, absent corrective actions, the state faces persistent annual current-law operating deficits that peak at nearly $10 billion in 2006-07, before narrowing somewhat in subsequent years.


Report

California Spending Plan 2004-05: The Budget Act and Related Legislation

September 22, 2004 - The state spending plan for 2004-05 includes total expenditures from all funds of $105.4 billion. This total includes budgetary spending of $102.4 billion, reflecting $78.7 billion from the General Fund and $23.7 billion from special funds. In addition, spending from selected bond funds totals $3 billion. The 2004-05 budget includes significant ongoing savings and it makes some progress toward resolving the state's ongoing structural budget shortfall. Nevertheless, like the two prior budgets, the current spending plan (1) contains a significant number of one-time or limited-term solutions and (2) obligates additional spending in future years. The combination of these factors suggests that state will continue to face out-year budget shortfalls, absent corrective action.


Handout

Health and Human Services Agency Pharmacy Assistance Proposal

September 21, 2004 - In this letter and hearing handout we comment on the Health and Human Services Agency's pharmacy assistance proposal. We also comment on alternative pharmacy assistance models.


Report

An Assessment of Differential Funding

September 21, 2004 - This report examines various options for funding higher education enrollment at different rates depending on type of instruction, class level, and other factors.


Report

An Initial Assessment of the California Performance Review

August 27, 2004 - On August 3, 2004, the California Performance Review (CPR) released its report on reforming California's state government, with the aim of making it more efficient and more responsive to its citizens. This report provides our initial comments on the CPR report. Specifically, we: (1) provide an overview of its reorganization framework and other individual recommendations, (2) discuss the savings it assumes from its major proposals, and (3) raise key issues and considerations relating to CPR's various proposals.


Handout

Implementing the Williams Settlement

August 23, 2004 - Presented to Conference Committee on August 23, 2004.


Letter

LAO Review of Proposed Hearst Ranch Conservation Transaction

August 6, 2004 - In a letter to the Joint Legislative Budget Committee dated August 3, 2004, we raise a number of significant concerns about the proposed allocation of state bond and other funds for a conservation-related transaction concerning the Hearst Ranch property in San Luis Obispo County. In particular, we find that the level of resource protection provided by the transaction needs strengthening and greater certainty. We make recommendations to improve the state's oversight of the enforcement of the terms of the transaction to ensure that the state's significant investment is adequately protected in perpetuity.


Report

Supplemental Report of the 2004 Budget Act: 2004-05 Fiscal Year

August 5, 2004 - Statements of intent for requests for studies adopted by the Legislature as a supplement to the 2004 Budget Act.


Handout

The 2004-05 Budget Bill, SB 1113, as Amended

July 28, 2004 - A summary of the 2004-05 Budget Bill (SB 1113, as amended) considered by the Assembly on July 28, 2004.


Report

Major Features of the 2004 California Budget (Not Published in 2004)

July 7, 2004 - We did not publish a Major Features report in 2004. The links above will open instead the California Spending Plan, 2004-05, published in September, 2004, which provides similar information in more detail.


Other

Where Are the State’s Universities Relative to Their Master Plan Eligibility Targets?

June 28, 2004 - This report summarizes a recent report measuring how well the state's universities are meeting their eligibility targets as called for in the state's Master Plan.