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HomeMy WebLinkAboutMINUTES - 01172012 - D.2RECOMMENDATION(S): ACCEPT report from the County Administrator on potential local impacts to the Governor's Proposed State Budget. FISCAL IMPACT: No specific impact from this report. Fiscal impact on the County is supplied in the body and attachment to this report. BACKGROUND: On January 5, 2012 Governor Brown released his proposed Budget for FY 2012-13. In the Governor's message he stated that when he came into office, California was facing an immediate $26.6 billion budget gap and future budget deficits of $20 billion a year. In January of 2011, he proposed a budget that combined deep cuts with a temporary extension of some existing taxes. It was - he believed - a balanced approach that would have finally closed the State budget gap. However taxes were not extended and massive cuts — totaling $16 billion — were enacted. The 2011 budget did, however, begin to lay the foundation for fiscal stability. It cut the annual budget shortfall by three-quarters — from $20 billion to $5 APPROVE OTHER RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE Action of Board On: 01/17/2012 APPROVED AS RECOMMENDED OTHER Clerks Notes: VOTE OF SUPERVISORS Contact: Lisa Driscoll, County Finance Director (925) 335-1023 I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown. ATTESTED: January 17, 2012 David Twa, County Administrator and Clerk of the Board of Supervisors By: , Deputy cc: Robert Campbell, County Auditor-Controller D.2 To:Board of Supervisors From:David Twa, County Administrator Date:January 17, 2012 Contra Costa County Subject:Governor's Proposed Budget - Potential Impacts billion. It shrunk state government, reduced borrowing costs and gave local governments more authority to make decisions. The FY 2012-13 proposed budget submitted keeps the cuts made last year and adds new ones. The Governor ended his message by asking voters to approve a temporary tax increase on the wealthy, a modest and temporary increase in the sales tax and to guarantee that the new revenues be spent only on education. He asked that the voters guarantee ongoing funding for local public safety programs. This ballot measure will not solve all of the fiscal problems, but it will stop further cuts to education and public safety and halt the trend of double-digit tuition increases. His budget plan also includes reforms. It improves government efficiency and pays down debt. It reorganizes state government to make it more efficient and saves tax dollars by consolidating or eliminating functions. It restructures social service programs to better support working families. It gives substantially more flexibility and decision-making to local school districts. The plan also calls for bold investments in the future: to assure a reliable water supply, build high speed rail and reduce greenhouse gas emissions. BACKGROUND: (CONT'D) 2011 Public Safety Realignment The Governor’s 2012/13 Proposed Budget provides increased local government funding for 2011 realigned programs, reflecting 12 months of realignment in FY 2012/13 as compared to 9 months of realignment in FY 2011/12, and recognizing that state prison services for lower level offenders are winding down while county services for these same offenders are ramping up. Two efforts are proceeding simultaneously to help protect and guarantee an adequate revenue stream to support county delivery of realigned programs. One effort is to secure the source of funding or the overall state pot of funds dedicated to realignment. The Governor is sponsoring an initiative to provide Constitutional protection of this revenue for counties and against related future costs and mandates imposed upon counties. The other effort is to ensure that the pot of funds is shared equitably among counties so that each county has the best opportunity to successfully integrate this population into local custody and supervision. As part of the implementation of 2011 Realignment (AB 109), the Department of Finance developed a funding model based on assumptions about costs of activities for these offenders at the local level. The 2011/12 county funding allocation for realignment was developed by the California State Association of Counties, working with county executive officers, using three factors— the estimates of the number of offenders who would be under the jurisdiction of each county (ADP), each county’s population between the ages of 18 to 64, and a county’s success under the felony probation program initiated under Chapter 608, Statutes of 2009 (SB 678). Because Contra Costa County’s ADP has been historically low, our County was disadvantaged by this formula. The state has reiterated that the allocation formula for the community corrections programs was for 2011/12 only in order to gain more program experience before determination of a permanent allocation. A Realignment Allocation Committee composed of nine County Administrators (three from urban, three from suburban, and three from rural counties) has begun meeting to discuss future AB 109 allocations, with a tentative deadline to submit a proposal to the State by March 2012. Contra Costa County will provide input to this process through the urban county representatives, which include the Alameda County Administrator. The County’s Community Corrections Partnership (CCP) Executive Committee has been meeting monthly to monitor implementation of the County’s realignment plan, staffing needs, and expenditures to date. The Sheriff and Probation Departments report higher numbers of parolees and community supervision offenders than projected by the State. The State has since admitted that it failed to correctly estimate the actual number of post-release community supervision offenders impacting our county by approximately 50%. The higher populations have required the Sheriff and Probation to accelerate the program ramp up and hiring of staff. The CCP and CAO continue to monitor this situation closely. Juvenile Justice Reform One bright spot in the Governor’s Proposed Budget is the placement of a temporary safety catch on the revenue trigger that would have levied millions of dollars of fees on our county for the placement of serious and high-risk juvenile offenders in state juvenile detention facilities. We had previously estimated an annual cost increase to our County of $5.5 million. The Governor appears to recognize that a complete realignment of juvenile offenders must be done thoughtfully and carefully to provide the best placement and treatment options for these youth. The Proposed Budget proposes to stop the intake of new juvenile offenders to the Division of Juvenile Justice (DJJ) effective January 1, 2013. Recognizing that counties will need resources and support to secure appropriate placements and treatment options for additional offenders, many of whom need mental health and substance abuse treatment, the Budget proposes $10 million General Fund in 2011/12 for counties to begin planning for this population. To help with the transition and prevent the disinvestment of funds in juvenile justice at the local level, the state will delay collection of trigger fees for those wards housed in the DJJ. The Probation Department has begun to research the facility improvements that would be required to ready one of the units in the old Juvenile Hall in the event we must develop a local alternative to DJJ. For Contra Costa County, the Governor's proposals appear to hit the Employment and Human Services Department the hardest. Attached are the California State Association of Counties Budget Action Bulletin, the Legislative Analyst's Office Budget Overview, the Urban Counties Caucus Budget Summary, and preliminary impacts for Contra Costa County by department. CONSEQUENCE OF NEGATIVE ACTION: None - this report is informational. CHILDREN'S IMPACT STATEMENT: None. CLERK'S ADDENDUM CONTINUED to January 24, 2012. ATTACHMENTS CSAC Budget Action Bulletin LAO Budget Overview UCC Budget Summary Local Impacts Highlights of the Governor’s Proposed 2012-13 State Budget Week of January 2, 2012   January 5, 2012    TO:  CSAC Board of Directors    County Administrative Officers    CSAC Corporate Associates    FROM:  Paul McIntosh, CSAC Executive Director    Jim Wiltshire, CSAC Deputy Executive Director    Jean Kinney Hurst, Legislative Representative    RE:  Summary of the Governor’s 2012-13 Budget Proposal   In an unanticipated turn of events, Governor Jerry Brown released his proposed 2012‐13  state budget a few days early.  (Apparently, the budget document was inadvertently  posted on the Internet, requiring an early announcement from the Governor.)  The  budget is an austere one, proposing significant program reductions in addition to the  new revenues proposed by the Governor in his sponsored November 2012 ballot  measure.  The Governor continues to focus on moving government closer to the people,  improving government efficiency, and paying down the state’s “wall of debt.”  The slow economic recovery continues to plague the state and hamper the ability to  fund core services.  Baseline General Fund revenues are projected to total $89 billion in  2012‐13, and are not expected to return to their 2007‐08 levels until 2014‐15.  Further,  there remain significant risks and uncertainty to the state’s fiscal health, including  ongoing debt obligations, pension liabilities, and uncertainties associated with the  continuing debate on addressing the federal budget deficit.      The budget deficit for 2012‐13 is estimated to be $9.2 billion, including a current year  deficit of $4.1 billion.  The current year fiscal problem was exacerbated by court  challenges, delays in federal approvals, and lower‐than‐anticipated economic  performance.  To address the deficit, the Governor is proposing a combination of  spending reductions and temporary taxes (via ballot initiative) totaling $10.3 billion to  both balance the budget and establish a $1.1 billion reserve.  The Governor also  proposes a new round of trigger cuts slated to take effect if his ballot initiative fails;  these cuts are detailed in the sections that follow.    2  The Governor also proposes a reorganization of state government, including the  elimination and consolidation of 48 boards, commissions, programs, and departments.   For more details on the Governor’s reorganization plans, please see the “Making  Government More Efficient” chapter of the Governor’s budget summary, starting on  page 23.    With an entire chapter devoted to 2011 realignment, the Governor also reiterated his  commitment to constitutional protections and ongoing dialogue with counties during  implementation of realignment.      This Budget Action Bulletin summarizes the components of the Governor’s proposed  2012‐13 budget as we understand them at this late hour.  Please note that additional  details and information will be forthcoming from CSAC as they become available.  Do  not hesitate to contact CSAC staff with your questions and we will do our best to assist  you.    BUDGET SUMMARY CHARTS     2012‐13 Governor’s Budget  General Fund Budget Summary   ($ in millions)     Defining the Problem With Solutions   2011‐12 2012‐13 2011‐12 2012‐13  Prior Year Balance ‐$3,079 ‐$3,416 ‐$3,079 ‐$985     Revenues and Transfers $86,309 $89,221 $88,606 $95,389 Total Resources Available $83,230 $85,805 $85,527 $94,404     Non Proposition 98 Expenditures $53,846 $58,905 $53,883 $55,035     Proposition 98 Expenditures $32,800 $35,348 $32,629 $37,518 Total Expenditures $86,646 $94,253 $86,512 $92,553 Fund Balance ‐$3,416 ‐$8,448 ‐$985 $1,851     Reserve for Liquidation of Encumbrances $719 $719 $719 $719     Special Fund for Economic Uncertainties ‐$4,135 ‐$9,167 ‐$1,704 $1,132 Budget Stabilization Account ‐‐‐ ‐ Total Available Reserve ‐$4,135 ‐$9,167 ‐$1,704 $1,132               3  General Fund Revenue Sources  ($ in millions)     Change from 2011‐12   2011‐12 2012‐13 $ Change % Change  Personal Income Tax $54,186 $59,552 $5,366 9.9% Sales and Use Tax 18,777 20,769 1,992 10.6% Corporation Tax 9,479 9,342 ‐137 ‐1.4% Motor Vehicle Fees 103 30 ‐73 ‐70.9% Insurance Tax 2,042 2,179 137 6.7% Estate Taxes ‐45 45 ‐ Liquor Tax 323 329 6 1.9% Tobacco Taxes 93 90 ‐3 ‐3.2% Other 3,603 3,053 ‐550 ‐15.3% Total $88,606 $95,389 $6,783 7.7%     General Fund Expenditures by Agency  ($ in millions)     Change from 2011‐12   2011‐12 2012‐13 $ Change % Change  Legislative, Judicial, Executive $2,540 $2,600 $60 2.4% State and Consumer Services 619 689 70 11.3% Business, Transportation &  Housing  679 558 ‐121 ‐17.8% Natural Resources 1,935 1,896 ‐39 ‐2.0% Environmental Protection 51 47 ‐4 ‐7.8% Health and Human Services 26,668 26,414 ‐254 ‐1.0% Corrections and Rehabilitation 7,849 8,744 895 11.4% K‐12 Education 34,162 38,179 4,017 11.8% Higher Education 9,821 9,377 ‐444 ‐4.5% Labor and Workforce  Development  354 448 94 26.6% General Government:     Non‐Agency Departments 450 514 64 14.2%   Tax Relief/Local Government 544 2,534 1,990 365.8%   Statewide Expenditures 840 553 ‐287 ‐34.2 Total $88,606 $95,389 $6,783 7.7%   4  Budget Balancing Proposals  ($ in millions)    Expenditure Reductions      Health and Human Services          CalWORKs $946.2         Medi‐Cal 842.3         In‐Home Supportive Services 163.8         Other HHS Programs 86.9     Education          Proposition 98 544.4         Child Care 446.9         Cal Grant Program 301.7         Other Education 28.0     All Other Reductions          State Mandates 828.3         Other Reductions 27.3 Total Expenditure Reductions $4,215.8   Revenues      General Fund Revenues          Temporary Taxes $4,400.8         Other General Fund Revenues 88.8     Special Fund Revenues          Gross Premiums Insurance Tax on Medi‐Cal Managed Care Plans 161.8 Total Revenues $4,651.4   Other      Loan Repayment Extensions $630.5     Unemployment Insurance Interest Payment 417.0     Additional Weight Fee Revenues 349.5     Suspend County Share of Child Support Collections 34.5 Total Other $1,431.5   Total Solutions $10,298.7             5  Outstanding Budgetary Borrowing  ($ in billions)    Deferred payments to schools and community colleges $10.4  Economic Recovery Bonds 6.3  Loans from special funds 3.4  Unpaid costs to local governments, schools, and  community colleges for state mandates  4.5  Underfunding of Proposition 98 3.4  Borrowing from local government (Proposition 1A) 2.1  Deferred Medi‐Cal costs 1.3  Deferral of state payroll costs from June to July 0.8  Deferred payments to CalPERS 0.5  Borrowing from transportation funds (Proposition 42) 0.3  Total $33.0    Trigger Cuts    The Governor’s proposed budget assumes the passage of a November 2012 initiative  that would protect counties’ realignment revenues and also temporarily raise the sales  tax rate and personal income tax rates on higher income earners. However, the state  needs to borrow money at the beginning of the fiscal year to cover expenses until the  bulk of the revenue comes later in the year.    Money lenders would not trust the state to repay this intra‐year debt with such  uncertainty, so the Governor proposes significant trigger cuts effective January 1, 2013  should the ballot measure fail.    These trigger cuts total $5.4 billion. $4.8 billion (89 percent) of those cuts are reductions  to schools and community colleges. Half of that reduction results from the decrease to  the Proposition 98 guarantee. The other half results from shifting K‐14 bond debt  service costs into Proposition 98, thereby reducing money going to schools. Cuts at this  level equal about three weeks of instruction. Another $400 million in cuts target the UC  and CSU systems.    The rest of the cuts are to the courts ($125 million, equivalent to three days of closures  per month), Cal FIRE ($15 million, about 10 percent of its budget), and small cuts to  various other state protection agencies. These small cuts would, among other things,  eliminate lifeguards from state beaches and reduce the number of park rangers and  game wardens by 20 percent.    6      Ballot Trigger Reductions  Effective January 1, 2013  ($ in millions)    Proposition 98 $4,836.9  University of California /1 200.0  California State University /1 200.0  Courts 125.0  Department of Forestry and Fire Protection 15.0  Flood Control 6.6  Fish and Game: Non‐Warden Programs 2.5  Fish and Game: Wardens 1.0  Park Rangers 1.0  Park Lifeguards 1.0  Department of Justice 1.0  Total Ballot Trigger Reductions $5,390.0  /1 This level of savings may be offset by Cal Grant increases if the universities raise  tuition.    2011 Realignment  The Governor’s proposed 2012‐13 state budget includes discussion about moving  forward with 2011 realignment in terms of constitutional protections, allocation of  funds and funding structure, and other programmatic changes.  As previously reported,  the Governor is sponsoring a ballot measure that provides constitutional protections for  the revenue dedicated to 2011 realignment, as well as protections against new costs  associated with future changes to realigned programs.    Recall that two additional programs are slated for realignment in 2012 (and  incorporated into the funding model for 2011 realignment): mental health managed  care and the Early Periodic Screening, Diagnosis, and Treatment (EPSDT) program.   These programs will be fully funded by 2011 realignment revenues on an ongoing basis.    2011 Realignment Funding  The budget assumes funding for 2011 realignment from two state sources – a state  special fund sales tax of 1.0625 percent totaling $5.1 billion and $462.1 million in  Vehicle License Fees (VLF) for 2011‐12.  These two figures represent revised estimates  by the Department of Finance (DOF) after the enactment of the final 2011‐12 budget  last June.  These funds are deposited in the Local Revenue Fund 2011 and are  continuously appropriated and allocated to counties for the purposes of 2011  realignment.  7          2011 Realignment Funding  ($ in millions)    Program 2011‐12 2012‐13 2013‐14 2014‐15  Court Security $496.4 $496.4 $496.4 $496.4 Local Public Safety Programs 489.9 489.9 489.9 489.9 Local Jurisdiction for Lower‐level  Offenders and Parole Violators    Local Costs 239.9 581.1 759.0 762.2 Reimbursement of State  Costs  957.0 ‐‐ ‐ Realign Adult Parole   Local Costs 127.1 276.4 257.0 187.7 Reimbursement of State  Costs  262.6 ‐‐ ‐ Mental Health Services   EPSDT ‐544.0 544.0 544.0 Mental Health Managed Care ‐188.8 188.8 188.8 Existing Community Mental  Health Programs  1,104.8 1,164.4 1,164.4 1,164.4 Substance Abuse Treatment 179.7 179.7 179.7 179.7 Foster Care and Child Welfare  Services  1,562.1 1,562.1 1,562.1 1,562.1 Adult Protective Services 54.6 54.6 54.6 54.6 Existing Juvenile Justice  Realignment  95.0 98.8 100.4 101.3 Program Cost Growth ‐180.1 443.6 988.8 Total $5,569.1 $5,816.3 $6,239.9 $6,719.9 Vehicle License Fee Funds 462.1 496.3 491.9 491.9 1.0625% Sales Tax 5,107.0 5,320.1 5,748.0 6,228.0 Total Revenues $5,569.1 $5,816.3 $6,239.9 $6,719.9           8  Funding Structure for 2011 Realignment  Counties will recall discussions over the last months regarding a permanent funding  structure for 2011 realignment.  While we had originally anticipated requiring such a  structure prior to the Legislature’s adjournment, these efforts were postponed to allow  for additional conversations with stakeholders.  After ongoing conversations between  CSAC, our county partners, and DOF, the Administration is proposing a permanent  funding structure for realignment with the goal of providing a reliable and stable  funding source that allows for local flexibility.  That structure is depicted in the chart  below.  9      Base Funding  Base funding in each subaccount should not experience a year‐over‐year decrease.  A  statutory mechanism should be in place to deal with the possibility of a year’s base  being short due to significantly reduced revenues.    The timing of the programs’ inclusion in 2011 realignment and the implementation  scheduled should affect base funding for each program. The base should be a rolling  base for each subaccount, meaning that a year’s base funding plus growth becomes the  subsequent year’s base.    The 1991 Mental Health programs should continue to receive revenue based on its 1991  formula.    Growth Funding  Funding for program growth should be distributed on a roughly proportional basis, first  among accounts, then by subaccounts.    Within each subaccount, federally required programs should receive priority for funding  if warranted by caseload and costs.    Growth funding for the Child Welfare Services (CWS) program is a priority once base  programs have been established.  Over time, CWS should receive an additional $200  million.    Transferability  To provide flexibility, counties should have the ability to transfer a maximum of 10  percent of the lesser subaccount between the subaccounts within the Support Services  Account.     Beginning in 2015‐16, there should be a local option to transfer a portion of the growth  among subaccounts within the Law Enforcement Services Account.Transfers should be  for one year only and not increase the base of any program.    Reserve Account  To provide some cushion for fluctuations in future revenue, a Reserve Account should  be established when Sales and Use Tax revenues exceed a specified threshold.        10  Public Safety Realignment (AB 109)  The Governor’s budget discusses counties’ efforts at implementing public safety  realignment. Given only three months of experience managing the new adult offender  populations, the Governor notes that there is insufficient information available to assess  whether the state’s estimates of 2011 Realignment impacts are tracking counties’ actual  new workload. The budget also discusses the operational impacts to the state’s  corrections system associated with the implementation of public safety realignment,  noting that:     The state prison population is declining, as expected, which greatly aids the state  in complying with the federal court’s order to reduce prison population over the  next two years. State prison population is expected to decline from just over  150,000 inmates in 2011‐12 to approximately 132,000 in 2012‐13 (a 12 percent  drop).   The state’s facility needs will change as a result of population reductions. For  example, the proportion of female inmates is decreasing more quickly than  males, meaning the state now plans to convert the Valley State Prison for  Women to a male facility in 2013. Other operational changes related to  reception centers and other beds are also expected.    The Governor’s budget narrative also discusses the AB 109 allocation formula, noting  that the county‐by‐county distribution for the first nine months of operation applies  only to 2011‐12, given counties’ expressed need to have programmatic experience  before settling on a more permanent funding methodology.     As discussed previously, the Governor’s budget makes an ongoing commitment of  funding to support the transferred criminal justice responsibilities. (See 2011  Realignment Funding table above.) Ongoing and regular discussions continue among  counties, public safety stakeholders, and the Administration to identify and monitor  realignment implementation. The Governor’s budget makes clear his ongoing  commitment to address systemic issues that arise. The budget notes, for example, the  Administration’s intent to work with counties to explore and develop treatment and  housing options for in‐custody offenders who are in need of mental health treatment.    In recognition of the significance of the shift in new offender populations, the  Governor’s budget proposes a second year of training to support statewide AB 109  training efforts ($1 million) and grants to local Community Corrections Partnerships  (CCP) ($7.9 million). The CCP planning funds are intended to support counties’ efforts in  reviewing and amending AB 109 implementation plans.         11  Ongoing Realignment Efforts  The Administration is committed to a continued partnership with county officials for the  successful implementation of 2011 realignment, including:     State Operations Reductions.  The Administration is committed to a 25‐percent  reduction in the state operations of program areas that have been realigned.   Both the Departments of Alcohol and Drug Programs and Mental Health have  reduced their program components by that amount before transferring  functions to the Department of Health Care Services (DHCS).  The new Division of  Mental Health and Substance Use Disorder Services within the DHCS will provide  appropriate state oversight and assistance for programs realigned to the  counties. The Department of Social Services will develop its 25‐percent reduction  plan upon county decisions regarding workload within realigned programs and  based upon federal requirements.   County Flexibility.  The Administration continues to support efforts to increase  the flexibility of counties in administering programs.    Juvenile Justice Reform  The Governor’s budget outlines a revised juvenile justice reform proposal whereby the  state would stop intake of juvenile offenders to the Division of Juvenile Justice (DJJ)  facilities on January 1, 2013. After this date, all new commitments of youthful offenders  to DJJ would cease. DJJ would continue to house those juvenile offenders who were  placed with the state on or before January 1, 2013, but facilities would shut over time as  the population phases out. In order to prepare counties for this shift in responsibility,  the budget proposes to provide $10 million in planning funds to counties in the current  year. The purpose of this funding is to give counties both the time and resources to  develop appropriate placement and treatment options for this additional juvenile  population. The funds would be distributed to counties under an as‐yet undetermined  methodology. The Administration will work with stakeholders to determine how to  distribute the planning funds to the 58 counties. As the result of this proposal, the state  plans to delay collection of the increased fees for DJJ placements that became effective  on January 1, 2012 as a result of the 2011‐12 trigger cuts.    Phase 2 Realignment  The Governor’s budget discusses his continued intention to pursue Phase 2 Realignment  in the future. These efforts would be linked to ongoing conversations regarding  California’s implementation of federal healthcare reform.  Structuring Phase 2 will take  into account the movement of a significant number of people now served by county  indigent programs (about 2 million) to the Medi‐Cal program and the Administration’s  desire to rebalance county responsibility for additional programs in the future.  More  12  information and further exploration of potential changes in state/local program  responsibility in Phase 2 are needed.    ADMINISTRATION OF JUSTICE  In addition to the Governor’s ongoing commitment to the success of realignment as  stated in the introduction, the Governor’s proposed budget contains other public safety  elements that may be of interest to counties. These elements are briefly described  below.    California Department of Corrections and Rehabilitation (CDCR). The budget proposes  various operational changes for CDCR, including the following:     Expanding the Alternative Custody for Female Offenders Program – This program  was created in 2010, pursuant to SB 1266 by Senator Carol Liu. It allows non‐ violent and non‐serious female offenders to participate in an alternative custody  program in the community, which includes substance abuse counseling and  vocational education. The Governor’s budget proposes to expand eligibility of  this program to include female offenders who have a prior offense that is serious  and/or violent, as many of these offenders have been deemed low‐risk.     Review of Prison Facilities Plans – CDCR has reduced its use of non‐traditional  prison beds by over 4,000 beds.  The State is reevaluating its need for infill and  reentry construction projects proposed to be funded through the state’s portion  of AB 900 (2007) given that it has significantly reduced its use of gymnasiums  and dayrooms to detain prison inmates.    Board of State and Community Corrections. The budget contains $109.1 million in  funding to support the creation of the Board of State and Community Corrections (BSCC)  beginning July 1, 2012, as enacted in the 2011‐12 state budget. Under the structure, the  BSCC will assume the duties of the existing Corrections Standards Authority and certain  public safety grant‐related responsibilities of the California Emergency Management  Agency (CalEMA). Further, the BSCC is designed as an independent entity that will  provide statewide leadership and coordination on statewide public safety policies –  including realignment.     Judicial Branch. The Governor’s budget contemplates a $50 million augmentation to the  Trial Court Trust Fund based on a proposed civil court fee increase. The augmentation is  intended to offset the ongoing impacts of permanent budget reductions the courts have  experienced in past years.     2012‐13 Trigger Cuts in Courts/Public Safety. The Governor is proposing trigger cuts  should his November 2012 ballot initiative fail. These trigger cuts total $5.3 billion, of  13  which $126 million will be to the courts and the Department of Justice. Please see below  for a brief explanation of these cuts:   Judicial Branch – The courts would be reduced an additional $125 million, an  amount equal to three court closures a month.   Department of Justice (DOJ) – The trigger cuts would apply a $1 million  unallocated reduction.    AGRICULTURE AND NATURAL RESOURCES  Reorganization of State Government. The Governor’s proposed budget eliminates,  consolidates and restructures a number of agencies and departments under the  Agriculture & Natural Resources area. Specifically, the budget proposes to eliminate  CalEMA and would make it an office reporting directly to the Governor. The proposed  budget would transfer the Department of Resources, Recycling and Recovery (Cal  Recycle) to the California Environmental Protection Agency (CalEPA). The budget  summary indicates that hazardous waste, electronic waste and landfill permits are more  appropriately regulated by CalEPA and not the Natural Resources Agency. The proposed  budget also eliminates the State Geology and Mining Board, transferring its  responsibilities to the Office of Administrative Hearings for regulatory appeals functions,  with the balance of the Board’s responsibilities going to the Office of Mine Reclamation  within the Department of Conservation. Finally, the Governor’s budget would reduce  the number of Regional Water Quality Control Boards from nine to eight, consolidating  the Colorado River Basin Water Board into neighboring regions, and reduce the number  of members on the boards from nine to seven.     Department of Forestry and Fire Protection. The proposed budget assumes $9.3 million  in revenues for 2012‐13 to be generated by the proposed State Responsibility Area  (SRA) fee, currently under consideration by the Board of Forestry. As you may recall,  ABX1 29 (2011) established an (up to) $150 fee on each structure on a parcel located  within the SRA. The budget also indicates that the Board of Equalization will assess the  fee, including an increase of $6.4 million to their budget and an addition of 57 positions  to do so, and that the Administration is continuing to evaluate the long‐term structure  of the fee, leaving the door open for supplementing the fee with an additional per‐acre  charge.     State Water Resources Control Board. The budget proposes to increase water quality  grants by $11 million through the State Water Pollution Control Revolving Small  Community Fund. These grants are for small and severely disadvantaged communities  to address wastewater system needs.   14    Delta. The proposed budget includes an increase of $25.4 million and 135 positions to  DWR for preliminary engineering work to support the Delta Habitat Conservation and  Conveyance Program (DHCCP). This funding will support the Bay Delta Conservation  Plan’s Environmental Impact Report, to be conducted by DHCCP.     Climate Change.  The California Air Resources Board (CARB) will begin to auction  greenhouse gas (GHG) emissions allowances through the AB 32 Cap and Trade Program  in 2012‐13. Revenue estimates for the program are expected to be approximately $1  billion in the first year. The proposed budget includes a framework for how to expend  the proceeds of the Cap and Trade Program, noting that only activities that further the  purposes of AB 32 are eligible for funding. The framework lists clean and efficient  energy, low‐carbon transportation, natural resource protection and sustainable  infrastructure development as priority areas for funding. Of particular note, under the  heading of natural resource protection, the Governor lists natural resource conservation  and management and sustainable agriculture as areas eligible for funding.     GOVERNMENT FINANCE AND OPERATIONS  Mandates  The Governor’s budget plan proposes to reduce state spending on local government and  school mandates, saving the General Fund $828 million.    The bulk of this savings results from his proposal to dramatically change the state’s  mandate relationship with schools. Under the plan, the state would eliminate almost  half of all current K‐14 mandates, and replacing the rest with incentives to comply with  those that remain. Instead of funding actual costs, the Governor proposes a school  mandates block grant.    Furthermore, the Governor proposes to repeal dozens of the roughly 50 mandates that  have been suspended at least two years.    The Governor also proposes that the Commission on State Mandates redetermine  mandates related to sexually violent predators. The state originally mandates certain  activities in 1995 and reimburses local agencies for their related costs, but voters  approved Proposition 83 (Jessica’s Law) in 2006, and the state is not required to  reimburse locals for mandates passed by voters.    Lastly, the Governor proposes to again defer the state’s payment for pre‐2004 state  mandates, saving the General Fund (and costing local agencies) $99.5 million.      15    Counties with 100 Percent Basic Aid Education Entities  The Governor’s proposed budget provides $4.4 million to the counties of Amador and  Mono and the cities therein for shortfalls in 2010‐11 associated with their Sales and Use  Tax and Vehicle License Fee Adjustment Amounts.  In these counties, all education  entities are considered “basic aid” and, as a result, there is no statutory mechanism by  which the counties and cities can receive reimbursement for revenues losses associated  with the Triple Flip and VLF Swap of 2004.  CSAC is joining these counties and the  Regional Council of Rural Counties (RCRC) in sponsoring AB 1191 (Huber) to provide a  permanent mechanism to achieve this reimbursement.    EMPLOYEE RELATIONS  The Governor’s proposed budget includes the elimination or consolidation of several  employment‐related boards and commissions. Specifically, it:   Creates the Government Operations Agency, which will include duties of the  departments of General Services, Human Resources, Technology, Office of  Administrative Law, the Public Employees’ Retirement System, the State  Teachers Retirement System and the State Personnel Board.   Eliminates the Occupational Safety and Health Administration Board and gives its  functions to the Employee Development Department.   Consolidates EDD’s tax collection functions with the Franchise Tax Board into a  new department called the Department of Revenue.  Additionally, the Governor’s budget proposes to eliminate 15,000 state positions and  have DOF conduct a department‐by‐department review to identify other positions for  elimination.  Unemployment Insurance Program. Counties will recall that due to a structural  imbalance between revenues and benefit payments, the Unemployment Insurance (UI)  Fund has been making benefit payments with borrowed federal funds since 2009. The  UI Fund deficit was $9.8 billion at the end of 2011, and is projected to be $11.7 billion at  the end of 2012. Required annual interest payments were waived under the American  Recovery and Reinvestment Act for 2010. Interest in the amount of $303.5 million was  paid in September 2011 through a loan from the state’s Unemployment Compensation  Disability Fund. The Governor’s budget proposes to continue to borrow from the  Disability Fund to pay the 2012‐13 interest expense of $417 million.     The budget also proposes a surcharge on employers to generate $472.6 million to fund  future interest payments and repay borrowed funds, and increases the minimum  16  monetary eligibility requirements to qualify for UI benefits to account for increases in  employee wages that have occurred since the requirements were last adjusted in 1992.    Workforce Investment Act (WIA) Funding. The budget reflects a decrease of $39.5  million in federal funds for the Governor’s discretionary WIA funding, a reduction from  15 percent to 5 percent in the discretionary funds provided by the federal government.    HEALTH AND HUMAN SERVICES  Governor Brown has proposed significant cuts and changes to the CalWORKs, Medi‐Cal,  In Home Support Services (IHSS), and Child Care programs in his 2012‐13 budget  proposal. Please note that each of the reductions and proposals outlined below are  permanent and ongoing, and would take effect regardless of whether the Governor’s  proposed tax initiative passes in November.     CalWORKs. The Governor is proposing to restructure the existing CalWORKs program by  creating a two‐tier system that supposedly focuses on work participation for adult  recipients. All proposals below will affect both current and future CalWORKs recipients,  and are estimated to save the state up to $1.1 billion in the current year.      The Governor would create two tracks for CalWORKs recipients:     CalWORKs Basic would serve as the entry‐point for the welfare‐to‐work program  and would be operational by October of this year.  The eligibility time limit for  this phase would be 24 months, with an assessment of the recipients’ progress  after 12 months. For six months following the October 2012 implementation of  the CalWORKs Basic program, all currently aided eligible adults will be eligible for  welfare‐to‐work services and child care. The budget has increased the county  single allocation by $35.6 million to provide some of these services. Additionally,  families who are sanctioned for more than three months would be disenrolled  from the program.    If a CalWORKs Basic participant maintains unsubsidized employment at specified  levels (30 hours for adults and 20 hours for those with children under age six),  they would move to the CalWORKs Plus program. This program would become  operational in April of 2013 and reward participants with a higher grant level by  allowing them to utilize a higher income disregard (first $200 earned and 50  percent of subsequent income). Participants would be eligible for this program  for up to 48 months, and if they reach the time limit but continue to work  specified amounts, they would retain the higher earned income disregard.      The income support program of child only grants will continue under the name of Child  Maintenance Program, but grants will be cut by 27 percent, or about $70 a month,  beginning in October of this year.  Also, families on the Child Maintenance Program will  17  be subject to annual eligibility determinations and required to have children in the  program seen annually by a doctor.   Furthermore, under the restructuring, low‐income families who are CalFresh recipients  or child care subsidies – but not on CalWORKs – and meet work participation  requirements may receive $50 bonus payments.       Child Care. The Governor proposes shifting eligibility determinations and payment  functions for approximately 142,000 children in subsidized child care programs to  counties in 2013‐14. Once fully implemented, the new structure would replace the  three‐stage CalWORKs child care system for current and former CalWORKs recipients  and programs already serving low‐income parents with a “work‐based” subsidized child  care system administered by county welfare departments.     In this model, counties would apply federal income eligibility rules and welfare‐to‐work  participation requirements to those seeking subsidized child care support. Recipients  would also be subject to welfare‐to‐work employment requirements, and the  Administration estimates that this change in eligibility will eliminate about 46,300 child  care slots statewide.    Additionally, the state seeks to save $43.9 million by switching eligibility determinations  from a measure of state median income to 200 percent of the Federal Poverty Level.  The state estimates this will remove 15,700 child care slots.     The proposal also removes the statutory Cost of Living Increase Adjustment for capped  non‐CalWORKs child care programs to save $29.9 million..     Governor Brown also proposes to reduce the child care reimbursement rate ceiling for  voucher‐based programs from the 85th percentile of the private pay market to the 50th  percentile (based on the 2009 Market Rate Survey). This would save the state $11.8  million. Please note that rates for license‐exempt providers will be unaffected, but they  will have to meet certain health and safety standards in order to continue to receive  reimbursement. Also, direct‐contracted Title 5 centers will see a 10 percent  reimbursement rate reduction.     Furthermore, beginning in 2013‐14, families who meet federal work requirements  under the new structure will receive a $50 monthly work bonus to be issued by county  welfare departments.     Priority for voucher‐based programs will be given to families who participate in the Child  Welfare System or are at risk for being abused, neglected, or exploited. Cash‐aid families  would continue to receive subsidized child care services.   18  The Governor will also introduce legislation to require counties to identify and collect  subsidized child care overpayments, and would levy sanctions on agencies that do not  reduce the incidence of overpayments.     Overall, the child care cuts would save over $500 million.    In‐Home Support Services. The budget includes a number of reductions to the In Home  Support Services (IHSS) program as well as significant restructuring for those who are  dually eligible for Medi‐Cal and Medicare. Please see the Medi‐Cal section for more  information on that specific proposal.      The Governor proposes to eliminate domestic and related services for IHSS consumers  living with other adults who are not participants in the IHSS program, unless those  adults are found to be unable to perform such services. This reduction in domestic  services also applies to children in the IHSS program who reside with their parents, and  the state assumes budget savings of $164 million in the current year if implemented by  July 1 of this year. This proposal would affect 254,000 IHSS recipients.     The budget assumes that the 20‐percent across‐the‐board trigger cut to IHSS would be  implemented April 1, 2012. However, a court injunction has precluded implementation.     The budget also includes a set‐aside to fully fund the IHSS program in the event the  court permanently upholds the injunction.    Medi‐Cal.   Care Coordination for Dual Eligible Individuals. The Administration proposes to  improve care coordination for seniors and persons with disabilities. The term “dual  eligible beneficiary” refers to persons eligible for both Medi‐Cal and Medicare.  Current law authorizes a dual eligible beneficiary pilot in four counties to begin January  1, 2013. The budget proposes a three‐year phase‐in of the pilots and an expansion of  the number of pilots to 10 counties. In the first year, dual eligible beneficiaries will  transition to managed care for Medi‐Cal benefits. The benefits will become a more  integrated plan responsibility over the subsequent two years. Under a separate  proposal, the Administration is also proposing to expand Medi‐Cal managed care  statewide starting in June 2013. Currently, 30 counties have Medi‐Cal managed care  plans.    The pilots will provide managed care plans with a blended payment consisting of  federal, state and county funds and responsibility for the full array of health and social  services to dual eligible beneficiaries. Making long‐term care services a managed care  benefit is intended to increase access to home and community‐based medical and social  services. The larger goal is to allow beneficiaries to remain in their homes and out of  19  institutions. Behavioral health services will generally be provided by counties. In year  one, IHSS, other home and community‐based services and nursing home care funded by  Medi‐Cal will become managed care benefits. The IHSS program will essentially operate  as it does today, except all authorized IHSS benefits will be included in the managed  care plan rates. Over time, managed care plans would take on more responsibility for  home and community‐based services, including IHSS.    The Governor’s budget document acknowledges a number of issues that will need to be  worked on, including consumer protections, development of a uniform assessment tool,  and consumer choice and protection.    The Administration views the dual eligible beneficiary pilots as part of its effort to  implement health reform and establish the state as the level of government primarily  responsible for delivering health care services. The Administration identifies the state‐ county relationship in financing and delivering services – including collective bargaining  structure for IHSS providers and the long‐term county financial responsibility and other  health programs.     The Administration will be working with counties, consumers and other stakeholders to  address these outstanding issues through development of legislation necessary to  implement the proposal.    The Administration is projecting savings from the pilots related to a reduction in hospital  and nursing home costs. To accelerate savings into 2012‐13, the Administration is  proposing a payment deferral (one payment for all providers) and alignment of payment  policies for all managed care counties. This proposal will save $678.8 million in 2012‐13  and $1 billion in 2013‐14.    Managed Care Expansion. The Governor proposes expanding Medi‐Cal Managed Care  into all counties statewide and enrolling all current Medi‐Cal beneficiaries, including  IHSS recipients and those in the Institutional Long‐Term Care program, in the managed  care model. The state would begin this transition in the 28 fee‐for‐service counties in  June of this year, and estimates savings of $2.7 million in 2012‐13 and $8.8 million in  2013‐14.     The Governor also proposes an annual open enrollment period for Medi‐Cal  beneficiaries to save up to $3.6 million in 2012‐13 and $6 million in 2013‐14. Currently,  beneficiaries may change plans up to 12 times a year.     Operational Flexibilities. The Governor introduces his desire to streamline the  regulatory process to allow the Medi‐Cal program to change more quickly. Examples  20  include reducing laboratory rates, eliminating funding for avoidable hospital admissions,  and no longer paying for services of “limited value.” He proposes a stakeholder process  to examine changes in benefit design and estimates that the state can save  approximately $75 million in 2012‐13.     Medical Therapy Program. The Governor proposes to impose an income test for the  Medical Therapy Program that mirrors the California Children’s Services (CCS) program.  Only families with annual incomes of less than $40,000 or with annual CCS‐related  medical expenses exceeding 20 percent of their annual income would qualify for the  Medical Therapy Program.     Revenue for the Medi‐Cal Program. The Governor proposes a one‐time redirection of  private and non‐designated hospital stabilization funds for fiscal years 2005‐06 through  2009‐10 to the state General Fund for a savings of $42.9 million. He also wants to  continue indefinitely the Gross Premium Tax on Medi‐Cal Managed Care Plans to save  up to $161.8 million in 2012‐13 and $259.1 million in 2013‐14.     Healthy Families Program. The Administration is proposing to reduce Healthy Families  managed care rates by 25.7 percent effective October 1, 2012 for a savings of $64.4  million in 2012‐13 and $91.5 million in 2013‐14. The budget again proposes to shift the  875,000 children in the Healthy Families Program to the Medi‐Cal program with a nine‐ month phase in starting October 2012.    The budget also proposes to eliminate the Managed Risk Medical Insurance Board by  July 1, 2013.    Child Support. Governor Brown proposes to suspend the county share of child support  collections ($34.5 million in 2012‐13) and redirect it to the state’s General Fund.     Public Health  AIDS Drug Assistance Program. The Governor proposes to increase the client share of  cost for the AIDS Drug Assistance Program (ADAP) for $14.5 million in state savings in  2012‐13. This proposal would implement the federal share of cost maximum amounts,  resulting in average monthly copayments of between $28 and $385, depending on the  client’s income. The state estimates that this proposal will generate administrative costs  of $2 million due to the amount of paperwork involved, and that cost is included in the  $14.5 million savings estimate.     New Office of Health Equity. The proposed budget creates a new Office of Health  Equity in the Department of Public Health and transfers the Office of Women’s Health,  Office of Multicultural Health, Health in All Policies Task Force, the Health Places Team,  and the Office of Multicultural Services to the new structure.     21    Department of State Hospitals. The budget establishes a new Department of State  Hospitals that will oversee the state’s mental hospitals. In addition to the new  department, the Administration is proposing a number of changes to the mental  hospitals to address a $180 million shortfall. Of interest to counties, the Administration  is proposing to increase the bed rate charges to counties for civil commitments by $20  million.    Departments of Mental Health and Alcohol and Drug Programs. The Administration is  proposing to eliminate the Departments of Mental Health and Alcohol and Drug  Programs. The Department of Health Care Services will assume responsibility for the  administration of Mental Health Services Act programs and financial oversight of funds,  administration of federal Substance Abuse and Mental Health Services Administration  discretionary and block grants, Projects for Assistance in Transition from Homelessness  grants, Substance Abuse Prevention and Treatment block grants, the Parolee Services  Network, veterans mental health programs, and the mental health components of the  California Health Interview Survey.    The Department of Public Health will assume the duties of the Office of Multicultural  Services, the administration of counselor certification, narcotic treatment, driving under  the influence, and problem gambling functions.    The Department of Social Services will be responsible for licensing and quality  improvement functions.    The California Department of Education will administer the Early Mental Health  Initiative grants.    The Office of Statewide Health Planning and Development will now include the Mental  Health Workforce Education and Training program.    The Mental Health Services Oversight and Accountability Commission will be  responsible for Mental Health Services Act training, technical assistance and program  evaluation.    HOUSING, LAND USE AND TRANSPORTATION  Transportation Funding. The Governor’s proposed budget reports that gasoline  consumption was down 0.5‐percent in 2010‐11 from the prior fiscal year. While it is  anticipated to decrease another 0.6‐percent in 2011‐12, the proposed budget projects  that consumption will rise 1.9 percent in 2012‐13. Under the 2010 transportation tax  22  swap, whereby the state eliminated the sales tax on gasoline and replaced it with an  equivalent amount of new gasoline excise tax which is adjusted annually to reflect what  the sales tax would have otherwise generated in a given year, DOF is projecting that the  new 2012‐13 excise tax rate will be reduced from the current 35.7‐cents to 35‐cents.    The proposed budget fully funds transportation as agreed to in the transportation tax  swap of 2010. Recall that after the state backfills the State Highway Account for truck  weight fee revenues dedicated to transportation bond debt service, the remaining  revenues are divided among the state and local streets and roads in the following  manner:     44 percent for the State Transportation Improvement Program   44 percent for Local Streets and Roads   12 percent for the State Highway Operation and Protection Program     CSAC is waiting for more information, specifically for the Board of Equalization to adjust  the new excise tax rate as required by statute, before we provide counties with  estimated revenues for 2012‐13.     It is also important to note that the Governor borrows $349.5 million in truck weight  fees over and above what is necessary to pay budget year bond debt service payments.  However, this was anticipated given that bond debt service fluctuates from year to year.  In order to maximize the transportation tax swap and truck weight fee agreements from  2010 and 2011, the Governor will take all eligible weight fee revenues each year and  bank the funds to use to offset the bond debt costs in the future.     Transportation Bond Sales. The Governor does not propose new transportation bond  appropriations in his proposed budget and is putting this off until spring 2012 when  more information on project cash flow needs is available.      High‐Speed Rail. The Governor’s proposed budget includes funding for the basic  functions for the High‐Speed Rail Authority.  However, the document is silent on funding  the initial train segment. The High‐Speed Rail Authority’s Business Plan is currently  under review with DOF and the Governor will await its analysis before proposing a plan  for funding the first segment. Additionally, the Legislature has indicated that they, too,  will be holding hearings on the project and could potentially take action in the 2012  legislative year that will affect the project, for good or bad.     Consolidation/Elimination of State Agencies. Continuing his mission to “reorganize  state government”, the Governor proposes to reduce the number of state agencies from  12 to 10 and eliminate another 39 state entities and 9 programs. Among this  reorganization is:  23     The consolidation of the California Department of Transportation (Caltrans) with  the Department of Motor Vehicles, the High‐Speed Rail Authority, the Highway  Patrol, the California Transportation Commission, and the Board of Pilot  Commissioners into the new Transportation Agency.   Changes to the budget process including requiring some departments, such as  Caltrans, to perform a detailed review and analysis of all of their programs to  evaluate whether the functions need to exist and the level of resources needed  to accomplish them.     Transfer of the functions of the California Housing Finance Authority (CalHFA) to  the Housing and Community Development Department (HCD). Since both CalHFA  and HCD are concerned with the development and financing of affordable  housing, the goal is to obtain administrative efficiencies by combining the efforts  under one department. It should also be noted that the new HCD will be moved  from the former Business, Transportation, and Housing Agency to a new agency  – the Business and Consumer Services Agency.     STAY TUNED FOR THE NEXT BUDGET ACTION BULLETIN!    If you would like to receive the Budget Action Bulletin electronically, please e‐mail  Amanda Yang, CSAC Legislative Assistant, at ayang@counties.org.  We’re happy to  accommodate you!    January 11, 2012 mac Taylor Legislative Analyst The 2012-13 Budget: Overview of the Governor’s Budget 2012-13 BUDGET 2 Legislative Analyst’s Office www.lao.ca.gov 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 3 ExEcutivE Summary Governor’s Proposal Proposed Tax Initiative Is Cornerstone of Governor’s Budget Proposal. The administration estimates that the Legislature and the Governor must address a budget problem of $9.2 billion between now and the start of the 2012-13 fiscal year. The cornerstone of the Governor’s 2012-13 budget plan is its assumption that voters will approve a temporary increase in income and sales taxes through an initiative that the Governor has proposed be on the November 2012 ballot. The administration estimates the initiative would increase state revenues by $6.9 billion by the end of 2012-13, and generate billions of dollars per year until its taxes expire at the end of 2016. The taxes would be deposited to the General Fund to pay for the state’s Proposition 98 school funding obligations, as increased by the initiative, and to help balance the budget by paying for other state programs. The Governor also proposes significant reductions to social services and child care programs and additional state borrowing. Administration Estimates Plan Would Return State Budget to Balance. The administration estimates the Governor’s plan would leave the state with a $1.1 billion reserve at the end of 2012-13 and balanced annual budgets for the next few years. The Governor also proposes that the state take steps to reduce outstanding state budgetary obligations (which he calls a “wall of debt”) during the next several years. Proposed Trigger Cuts if Voters Reject Governor’s Tax Initiative. The Governor’s proposal requests that the Legislature approve $5.4 billion of “trigger cuts” to take effect on January 1, 2013, if voters do not approve the Governor’s tax initiative. Proposition 98 funding for schools and community colleges would bear the brunt of these trigger cuts: $4.8 billion (90 percent) of the total. LaO comments Governor’s Plan Would Continue State’s Efforts to Restore Budgetary Balance. In 2011, the Legislature and the Governor took significant steps—through ongoing budgetary actions—to begin to restore the state budget to balance. To finish this job, the Legislature still faces a very difficult task for 2012, as the Governor’s proposal shows. The Governor’s plan envisions multiyear tax increases and significant reductions in social services and subsidized child care programs. As an alternative, if his tax plan is rejected he proposes much larger cuts, aimed largely at schools. If the state chooses either of the Governor’s two paths, the state budget would be moved much closer to balance over the next several years. Revenue Estimates Bigger Question Mark Than Usual. Our revenue estimates—including estimates of state revenue gains from the Governor’s proposed initiative—currently are lower than the administration’s. Already, California’s budget is dependent on volatile income tax payments by the state’s wealthiest individuals, and the Governor proposes that these Californians pay more for the next few years. As has become evident in recent years, differing fortunes for these upper-income taxpayers can create or eliminate billions of dollars of projected state revenues. If our current 2012-13 BUDGET 4 Legislative Analyst’s Office www.lao.ca.gov revenue estimates are closer to the target than the administration’s, the Legislature will have to pursue billions of dollars more in budget-balancing solutions. Restructuring Proposals in Education Merit Serious Consideration. The Governor’s plan contains major restructuring of the school finance system, community college categorical funding, and education mandates. We think the Governor’s restructuring proposals in all these areas would overcome most widely recognized shortcomings of these current systems and institute lasting improvements. Social Services and Child Care Proposals Have Merit, But Involve Drawbacks. The Governor proposes to reduce General Fund support for California Work Opportunity and Responsibility to Kids (CalWORKs) and subsidized child care—the state’s primary sources of cash assistance and work support for low-income families—by a total of about $1.4 billion. His proposal would focus reforms in the CalWORKs program on achieving the goal of emphasizing work. The Legislature may wish to consider whether the proposed reductions to families most in need of support to achieve self-sufficiency are too severe, as well as the Governor’s proposal to restrict eligibility criteria and time lines for subsidized child care. Focusing these programs on a different set of objectives and priorities than the Governor would not necessarily eliminate opportunities for budgetary savings, but the savings potential under such alternatives could be less. Trigger Cut Framework Needs to Be Considered Carefully. Though the Governor’s tax initiative would improve the financial outlook of public education over the next several years, his trigger plan would create significant uncertainty for schools, community colleges, and universities in 2012-13. This uncertainty is likely to be particularly problematic for schools, as most will feel compelled to build their 2012-13 budgets assuming the trigger cuts will be implemented. This means schools in 2012-13 likely will implement most, if not all, of the reductions that many hope to avoid. Given this possibility, the Legislature needs to be very deliberate in structuring a workable trigger package. In particular, the Legislature will need to be careful in setting the size of the trigger reduction; deter- mining the specific education reductions to impose; and designing tools to help schools, community colleges, and universities respond to the trigger cuts. 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 5 OvErviEw called the baseline, or workload, budget forecast. For 2012-13, the administration projects that baseline General Fund revenues are $89.2 billion, while baseline General Fund spending is $94.3 billion. In addition to this prospective annual budget shortfall of over $5 billion for 2012-13, the administration estimates that 2011-12 will end with a General Fund deficit of over $4.1 billion. Combined, the state faces an estimated budget problem of $9.2 billion to address between now and the start of the new fiscal year. Several Major Differences From LAO’s November 2011 Forecast. In our November 2011 publication, California’s Fiscal Outlook, our office estimated that the baseline budget problem for the state’s General Fund would total $12.8 billion for 2012-13. This is about $3.6 billion more than the estimated budget problem reflected in the 2012-13 Governor’s Budget. The administration’s definition of the 2012-13 budget problem differs from ours in several ways: Figure 1 Governor’s Budget General Fund Condition (Dollars in Millions) Proposed for 2012-13 Actual 2010-11 Proposed 2011-12 Amount Percent Change Prior-year fund balance -$5,019 -$3,079 -$986 Revenues and transfers 93,489 88,606 95,389 7.7% Total resources available $88,470 $85,527 $94,404 Expenditures $91,549 $86,513 $92,553 7.0% Ending fund balance -$3,079 -$986 $1,850 Encumbrances $719 $719 $719 Reservea -$3,797 -$1,704 $1,132 a Reflects the administration’s projection of the balance in the special fund for economic uncertainties. (The 2012-13 Governor’s Budget proposes to continue suspending transfers to the Budget Stabilization Account.) The Governor’s BudGeT ProPosal On January 5, 2012, the Governor proposed a 2012-13 state spending plan with $92.6 billion of General Fund expenditures, $39.8 billion of spending from state special funds, and $5.0 billion of bond fund expenditures. In addition, the budget assumes that $73 billion of federal funds flow through state accounts in 2012-13. The cornerstone of the plan is its assumption that voters will approve the Governor’s proposed tax initiative in November 2012. These taxes would be deposited to the General Fund to pay for the state’s Proposition 98 school funding obligations, as increased by the initiative, and to help balance the budget by paying for other state programs. Under the administration’s estimates, as shown in Figure 1, the state would end 2012-13 with a $1.1 billion General Fund reserve. The budget plan also contains trigger cuts that would take effect if voters reject the Governor’s tax proposal. $9.2 Billion Budget Problem Projected for 2012-13 Consists of $4 Billion 2011-12 Deficit, Plus $5 Billion Shortfall for 2012-13. Each year, in assem- bling the Governor’s proposed budget, the administration estimates what revenues and expendi- tures would be under current tax and expen- diture policies. This is 2012-13 BUDGET 6 Legislative Analyst’s Office www.lao.ca.gov • Administration’s Revenue Forecast. The administration forecasts that baseline General Fund revenues and transfers will be $4.7 billion higher over 2011-12 and 2012-13 combined than indicated in our November 2011 forecast. This is partially offset by the administration’s estimate of $803 million less in revenues and transfers than we estimated for the prior year, 2010-11. For the three fiscal years combined, therefore, the Governor’s budget forecasts baseline revenues that are over $3.9 billion higher than those forecast by our office in November. The vast majority of our differences during this period are related to our respective forecasts of personal income tax (PIT) revenues. • Proposition 98 Estimates. The administra- tion’s baseline figures are different from those in our November forecast for state General Fund spending for Proposition 98. Specifically, for the 2011-12 and 2012-13 fiscal years combined, the administration’s baseline General Fund Proposition 98 estimates are about $1.1 billion lower than our estimates. A number of reasons account for these differences, including the treatment of the realignment revenues, redevelopment revenues, the gas tax swap, and 2011-12 trigger cuts. • Non-Proposition 98 Spending. Compared to our November forecast, the adminis- tration’s workload budget estimates for 2011-12 and 2012-13 include a net amount of about $1.4 billion more in non-Propo- sition 98 General Fund spending. There appear to be a variety of reasons for these differences, such as the administration’s estimates of several hundred million dollars of higher General Fund expenses for some health and social services programs and debt service. Contrary to our past practices in developing workload budgets, the administration also includes over $700 million of General Fund expenses to reimburse local governments for the prior-year costs of currently inactive mandates. In addition, we understand that budget proposals to augment some programs are included in the administra- tion’s workload budget estimates, such as a proposed $90 million increase to the University of California (UC) budget. Finally, the administration also assumes in its workload budget $500 million of savings from using revenues from the Air Resources Board’s (ARB’s) auction of “cap-and-trade” greenhouse gas emission allowances to offset unspecified General Fund costs. The Legislature, however, has never explicitly adopted such a policy for the use of cap-and-trade auction revenues, and accordingly, we regard the revenues as a budgetary solution (not as a change in the definition of the problem). Governor’s Budget Proposals Proposes Over $10 Billion of Budget- Balancing Actions. The Governor proposes over $10 billion of budget-balancing actions to address the administration’s estimated $9.2 billion budget problem—leaving the state with a reserve of $1.1 billion at the end of 2012-13. Figure 2 summa- rizes the administration’s estimates of savings or revenue related to the Governor’s major proposals. (We list the administration’s estimates in every case but two—the cap-and-trade and mandate issues noted above.) Key Proposals. The budget plan rests predomi- nantly on proposals in three areas, all of which are discussed in greater detail in the sections that follow: 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 7 • Plan Assumes Voters Approve Governor’s Tax Initiative. The centerpiece of the Governor’s budget plan is its assumption that voters approve his initiative proposal to temporarily increase PIT on upper- income filers and sales and use taxes (SUT) for the next several years. The admin- istration estimates that this plan would generate $6.9 billion of revenues to benefit the 2012-13 General Fund budget plan. • Proposition 98 Proposals. As always, Proposition 98 funding for schools and community colleges is the single largest spending priority in the proposed budget. For 2012-13, the Governor proposes state and local Proposition 98 funding of $52.5 billion—the administration’s estimate of the Proposition 98 minimum guarantee. The guarantee reflects the additional revenue assumed to be raised by the Governor’s tax initiative. The year-to-year funding increase under the Governor’s budget proposal is dedicated largely to reducing the size of existing K-14 payment deferrals. The budget also Figure 2 Budget-Balancing Actions Proposed by the Governor 2011-12 and 2012-13 General Fund Benefit (In Millions) Revenue Actions Increase personal income and sales and use taxes through voter initiative $6,935 Make permanent the existing tax on Medi-Cal managed care plans 162 Implement changes to unclaimed property program 70 Implement other revenue actions (net)19 Subtotal ($7,186) Increased Proposition 98 Costs Due to Proposed Tax Increases -$2,534 Expenditure Actions Restructure and reduce CalWORKs and subsidized child care program costs $1,393 Defer payments to Medi-Cal providers and other related actions 682 Make various Proposition 98 adjustments 544 Use part of cap-and-trade program auction revenues to offset unspecified General Fund costsa 500 Change Cal Grant awards and eligibility requirements 302 Eliminate domestic and related services for certain In-Home Supportive Services recipients 164 Reduce Medi-Cal costs through program efficiencies and other changes 160 Defer payment on pre-2004 local mandate obligationsb 100 Reduce Healthy Families Program managed care rates 64 Reduce various other program costs 49 Implement other fund shifts 28 Subtotalc ($3,987) Other Actions Delay loan payments to special funds $631 Borrow from disability insurance fund to pay costs of federal unemployment insurance loans 417 Use weight fee revenues to offset General Fund costs 350 Suspend county share of child support collections on one-time basis 35 Subtotal ($1,432) Total $10,070 a Although the administration’s workload budget includes those funds, we characterize those funds as a budget-balancing proposal. b Contrary to the Governor’s approach, does not include as a solution $729 million related to past-year costs of suspended mandates. c The administration characterizes the Governor’s proposed expenditure actions as totaling $4.2 billion. Our estimate is $229 million lower due to the differences described in footnotes a and b above. 2012-13 BUDGET 8 Legislative Analyst’s Office www.lao.ca.gov includes proposals that would dramatically change how the state provides general purpose, categorical, and mandate funding to schools. • Significant Changes for CalWORKs and Child Care Funding. The Governor proposes to reduce General Fund support for the CalWORKs program and subsi- dized child care, the state’s primary sources of cash assistance and work support for low-income families, for total savings of about $1.4 billion. The savings would be achieved primarily by reducing cash grants to a significant portion of current CalWORKs recipients, further limiting eligibility for subsidized child care and CalWORKs employment services, and reducing payments to child care providers. Borrowing From State Special Funds. Typical of budgets in recent years, the administration proposes further delays to specified General Fund loan repayments to state special funds. Many special funds are fee-driven accounts eligible to be used for specific public programs. The budget plan assumes $631 million of such loan repayment delays. Examples of these delays include deferrals of General Fund repayments to the Off-Highway Vehicle Trust Fund ($90 million) and the Electronic Waste Recovery and Recycling Fund ($80 million). The budget also proposes to borrow again from the disability insurance fund ($417 million) to pay the state’s interest costs to the federal government on its unemployment insurance loan. trigger cuts Over $5 Billion of Additional Cuts if Voters Reject Tax Measure. The Governor proposes $5.4 billion of trigger cuts to take effect in January 2013 if voters reject his proposed tax measure this November. These trigger cut proposals are summarized in Figure 3. Proposition 98 funding for schools and community colleges would bear the brunt of such reductions: $4.8 billion (90 percent) of the $5.4 billion in total trigger cuts. University and judicial branch appropriations, among others, would see significant reductions in this scenario under the Governor’s plan. impact on Future years Smaller Shortfalls Projected. Using its estimates of workload revenues and expendi- tures, the administration estimates that the state currently faces a future annual budget shortfall of $4.7 billion in 2013-14, $2.9 billion in 2014-15, and $1.9 billion in 2015-16—much reduced from the outyear budget shortfalls projected one year ago. Higher revenue collections and the results of last year’s ongoing budgetary actions are responsible for this improvement in the state’s fiscal health. Shortfalls Estimated to Be Eliminated. The administration estimates that the Governor’s Figure 3 Proposed “Trigger” Reductions If Voters Reject Proposed Tax Initiative 2012-13 General Fund Benefit (In Millions) Proposition 98 funding for schools and community colleges $4,837 University of California 200 California State University 200 Judicial branch 125 CalFire 15 Department of Water Resources flood control programs 7 Department of Fish and Game 4 Department of Parks and Recreation 2 Department of Justice law enforcement programs 1 Total $5,390 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 9 2012-13 budget plan would continue last year’s progress in returning the state budget to balance. Specifically, the administration’s calculations indicate the Governor’s plan would “eliminate future budget problems throughout the forecast period under current projections.” (The adminis- tration’s forecast period runs through 2015-16.) Reducing State Budgetary Obligations. In addition to providing funding for support of existing General Fund program commitments, the Governor proposes to use tax revenues over the next several years to pay down what the administration characterizes as a $33 billion wall of debt. This consists of budgetary obligations such as deferred payments to schools and community colleges, the Economic Recovery Bonds that were used to refinance the state’s early-2000s deficit, unpaid local government mandate reimbursements, and loans from state special funds. The 2012-13 Governor’s Budget Summary states the Governor’s plan would “pay off” this $33 billion by 2015-16. lao CommenTs Governor’s Plan Would Continue State’s Efforts to Restore Budgetary Balance. In 2011, the Legislature and the Governor took significant steps—through ongoing budgetary actions—to begin to restore California’s state budget to balance. To finish this job, the Legislature still faces a very difficult task in 2012, as the Governor’s proposal shows. The administration’s major proposed budgetary actions this year are significant— multiyear income and sales tax increases coupled with significant reductions in social services and subsidized child care. As an alternative, if the voters choose not to approve the proposed tax increases, the Governor proposes much larger cuts, aimed largely at schools. If the state chooses either of the Governor’s two paths, the state budget would be moved much closer to balance over the next several years. Revenue Estimates Are a Bigger Question Mark Than Usual. As we discuss later in this report, our revenue estimates for 2011-12, 2012-13, and subsequent years currently are lower than the administration’s, and we estimate the revenue gain from the Governor’s proposed tax initiative would also be significantly lower. The administration has made a good-faith effort in its revenue and economic forecasting despite the huge uncertainties involved in projecting the state’s recovery from an unprecedented economic downturn. Nevertheless, our differences with the administration’s estimates for high-income tax filers mean we now project billions of dollars less in state revenues. We will continue to review incoming revenue and economic data and update the Legislature during the next few months. Already, California’s budget is dependent on volatile income tax payments by the state’s wealthiest individuals. The top 1 percent of PIT filers pay around 40 percent of state income taxes, the General Fund’s dominant funding source. Because the Governor’s budget proposal is centered on his idea for these wealthy tax filers to pay more, the state would become more dependent on this uncertain revenue source. For this reason, revenue estimates are an even bigger question mark than usual for the Legislature this year. As we have learned in past years, differing fortunes for upper- income taxpayers can quickly create or eliminate billions of dollars of projected state revenues. If our current revenue estimates are closer to the target than the administration’s, the Legislature will have to pursue billions of dollars more in budget- balancing solutions. Restructuring Proposals in Education Merit Serious Consideration. The Governor’s package also contains major restructuring of the K-12 finance system, community college categorical funding model, and education mandate system. In all three cases, the state’s existing systems 2012-13 BUDGET 10 Legislative Analyst’s Office www.lao.ca.gov are widely recognized as having longstanding, fundamental shortcomings. We think the Governor’s restructuring proposals in all three areas would overcome most of these shortcomings and institute lasting improvements. As such, we recommend the Legislature adopt the Governor’s basic restructuring approaches. The Legislature, however, might want to make some modifications to specific proposals. For example, the Legislature might want to change the amount of mandate block grant funding provided or the specific mix of mandated programs that are eliminated versus made discretionary. Now Not the Time for Major New Programs or Program Expansions. We agree with the Governor’s assessment that now is not the time to initiate major new programs or authorizing program expan- sions. The Governor’s plan contains associated proposals that together would help lower costs by $300 million. Of greatest magnitude, we recommend the Legislature adopt the Governor’s proposal not to initiate the transitional kindergarten program set to go into effect beginning in 2012-13. Not initiating this program yields $224 million in associated revenue limit savings. We also recommend the Legislature adopt the Governor’s proposals to halt the Cal Grant expansions that would otherwise come about through loosened transfer entitlement rules and cohort default rate limits beginning in 2012-13. These two proposals would result in state savings of more than $70 million. Social Services and Child Care Proposals Have Merit, But Involve Trade-Offs. The Governor’s budget proposes to reduce General Fund support for CalWORKs and subsidized child care—the state’s primary sources of cash assistance and work support for California’s low-income families—by a total of about $1.4 billion. The Governor’s proposal recognizes that, given current funding constraints, it is difficult to fully achieve existing goals of the CalWORKs program. Accordingly, his proposal would focus reforms in the CalWORKs program on achieving the goal of emphasizing work. Although we find the Governor’s CalWORKs and child care proposals have some advantages, they also involve potential trade-offs. Most clearly, the reductions proposed by the Governor would have significant negative impacts on many of California’s low-income families. Regarding CalWORKs, the Legislature may wish to consider whether reductions made to families most in need of support to achieve self-sufficiency would be too severe. Similarly, the Legislature may want to consider whether the Governor’s proposal too severely restricts eligibility criteria and time lines for subsidized child care. More generally, the Legislature should consider whether focusing CalWORKs and subsidized child care primarily on supporting efforts of low-income families to obtain employment is consistent with its priorities or whether other objectives are also important. Focusing these programs on a different set of objec- tives and priorities than the Governor would not necessarily eliminate opportunities for budgetary savings; however, the potential for savings could be less and there could be trade-offs in other areas of the budget. Legislature Needs to Carefully Consider Any Trigger Framework. Though the Governor’s tax initiative would improve the financial outlook of public education over the next several years, his trigger plan would create significant uncertainty for schools, community colleges, and universities in 2012-13. This uncertainty is likely to be particularly problematic for schools, with most schools feeling compelled to build their 2012-13 budgets assuming the trigger cuts are implemented (that is, assuming only the state revenue that they are assured of receiving). This means schools in 2012-13 out of necessity likely will be implementing most, if not all, of the reductions that many would be hoping to avoid. Given this is the case, the Legislature 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 11 needs to be very deliberate in structuring a trigger package. In particular, the Legislature should be careful in setting the size of the trigger reduction; determining the specific education reductions to impose; and designing tools to help schools, community colleges, and universities respond to the triggers. The Legislature also needs to assess whether specific trigger plans are workable. One major consideration, for example, is how the state treats realignment sales tax revenues in calculating the Proposition 98 minimum guarantee. EcOnOmicS and rEvE nuES Economic Forecast Summer’s Economic Slowdown Apparently Temporary. The administration’s 2012 forecast reflects an economy that has rebounded from its generally disappointing performance this past summer. Economic weakness during the summer months was primarily due to the reaction of financial markets to the European debt crisis and congressional deadlock over the federal debt ceiling. Employment and other economic news improved during the fall and early winter months. We agree with the administration that a return of the U.S. economy to recession is unlikely now. The U.S. and California economies are poised to continue slow recoveries. Administration’s Forecast for 2012. As shown in Figure 4 (see next page), the administration’s new economic forecast is similar to, but slightly more pessimistic than, our November 2011 economic forecast. Both forecasts are based on the assumption that Congress extends the partial employee payroll tax holiday and emergency unemployment insurance benefits beyond their current expiration dates next month. Absent these extensions, economic performance in the immediate future probably would be weaker than shown in Figure 4. Modest Strengthening in 2013 Expected. The administration’s economic forecast projects cautious, but steadily expanding, growth in 2013. More robust growth is being held back by lingering foreclosure activity and continued price declines in the California housing market, as well as relatively weak growth in real incomes. The administration, however, expects the economy to begin expanding more rapidly in 2013, which is consistent with our recent forecast. The administration observes that the California economy is being pulled along, in part, by healthy wage and salary growth in high-income labor markets—most notably the technology sector in the Silicon Valley and other areas of the state. Consumer spending also has picked up in California, as individuals and firms return to more normal consumption behavior fueled, in part, by pent-up demand. The Governor’s forecast of taxable sales aligns closely with our November forecast. Although we do not project consumption to weaken, there is some risk to the administra- tion’s and our office’s taxable sales forecasts because consumers and businesses are contending with low credit availability and weak, albeit improving, consumer confidence. Uncertainty About Federal Policies in 2012 and Beyond. A number of federal policy changes scheduled—or assumed—to take place in 2012 and 2013 could alter the trajectory of economic growth projected by the administration and our office. As noted above, the administration’s forecast assumes Congress will extend the payroll tax holiday and unemployment benefits through 2012. In addition, various tax reductions enacted under the prior federal administration (and extended under the 2012-13 BUDGET 12 Legislative Analyst’s Office www.lao.ca.gov current administration) are scheduled to expire at the end of 2012, and both of our economic forecasts now anticipate these tax cuts will be extended. Automatic congressional spending cuts, known as sequestration, also are set to occur in early 2013, and the President recently announced a broad proposal to shrink the size of the Army, the Marine Corps, and other parts of the U.S. military, which could ripple through the national economy. The U.S. Postal Service—a major governmental employer—also must implement large spending reductions in the coming years. Most economic forecasts—including our own and the administration’s—assume that Congress and the executive branch agree to compromises in the coming months to mitigate some of the near-term negative economic effects of these changes. Failure of Congress and the President to agree to such policies could, therefore, negatively affect the economy during the next few years. Over the longer term, the federal government’s deep fiscal imbalances will require significant changes to federal programs and taxation that could affect large segments of both the U.S. and California economies. Economic and Fiscal Forecasting Especially Challenging Now. There is considerable uncertainty in the administration’s forecast—as well as our November 2011 forecast—regarding the short- and medium-term path for the economy. In addition to the difficulty in predicting federal policies, there is also significant uncertainty due to the nature of the historically deep recession from which California and the nation are recovering. There is limited precedent with which to make sound judgments about how the economy will proceed in the coming years. Particularly significant in the context of California budgetary forecasting is the difficulty in projecting the income prospects of high-income tax filers, who experienced a disproportionately large drop in income—relative to other groups of taxpayers—during the recession. These Californians are in the state’s top marginal income tax brackets and pay a very large share of state tax revenues. Largely because their income— dominated by sales of stocks, bond, and other assets—is volatile, state income tax collections are volatile too. Figure 4 Comparing the Administration’s Economic Projections With LAO’s November 2011 Forecast 2012 2013 LAO Forecast— November 2011 Governor’s Budget Forecast— January 2012 LAO Forecast— November 2011 Governor’s Budget Forecast— January 2012 United States Percent change in: Real gross domestic product 2.1%1.7%2.8%2.5% Wage and salary employment 1.0 0.9 1.7 1.4 California Percent change in: Personal income 4.1%3.8%4.5%4.1% Wage and salary employment 1.3 1.3 2.1 1.8 Housing permits (thousands)61 52 77 80 Taxable sales (billions)$537 $538 $579 $573 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 13 revenue Forecast As shown in Figure 5, the administration’s new revenue forecast projects that the General Fund will record $88.6 billion of revenues in 2011-12 and $95.4 billion in 2012-13, including revenue from the Governor’s tax initiative proposal. The admin- istration expects that the Governor’s tax proposal, if approved by voters, would generate $2.2 billion of revenues attributable to 2011-12 and $4.7 billion in 2012-13. Most of those revenues result from the PIT part of the Governor’s tax proposal. Administration Forecasts Higher Revenues Than Our Office Did in November. Figure 6 compares the administration’s baseline revenue forecast (that is, the current-law revenue forecast excluding revenue from the Governor’s tax and other revenue proposals) with our November 2011 current-law forecast. For 2010-11, the administra- tion’s more up-to-date information on revenue accruals and transfers and loans shows that the General Fund received $803 million less than we assumed in November. For 2011-12 and 2012-13, however, the administration forecasts significantly higher baseline revenues than we did two months ago. In 2011-12, the administration’s baseline forecast is higher than ours by $1.5 billion, and in 2012-13, its forecast is higher than ours by $3.2 billion. Over the three fiscal years combined, the administration forecasts $3.9 billion more in baseline General Fund revenues than we did. Sizable PIT Forecasting Differences, Particularly for High-Income Taxpayers. Of the $3.9 billion difference in our baseline revenue Figure 5 Governor’s Budget General Fund Revenue Forecast (Including Revenue Proposals) (In Billions) 2011-12 2012-13 Personal income tax $54,186 $59,552 Sales and use tax 18,777 20,769 Corporation tax 9,479 9,342 Subtotals, “Big Three” Taxes ($82,442)($89,663) Other revenues $4,751 $4,885 Net transfers and loans 1,413 841 Total Revenues and Transfers $88,606 $95,389 Figure 6 Administration’s Baseline Revenue Forecasts Differ From LAO’sa General Fund (In Billions) 2010-11 2011-12 2012-13 LAO November Forecast Governor’s Budget Forecast LAO November Forecast Governor’s Budget Forecast LAO November Forecast Governor’s Budget Forecast Personal income taxb $49,779 $49,491 $50,812 $51,937 $53,134 $56,025 Sales and use tax 26,983 26,983 18,531 18,777 19,980 19,595 Corporation tax 9,838 9,614 9,483 9,479 9,432 9,342 Subtotals, “Big Three” Taxes ($86,600)($86,088)($78,826)($80,193)($82,546)($84,962) Other revenues $5,795 $5,913 $4,486 $4,730 $4,540 $4,788 Net transfers and loans 1,897 1,488 1,451 1,386 -1,048 -529 Total Revenues and Transfers $94,292 $93,489 $84,764 $86,309 $86,038 $89,221 Difference—Governor’s Budget Minus LAO November Forecast -$803 $1,545 $3,183 a Baseline revenues are revenues excluding the effect of any proposed law or policy changes. For example, revenues that would result from the Governor’s proposed November 2012 tax initiative are excluded from these figures.b Differences in federal tax policy assumptions explain a portion of the administration’s higher personal income tax estimates. 2012-13 BUDGET 14 Legislative Analyst’s Office www.lao.ca.gov projections, $3.7 billion can be attributed to our different PIT forecasts. In recent weeks, since the Department of Finance (DOF) announced its updated 2011-12 “trigger” forecast, we have devoted significant time to analyzing these differ- ences. While our respective forecasting models differ—making it difficult to assess the reasons for all of our differences—it seems clear that our office’s forecasting models currently assume that high-income tax filers will receive significantly less income than that assumed in DOF’s models. Our differences seem particularly significant beginning in tax year 2012, which affects General Fund PIT revenue forecasts for both 2011-12 and 2012-13. It appears that our differences most likely include those in various categories of income for wealthier filers, including wages and salaries, business-related income, retirement income, and the exceptionally volatile income category of capital gains. Concerns About the Administration’s Capital Gains Forecast. In its new forecast, DOF projects capital gains realized by California tax filers to rise to $96 billion in 2012. By contrast, our office’s November forecast assumed $62 billion of 2012 capital gains. This $34 billion difference accounts for about $3 billion of our organizations’ differing PIT baseline forecasts in 2011-12 and 2012-13 combined. A part of this $3 billion revenue difference results from our differing assumptions concerning federal tax policy. In contrast to our forecast, DOF’s revenue forecast assumes that the 2001 cuts in federal tax rates will be allowed to expire as scheduled at the end of 2012. This expiration then is assumed to cause investors to accelerate realization of capital gains that they otherwise would take in 2013, thereby “shifting” a portion of capital gains income forward from 2013 to 2012. In this forecast, for the first time, DOF also has shifted an additional part of 2013 capital gains to 2012 based on assumed investor behavior to shield income from higher Medicare taxes scheduled to take effect next year. These various shifts tend to reduce projected state revenues for 2013-14 and increase them in earlier years. We are concerned that the administration’s current method of forecasting high-income filers’ income—especially capital gains—tends to overestimate state revenue growth from the PIT over the next few years, including revenue growth that would result from the Governor’s tax initiative. Figure 7 shows historical net capital gains Administration Forecasts Much Higher Capital Gains Net Capital Gains (In Billions) Figure 7 Note: Figures are adjusted to eliminate assumed accelerations of capital gains realizations due to changes in federal tax policy. The figures are not adjusted for inflation. 20 40 60 80 100 120 $140 1995 2000 2005 2010 2015 Governor’s Budget LAO (November 2011) 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 15 of California resident tax filers, as well as both our office’s November 2011 estimates and DOF’s current estimates. In this figure, we have adjusted both sets of estimates to eliminate the federal tax-related shifts described above in order to show our underlying forecasting differences. With these adjustments, DOF forecasts roughly $20 billion more of capital gains than our office in each year beginning in 2012. This results in DOF forecasting roughly $2 billion more in annual baseline revenues than we do going forward. Over time, DOF assumes capital gains begin to approach levels only experienced during previous stock market and real estate “bubbles.” We advise the Legislature to regard these estimates with some caution. As we discussed in our November report, California’s Fiscal Outlook, Franchise Tax Board (FTB) data on the state income tax base lags by one to two years, such that preliminary data on 2010 income tax returns only recently has emerged. Since publication of our report, FTB preliminary data for 2010 suggests that our November 2011 forecast of capital gains for that tax year was too high. This, in turn, may have resulted in our forecast of capital gains for subsequent years being somewhat too high. We expect to adjust for these differences—as well as other differences that may offset the downwardly revised capital gains estimates—in our next revenue forecast (slated for release in late February). Forecasting capital gains and other income of wealthier Californians is extremely difficult. These forecasts can change rapidly during the course of any given year due to abrupt changes in asset markets and the overall economy, which, as we have seen in recent years, are not all that rare. Yet, both DOF and our office utilize similar assumptions for future stock market and home price growth in our models, and our office has found that movements in these asset prices, combined with simple time trends, have explained more than 80 percent of the annual variation in the major categories of capital gains over the last two decades. We will continue to examine economic and tax collection data in the coming months to try to reconcile our forecasting differences with DOF. December 2011 Income Taxes Lagged Estimates. Using data from FTB and the Employment Development Department (EDD), which administers PIT withholding, our office and DOF track PIT and corporation tax (CT) agency cash receipts daily. December and January are significant months for collections of PIT estimated payments, which are paid largely by high-income filers. December 2011 was a disappointing month for PIT collections (as well as CT collections). Preliminary FTB data show that estimated PIT payments and PIT withholding lagged prior-year collections for the same month. They also lagged the amount of expected revenues for December 2011 assumed in DOF’s June 2011 budget forecast of monthly receipts. (The DOF’s new revenue forecast has the effect of increasing the average projected PIT and CT receipts for the rest of 2011-12 above the levels in the June 2011 forecast. This makes it all the more notable that December PIT and CT revenues were over $900 million lower than the June forecast.) It is too early to make definitive judgments about what these most recent PIT collection trends mean. In particular, receipts over the next two weeks will be an important early indication as to whether our office’s or DOF’s high-income taxpayer forecast is closer to target. Additional data will emerge in the coming months, particularly during the all-important revenue collection month of April. Negative trends like those we have seen recently can reverse themselves quickly. The Facebook Effect. Facebook Inc., a privately held company headquartered in Palo Alto, may proceed with an initial public offering (IPO) of its stock in 2012. Facebook reportedly is considering 2012-13 BUDGET 16 Legislative Analyst’s Office www.lao.ca.gov issuing $10 billion of stock in an IPO that would value the company at over $100 billion. Other companies also are considering IPOs in the coming years. In the coming months, the state’s revenue forecasts will need to be adjusted somewhat to account for the possibility of hundreds of millions of dollars of additional revenues related to the Facebook IPO. These revenues could affect the budgetary outlook beginning in 2012-13. We caution that it will be impossible to forecast IPO-related state revenues with any precision, and it is likely that little information about the state revenue gain from the Facebook IPO will be available before investors file tax returns in April 2013. (Even then, due to the confidentiality of individual taxpayer information, we are unlikely to know precisely how much state revenues increased due to Facebook’s IPO.) In considering the size of the Facebook IPO effect in the coming months, revenue forecasters will have a difficult task. Our office’s income models are based on historical trends and, therefore, already assume that some level of IPO activity occurs for California companies each year. Moreover, in our recent forecasts, our office has deliberately built in “extra” capital gains (above those generated by our model) in 2010, 2011, and 2012 to try to account for a variety of factors, including the surprisingly strong PIT receipts in some recent months. Finally, Facebook-related capital gains likely will prove to be a relatively small percentage of California’s overall capital gains in 2012. If the stock market as a whole has an unusually strong or weak year, that fact could change forecasted capital gains up or down by much more than the positive Facebook effect. revenue Proposals Governor’s Tax Initiative Proposal. The Governor’s 2012-13 budget plan assumes passage of his initiative proposal for temporary PIT and SUT increases. Specifically, the Governor proposes to increase PIT rates for upper-income Californians for five years (2012 through 2016) and a 0.5 percent increase in the statewide SUT for four years (2013 through 2016). The administration forecasts that this measure would generate $6.9 billion that would be available for the Legislature’s consideration during the 2012-13 budget process—$2.2 billion in 2011-12 revenues and $4.7 billion of 2012-13 revenues. All of the 2011-12 revenue and $3.5 billion of the 2012-13 revenue would result from the higher PIT rates. As we discussed in our recent analysis of the Governor’s initiative proposal, our current estimates of the revenue impact of his initiative proposal are lower than the administration’s. Currently, we forecast that the proposal would generate $4.8 billion for the 2012-13 budget process, or $2.1 billion less than the administration’s estimate. Our estimates of the initiative’s revenue increases in later years also are lower than the administration’s. The reasons for our lower estimates are essentially the same as the reasons for our differences in baseline revenues described above. Both our office and the administration agree that the initiative revenues will likely prove to be volatile, given that a large portion of them will relate to upper-income tax filers’ capital gains and other nonwage income. Accrual Proposal. The administration proposes that the budget include a control section authorizing a new method of accruing revenues for tax policy changes enacted in 2012. This proposed change, similar to the administration’s rejected accrual change proposal from last year, would apply to the Governor’s tax initiative proposals but not other tax revenues. We discussed last year’s proposal in our January 2011 publication, The 2011-12 Budget: The Administration’s Revenue Accrual Approach. Similar to what we described in that report, 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 17 the accrual of a portion of the initiative tax revenues to 2011-12 would tend to decrease the state’s 2012-13 Proposition 98 minimum school funding guarantee. While we find some merit in the administration’s proposed accrual approach, we continue to have concerns that it is not being applied uniformly across all revenues. We recommend that the Legislature pass a law requiring DOF to develop and regularly update a clear, transparent summary of the state’s accrual methodologies, and we recommend that the state move toward consistent application of accepted accrual techniques across all tax revenues and spending. tax administration Proposed Department of Revenue. The 2012-13 Governor’s Budget Summary mentions that the Governor will propose merging FTB and the tax administration components of EDD into a new Department of Revenue (DOR). Based on the potential benefits for the state and taxpayers from having a single tax administration entity, our office has long advocated some sort of tax agency merger. In our view, a successful merger would require detailed preparatory work by the tax agencies involved and a significant amount of time to implement merger- related efficiencies gradually. In addition to merging FTB and the tax admin- istration sections of EDD, we urge the Legislature to consider merging the bulk of the State Board of Equalization’s (BOE) tax administration efforts into the proposed DOR. The State Constitution mandates that certain limited tax administration functions remain with the elected BOE, but legislative action could allow most of BOE’s functions to be transferred to the proposed DOR. We believe that long-term efficiencies are possible from a carefully planned merger of this type. In addition, taxpayers could benefit from having one, coordinated tax agency with which to interact. Other departments with revenue collection functions also could be considered for inclusion in DOR in the future. PrOPOSitiOn 98 Proposition 98 funds K-12 education, the California Community Colleges (CCC), preschool, and various other state education programs. The Governor’s budget increases total Proposition 98 funding by $4.9 billion, or 10 percent between the current year and the budget year. As shown in Figure 8 (see next page), the year-over-year increases in Proposition 98 General Fund for schools and community colleges are larger—15 percent and 14 percent, respectively, with local property tax revenues estimated to be virtually flat. The funding levels reflected in Figure 8 assume voters approve the Governor’s November 2012 ballot measure to raise sales and income tax rates temporarily, with a portion of the associated revenue increase benefiting K-14 education. Makes Various Adjustments to Minimum Guarantee. For 2012-13, the Governor funds at the minimum guarantee ($52.5 billion) assuming approval of his tax measure (which accounts for more than $2 billion of the increase in the guarantee). To arrive at this guarantee, the Governor adjusts or “rebenches” the guarantee in three notable ways. Of greatest magnitude, the Governor permanently rebenches the minimum guarantee to account for a shift in property tax revenues (of approximately $1 billion annually) from redevelopment agencies to school districts and community colleges. By rebenching the guarantee for this shift, the state achieves associated General Fund savings. In addition, the Governor proposes to eliminate existing provisions that require the 2012-13 BUDGET 18 Legislative Analyst’s Office www.lao.ca.gov state to rebench for the “gas tax swap” adopted by the Legislature in 2011. The gas tax swap eliminated the sales tax on gasoline (previously included in the Proposition 98 calculation) and replaced it with an increase in the excise tax on gasoline (excluded from the Proposition 98 calculation). With the rebenching, the minimum guarantee was unaffected by the gas tax swap. Without the rebenching, the minimum guarantee drops by $544 million. Thirdly, the Governor proposes to recalculate last year’s rebenchings using the “1986-87 methodology.” This change (which applies to child care, student mental health, and redevelopment revenues) increases the 2012-13 guarantee by $217 million. Makes Two Additional Adjustments to Minimum Guarantee Under Back-Up Plan. If the Governor’s tax measure is not adopted, the Governor has a back-up plan that contains $4.8 billion in spending reductions to schools and community colleges, including $2.4 billion in programmatic reductions. These programmatic reductions are linked with the Governor’s proposal to include K-14 general obligation bond debt-service payments within the Proposition 98 minimum guarantee. To account for this shift, the Governor proposes a rebenching of the minimum guarantee, resulting in an increase of $200 million. Since the cost of debt-service payments ($2.6 billion) far exceeds the increase in the minimum guarantee from the rebenching, the Governor proposes $2.4 billion in programmatic Proposition 98 reductions to maintain spending at the guarantee. His estimate of the guarantee also excludes the realignment-related sales tax revenue. How the state should treat these revenues is currently being litigated. major Proposals As shown in Figure 9, the year-to-year funding increase under the Governor’s basic plan would be dedicated primarily to backfilling one-time solutions from last year, covering a slight increase in the K-12 student population (estimated to be 0.35 percent) for a few select K-12 programs, and paying down existing K-14 deferrals. The plan provides no cost-of-living adjustment for any K-14 education program. (Providing the projected 3.17 percent COLA for K-14 programs would cost Figure 8 Proposition 98 Funding (Dollars in Millions) 2011 -12 Revised 2012 -13 Proposed Change From 2011-12 Amount Percent K-12 Education General Fund $29,329 $33,755 $4,426 15% Local property tax revenue 12,891 12,908 17 — Subtotals ($42,220)($46,663)($4,443)(11%) California Community Colleges General Fund $3,217 $3,683 $465 14% Local property tax revenue 2,107 2,101 -6 — Subtotals ($5,324)($5,784)($459)(9%) Other Agencies $83 $80 -$2 -3% Totals, Proposition 98 $47,627 $52,527 $4,900 10% General Fund $32,629 $37,518 $4,889 15% Local property tax revenue 14,998 15,009 11 — 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 19 $1.8 billion.) It also provides no enrollment growth funding for CCC. Moreover, it contains essentially no programmatic augmentations while containing a few notable programmatic reductions. The Governor’s plan also contains a set of proposals to restructure the state’s K-12 and CCC funding models. Below, we highlight the Governor’s major Proposition 98 spending proposals as well as his major restructuring proposals. (The Governor also proposes significant reductions for the California Department of Education [CDE]-administered child care programs, described in the next section of this report.) Dedicates Funding Increase to Paying Down Deferrals. The largest component of the Governor’s plan is to pay down $2.4 billion in existing K-14 deferrals ($2.2 billion for school districts and $218 million for CCC apportionments). This funding would reduce the need for school districts and community colleges to borrow to support operations while awaiting the state’s late payments. From both a state and a local perspective, paying down deferrals helps to realign funding with expenses. The proposal would reduce the state’s outstanding deferrals from $10.4 billion to $8 billion. Because this funding would not be intended to increase programmatic activities, K-12 per-pupil programmatic funding under the Governor’s basic plan is roughly flat year over year. Suspends K-12 Categorical Program Requirements, Phases In Weighted Student Formula Over Five Years. To assist with local budget constraints, the state has temporarily suspended requirements for about 40 categorical programs. The Governor proposes to suspend requirements for up to ten additional programs—essentially phasing out most existing categorical programs beginning in 2012-13. (A few categorical programs—including special education, child nutrition, and the After School Education and Safety program—would remain.) In lieu of the current revenue limit and categorical program model, the Governor proposes that all districts and charter schools receive an equal base per-pupil amount, plus additional general purpose funding intended to serve their disadvantaged students. Specifically, for every dollar districts/charter schools receive for a student, they would get an additional 37 cents if the student were poor and/or an English Learner. Districts/charter schools with large proportions of these disadvantaged student populations also would receive supplemental Figure 9 2012-13 Proposition 98 Spending Changes (In Millions) Technical Backfill one-time actions $2,440 Make revenue limit technical adjustments 162 Fund revenue limit growth 158 Backfill Proposition 63 mental health funding 99 Backfill CCC fee revenue decline 97 Make other technical adjustments -182 Subtotal ($2,775) Policy Pay down K-12 deferrals $2,151 Pay down CCC deferrals 218 Create K-12 mandate block grant 98 Create CCC mandate block grant 12 Do not initiate Transitional Kindergarten program -224 Reduce preschool funding -58 Swap one-time funds -57 Eliminate Early Mental Health Initiative -15 Subtotal ($2,125) Total $4,900 2012-13 BUDGET 20 Legislative Analyst’s Office www.lao.ca.gov “concentration” funding. Perhaps as soon as 2013-14, the administration plans to add a performance component to the weighted student formula, which would provide fiscal incentives for districts to improve or sustain high academic performance. Districts would have local discretion as to how to spend weighted student formula funding. The Governor proposes to transition to the new formula over a five year period, with implementation beginning in 2012-13. Proposes More Flexibility for CCC Categorical Programs. Under current law, 11 of community colleges’ 21 categorical programs are included in a “flex item.” Through 2014-15, districts are permitted to transfer funds from categorical programs in the flex item to any other categorical purpose. As part of his emphasis on flexibility, the Governor adds seven currently protected categorical programs to the flex item. Under the Governor’s proposal, funding for the remaining three CCC categorical programs (Disabled Students Program, Foster Care Education Program, and Telecommunications and Technology Services) would remain restricted. Replaces Existing K-14 Mandate System With New Block Grant. The Governor proposes a number of K-14 mandate-related changes. Under the Governor’s package of changes, the existing mandate system essentially would be replaced with a discretionary block grant. • Eliminates More Than Half of Existing Mandates. The Governor proposes to eliminate 31 of 57 existing education mandates. The mandates proposed for elimination include two of the costliest mandates—one relating to high school science graduation requirements and one relating to behavioral intervention plans for special education students. • Suspends Remaining Mandates. The remaining 26 education mandates would be suspended. (Though suspended, school districts and community colleges still would need to undertake these activities if they wanted to access the block grant funding described below.) • Creates Block Grant. The Governor proposes to create a new, discretionary “mandate block grant.” His budget provides $200 million ($178 million for school districts, $22 million for community colleges) for the block grant. School districts and community colleges that choose to receive block grant funding would receive a per-student allocation. As a condition of receiving block grant funding, recipients would be required to complete the 26 sets of activities still deemed to be high priorities. The administration indicates it will establish some auditing and/or compliance monitoring process to ensure grant recipients undertake the required activities. Does Not Initiate Transitional Kindergarten Program. In response to concerns that California was encouraging children to start attending school before they were developmentally ready, the Legislature recently passed legislation prohibiting children under five years of age from enrolling in kindergarten (unless a parental waiver was obtained). The change is phased in, moving the birthday cutoff back from December 1 to September 1, by one month at a time over three years, beginning with the shift to November 1 in 2012-13. This change reduces the kindergarten population by about 125,000 students and yields estimated revenue limit savings of $224 million in 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 21 2012-13. The Legislature, however, redirected these savings to fund a new Transitional Kindergarten program, which is to offer an additional year of public school to the children who will just miss the new kindergarten cutoff. This program also is phased in over three years, beginning 2012-13 for those children turning age five between November 1 and December 1. By proposing not to initiate this new program, the Governor achieves $224 million in 2012-13 savings, growing to roughly $675 million in annual savings (by 2014-15, when the program otherwise would have been fully implemented). Includes 2012-13 Midyear Trigger Reductions. The Governor’s back-up plan includes $4.8 billion in trigger reductions if his ballot measure is rejected by voters. The Governor proposes to implement these reductions by rescinding the $2.4 billion K-14 deferral pay-down and reducing general purpose funding for schools and community colleges by $2.4 billion. Paying down existing deferrals is intended to have no associated programmatic effect but the reduction in general purpose funding would reflect a base cut. Under this scenario, K-12 per-pupil programmatic funding would decline 6 percent from the current-year level. Several components merit Serious consideration The Governor’s plan addresses several of the longstanding, fundamental, widely recognized problems with the state’s K-12 and community college funding systems. Though the Legislature might find ways to improve upon the Governor’s specific restructuring plans, we recommend the Legislature adopt the Governor’s basic restructuring approaches (regardless of the state’s revenue situation). In this fiscal climate, particularly with so many existing outstanding Proposition 98 obligations, we also recommend the Legislature adopt the Governor’s proposal to avoid initiating a major new program beginning in 2012-13. We discuss these particular aspects of the Governor’s plan in more detail below. More K-12 Categorical Flexibility, New Funding Model Moving in Right Direction. Most experts and advocates at both the state and local levels agree that the state’s current school funding system is overly complex, inequitable, inefficient, and highly centralized. Consequently, the Governor’s proposal to simplify and streamline the existing methods for allocating funding deserves both credit and serious consideration. We believe several components of the proposal are particularly sound, including immediate increases in categorical flexibility, a moderate phase-in period for the new formula, and additional funding “weights” for disadvantaged students. The Legislature could use this basic structure but make some modifications to ensure its important policy priorities are preserved. For example, the state could maintain some general requirements to ensure additional funds actually are spent on disadvantaged students. Alternatively, rather than one general purpose weighted formula, the Legislature could consolidate all K-12 funding into a few thematic block grants. Proposal to Expand CCC Categorical Program Flexibility Has Promise, But More Detail Is Needed. The Governor’s plan to expand the number of categorical programs in the CCC flex item also appears to be consistent with recommendations we have made in the past. By placing additional programs in the flex item, districts likely would have more freedom to decide for themselves how best to allocate funds to targeted purposes. This could help districts operate their services more efficiently and effectively, such as by consolidating various separately administered student counseling 2012-13 BUDGET 22 Legislative Analyst’s Office www.lao.ca.gov programs into one comprehensive program. The Governor’s full proposal, however, is not yet clear. Specifically, the administration has indicated that it intends to introduce provisional language that will attach certain conditions to how districts spend such funds. The Legislature will need to have this language before deciding on the merits of the Governor’s proposal. Mandate Approach Has Several Strong Points. As with the state’s existing K-12 categorical funding system, the state’s existing K-14 mandate system also is widely recognized as having fundamental problems. A broadly representative mandate work group that the Legislature asked our office to convene last year identified nine serious flaws with the state’s existing system, including significant administrative burden for districts, wide variation in reimbursement rates for completing the same sets of activities, reimbursement regardless of outcomes, and very high disallowance rates of audited claims. The Governor’s restructuring approach addresses many of these problems. It provides upfront, standardized per-student funding for all districts using a relatively simple allocation process that does not involve extensive paperwork. Also, by first eliminating all nonessential activities, the state is able to reduce associated costs, thereby freeing up resources that can be used to fund districts that do not participate in the existing process (one of the main factors that drives up the cost of most restructuring proposals). Though the Legislature might want to make some changes to the Governor’s proposal (for example, eliminating/ suspending a different set of mandates and/ or adjusting the amount of block grant funding provided), we recommend the Legislature adopt the Governor’s restructuring approach. Adopt Kindergarten Proposal, Prioritize Access to Preschool for Low-Income Children. Given the major funding and programmatic reductions districts have experienced in recent years—and the potential for additional reductions if the November election does not result in new state revenue—we agree with the Governor’s assessment that now is not the time to initiate major new programs. As such, we recommend the Legislature adopt the proposal to not initiate the Transitional Kindergarten program, for the associated revenue limit savings of $224 million. The Legislature could consider prioritizing state preschool slots for low-income children specifically affected by the change in kindergarten start date. Moreover, in the context of this change—and the significant reductions proposed for the state’s child care programs—the Legislature may want to modify or reject the Governor’s proposed $58 million cut to the state preschool program. concerns with Governor’s Overarching Proposition 98 approach The Governor’s Proposition 98 proposal builds one budget plan that is based upon revenues that would not materialize until midyear and then has a relatively severe back-up plan in case the revenues ultimately do not materialize. Such an approach generates significant uncertainty for school districts, as discussed below. Governor Proposes Relatively Severe Back-Up Plan for Schools. Given his back-up plan would cut schools and community colleges by $4.8 billion (including $2.4 billion in programmatic reductions), schools and community colleges would bear most of the midyear trigger reductions. Schools have difficulty, however, in downsizing operations midyear given students already have been assigned to classes, teachers are working on year-long contracts, and the number of instructional days already has been decided. Most Districts Likely to Build 2012-13 Budgets Based Upon Governor’s Back-Up Plan. Because 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 23 the Governor’s basic plan relies on revenues that have not yet materialized and ultimately might not materialize, and because large midyear reductions are so disruptive, most districts likely would feel compelled to adopt budgets assuming the Governor’s back-up plan. Under this scenario, districts would adopt 2012-13 budgets that already contain $2.4 billion in programmatic reductions statewide. That is, they already would make the reductions some would be hoping to avoid. If revenues ultimately did materialize, these districts likely would restore reserve levels immediately but not make major programmatic adjustments until the following school year (2013-14). While districts could make relatively minor programmatic adjustments midyear (such as hiring additional instructional aides), more significant programmatic changes (such as reducing class size and hiring additional teachers) likely would not be undertaken. This is because even these enhancements can be disruptive if implemented midyear, resulting in the shuffling of students among classes and corresponding changes in students’ teachers. Districts That Budget More Optimistically Could Face Very Difficult Midyear Situations. By contrast, districts that feel compelled to be more optimistic and build their budgets assuming the tax measure is adopted could face very difficult midyear fiscal situations. Under this scenario, districts would have few options for making $2.4 billion in programmatic reductions midyear. Given current statutory restrictions, districts cannot lay off teachers midyear. They also typically negotiate changes in the length of the work year with affected unions, with districts needing to follow certain typically lengthy legal procedures if they wish to declare impasse and impose changes to the teacher contract. Moreover, districts with reserve levels at the state-allowed minimums would not have sufficient reserves to cover a reduction as large as the one proposed under the Governor’s back-up plan. As a result of all these factors, some of these districts could run out of cash the last part of the school year, be unable to make payroll, and require an emergency state loan (for which the district pays all associated costs and loses local control for a period up to 20 years). Though the administration indicates it is willing to work with districts to ameliorate some of these issues, reaching agreement is likely to be difficult and most of the modifications likely to be considered (such as a new layoff window after the election) still would be disruptive. Consider Unintended Consequences of Trigger Approach. Though the 2012-13 budget situation under the Governor’s plan is awkward for school districts, his plan would improve notably the outlook for schools over the subsequent four years. Nonetheless, the Governor’s trigger approach has significant consequences for school districts in 2012-13. As detailed above, for 2012-13, most school districts will feel compelled to make the programmatic reductions imposed by the triggers. Given this is the case, the Legislature needs to be very deliberate in structuring a trigger package, as it in essence would determine the size and quality of California’s 2012-13 K-14 education program. The Legislature should be especially careful in setting the size of the trigger reduction, determining the specific K-14 reductions to impose, and designing tools to help districts respond given all the constraints they face in making midyear adjustments. Alternatively, given the potentially unintended consequences of the trigger as well as the major disruptions caused by midyear reductions, the Legislature could consider building a budget without midyear cuts. In this case, the Legislature could focus on a funding level it could afford despite the revenue uncertainties and then use any ballot-measure revenue as one-time investments in 2012-13 to pay down existing Proposition 98 obligations. 2012-13 BUDGET 24 Legislative Analyst’s Office www.lao.ca.gov HEaLtH and Human SErvicES CalWorKs and suBsidized Child Care The Governor’s budget proposes to reduce General Fund support for CalWORKs and subsidized child care—the state’s primary sources of cash assistance and work support for California’s low-income families—by a total of about $1.4 billion. These savings would be achieved primarily by: (1) reducing cash grants received by a significant portion of current CalWORKs recipients, (2) further limiting eligibility for subsidized child care and CalWORKs employment services, and (3) reducing the maximum amount the state pays child care providers. To manage these significant reductions, the Governor proposes to prioritize funding in these programs on efforts to increase work participation and support for families that are most likely to achieve self-sufficiency through employment. major Proposals Restructuring the CalWORKs Program. Currently, the CalWORKs program provides 48 months of cash assistance, employment services, and child care to support efforts of low-income families to achieve self-sufficiency through a variety of welfare-to-work activities (such as employment, education, training, and other activities to remove barriers to work). In addition, the current program provides non-time-limited cash assistance—on behalf of children—to families not participating in welfare-to-work activities. In 2011-12, a combined total of $5.4 billion in federal, state, and local funds support these activities. Under the Governor’s proposal, the current CalWORKs program would be replaced by a three-part system, consisting of two CalWORKs subprograms—CalWORKs Basic and CalWORKs Plus—and a new Child Maintenance program. The CalWORKs Basic program would effectively continue the current CalWORKs program, including current cash assistance levels and employment services, for eligible adults for up to 24 months. After 24 months in CalWORKs Basic, families working a sufficient amount of hours (30 hours for single-parent families, 35 hours for two-parent families, and 20 hours for single- parent families with a child under the age of six) in unsubsidized employment would be eligible for an additional 24 months (48 months total) of cash assistance, employment services, and child care through the CalWORKs Plus program. Families who fail to meet these work participation requirements—for various reasons—would be transferred to the Child Maintenance program. In addition, all families with parents who are not work-eligible (such as those with undocumented immigrant parents) would be placed in the new Child Maintenance program rather than the CalWORKs program. Families in the Child Maintenance program would receive reduced cash assistance (27 percent below current CalWORKs levels) and no employment services or child care. Participation in the Child Maintenance program would not be time limited. Time limits in both the CalWORKs Basic (24 months) and the CalWORKs Plus (an additional 24 months) would be applied retroactively to all CalWORKs recipients, including those exempted from work participation requirements or in sanction status. Although these three programs would continue to serve the same population as the current CalWORKs program, a majority of current recipients would face a reduced cash grant and all recipients would face more restrictive limitation on receipt of employment services and child care. Altogether, the Governor’s proposed restructuring would reduce General Fund expenditures for 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 25 CalWORKs by an estimated $942 million. The Governor’s budget also proposes to transfer $736 million in federal Temporary Assistance for Needy Families (TANF) block grant funds (the primary source of federal funding for the CalWORKs program), made available by the CalWORKs restructure, to the Student Aid Commission to fund Cal Grants. This transfer is necessary to fully realize the General Fund savings from the reduced CalWORKs expenditures described above, while continuing to satisfy requirements for state maintenance-of-effort in programs which fulfill the goals of the TANF program. Tightening Work Participation Requirements. The Governor’s proposal would narrow the scope of work activities which allow a family to meet its CalWORKs work participation requirement. The first way the proposal would do this is by limiting countable activities to a more restrictive list of federal requirements. More specifically, the Governor’s proposal would eliminate the opportunity for CalWORKs recipients to pursue higher education beyond 12 months of vocational training or receive mental health or substance abuse treatment as part of welfare-to-work activities. Additionally, the proposal would allow recipients to participate only in unsubsidized employment (as opposed to subsidized employment or education) after 24 months of cash assistance. This narrowed employment eligibility definition would also apply to all subsidized child care programs, limiting eligibility for subsidized child care to those families who meet the work requirements described above for the CalWORKs Plus program. Reducing Funding for Subsidized Child Care. The 2011-12 budget provides about $1.6 billion in state and federal funds to CDE to administer subsidized child care programs. These include specific programs targeted at three populations: (1) current CalWORKs recipients, (2) former CalWORKs recipients, and (3) other low-income working families not receiving CalWORKs cash assistance. The Governor proposes to reduce funding for these programs by roughly $450 million, or almost 30 percent. The bulk of this reduction (about $300 million) results from limiting eligibility for receiving child care services to families that meet the work participation requirements described above. Additionally, the proposal would reduce the maximum amount the state pays child care providers (saving about $80 million) and reduce family income eligibility thresholds from 70 percent of state median income (SMI) to 200 percent of the federal poverty level, which equates to 62 percent of SMI (saving about $45 million). These policy changes would also apply to and result in some savings for the CalWORKs Stage 1 child care program, reflected in the CalWORKs budget item. The administration estimates that its package of child care-related reductions would eliminate about 62,000 slots from a current total of about 293,000 slots. Restructuring the State’s Subsidized Child Care System. Additionally, the Governor’s proposal would begin consolidating funding and administration for several child care programs in 2012-13 with a goal of shifting administration from CDE and local contractors to the Department of Social Services and county welfare departments in 2013-14. This consolidation means that there would no longer be a dedicated funding stream for low-income working families that have never received CalWORKs cash assistance. Depending on local priorities and funding availability, county welfare departments could choose to continue offering services to these families. By eliminating subsidized child care for all families who are not working sufficient hours in unsubsidized employment, as well as ultimately transferring the responsibility for the state’s subsidized child care 2012-13 BUDGET 26 Legislative Analyst’s Office www.lao.ca.gov system to DSS and county welfare departments, the Governor’s proposal would focus the intent of these programs on supporting low-income families’ ability to find and retain unsubsidized employment. LaO comments Governor’s Proposal Has Some Strengths. Currently, the CalWORKs program is focused on two primary goals: (1) supporting the efforts of low-income families to find work and become self-sufficient and (2) ensuring a basic level of subsistence for all families in the state. In an environment of limited resources, these goals often compete with one another for funding support. The Governor’s proposal recognizes that, given current funding constraints, it is difficult to fully achieve both goals of the CalWORKs program. Accordingly, the proposal would focus reforms in the CalWORKs program on achieving the goal of emphasizing work. In general, we find that the reforms proposed by the Governor are consistent with his stated priorities for the program. Evaluating the merit of supporting work over providing subsistence is largely a matter of legislative priorities; however, this approach does have budgetary advantages. First, by targeting resources to a specific, smaller portion of low-income families, the Governor is more likely to achieve his objective with limited resources. Second, the Governor’s focus on work would improve the state’s ability to meet overall program work participation requirements established by the TANF program—which the state is currently failing to do. Failing to meet these requirements could result in significant federal sanctions and reductions to the state’s federal TANF block grant. We similarly find that the Governor’s attempt to consolidate, streamline, and prioritize the state’s overly complicated child care delivery system has some merit. Specifically, the proposal would replace multiple state programs— and multiple reimbursement rates, contract administrators, and eligibility criteria—with one uniform approach. Potential Trade-Offs of the Governor’s Proposal. Although we find the Governor’s proposal has some advantages, it also has potential drawbacks. Most clearly, the reductions proposed by the Governor would have significant negative impacts on many of California’s low-income families. Regarding CalWORKs, the Legislature may wish to consider whether reductions made to families most in need of support to achieve self-sufficiency would be too severe. Similarly, the Legislature may want to consider whether the Governor’s proposal too significantly restricts eligibility criteria and time lines for subsidized child care. More generally, the Legislature should consider whether focusing CalWORKs and subsidized child care primarily on supporting efforts of low-income families to obtain employment is consistent with its priorities or whether other objectives are also important. Focusing these programs on a different set of objectives and priorities than the Governor would not necessarily eliminate opportunities for budgetary savings; however, the potential for savings could be less. The direction in which the Legislature elects to focus these programs will likely dictate specific reforms and help to determine such matters as which state and local entities would be best positioned to administer a streamlined child care system. We therefore encourage the Legislature, before evaluating or taking action on any specific reform proposals, to carefully consider its primary goals for these programs, with recognition that pursuit of specific goals likely involves trade-offs. 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 27 medi-Cal Governor’s dual Eligibles Proposal The Governor’s budget proposes to shift certain Medi-Cal beneficiaries who are also eligible for Medicare, known as “dual eligibles,” from fee-for- service to managed care plans. (Under managed care, a health plan is responsible for providing certain medical services to enrollees who prepay a fixed amount.) Dual eligibles tend to be low-income senior and persons with disabilities with multiple chronic conditions. They represent some of the state’s most expensive and medically complicated health cases and are among the state’s highest users of long-term care services, including costly nursing home care. Under the Governor’s proposal, managed care plans would cover long-term services for dual eligible beneficiaries, including In-Home Supportive Services (IHSS), Community-Based Adult Services, and nursing home care. The shift of dual eligibles to managed care would begin on January 1, 2013 in eight to ten counties that would be most likely to have capacity to coordinate care for these beneficiaries. The enrollment of dual eligibles into managed care throughout the rest of the state would be completed over the following few years. The administration projects the proposal will achieve ongoing savings of $1 billion General Fund beginning in 2013-14, mainly due to: (1) the Medicare program sharing its savings with the state and (2) lower utilization of high-cost Medi-Cal long-term care services such as nursing home care. The Governor’s budget assumes net savings of $679 million General Fund in 2012-13, mainly due to a payment deferral to all Medi-Cal providers. Payments would be delayed by one or two weeks, thereby shifting them into the next fiscal year. The Governor’s proposal links the payment delay with the shift of dual eligibles into managed care. However, it is unclear whether it is necessary to implement the shift of dual eligibles in order to implement the payment deferral. LaO comments Proposal Has Merit, but More Information Needed. The Governor’s proposal has merit because it could reduce costs and improve the coordination of care for dual eligibles. However, more information is needed to assess how the proposal would affect the medical care provided to these beneficiaries and the proposal’s fiscal impact to the state. The proposed shift of dual eligibles to managed care is an expansion of a four-county demonstration program that was authorized by the Legislature in 2010-11 but has not yet been implemented. Since the results of the pilot will not be available for the Legislature to evaluate before the budget is due to be enacted, useful data that could assist the Legislature in assessing the merits of this proposal and whether the proposed savings are achievable will not be available. Before considering the Governor’s proposal, the Legislature will need more information, including details on the proposed design and financing of managed care benefits for dual eligibles, as well as on the assumptions underlying the savings estimates associated with the Governor’s proposal. For example, it is uncertain how the provision of non-medical services, such as IHSS, would be authorized and financed in the new managed care arrangement. healThy Families ProGram Proposal The Healthy Families Program (HFP)— currently administered by the Managed Risk Medical Insurance Board (MRMIB)—provides health, dental, and vision benefits through participating managed care health plans for children who are not eligible for Medi-Cal. The Governor’s budget proposes to achieve $64 million in net General Fund savings in 2012-13 by taking a number of actions related to HFP. This estimate reflects the savings generated by the proposal to reduce the rates paid to HFP managed 2012-13 BUDGET 28 Legislative Analyst’s Office www.lao.ca.gov care providers by 25.7 percent, on average, effective October 1, 2012—bringing these rates to Medi-Cal levels. In addition, the Governor proposes to gradually transition HFP enrollees—approximately 878,000 children—to the Medi-Cal Program administered by the Department of Health Care Services (DHCS) by June 30, 2013. General Fund support would shift from MRMIB to DHCS. The transition of HFP enrollees would happen in three phases over a nine month period, as follows: • Phase 1 (October Through December 2012). Beginning October 1, 2012, about 411,000 HFP enrollees who are enrolled in a managed care plan that directly contracts with Medi-Cal would stay in the same plan and transition to Medi-Cal. • Phase 2 (January Through March 2013). Beginning January 1, 2013, the remaining 424,000 HFP enrollees who live in a county with an existing Medi-Cal managed care plan would transition into those plans. For example, HFP enrollees would shift from one commercial managed care plan to another commercial managed care plan operated by a different corporation. • Phase 3 (January Through June 2013). Beginning January 1, 2013, the remaining 43,000 HFP enrollees who live in a county without an existing Medi-Cal managed care plan would be transitioned into fee-for-service Medi-Cal. (Under a fee-for- service arrangement, providers are paid for each good or service they provide.) The Governor’s budget also proposes to eliminate MRMIB by July 1, 2013. The other four programs that MRMIB administers would be transferred to DHCS at that time. LaO comments Proposal Has Merit, but Key Details Are Lacking. The Governor’s proposal has merit because it could reduce state costs while continuing to provide managed care to most HFP enrollees. The administration, however, has not provided details on several key issues related to the shift of HFP enrollees into Medi-Cal that would enable legislative evaluation of this proposal. For example, the administration should provide more information about how continuity of care would be maintained for enrollees who move from managed care into fee-for-service Medi-Cal. The administration should also provide more information about how eligibility determinations and enrollment functions would work under the new arrangement. OtHEr ExPEnditurE iSSuES Cal GranTs Proposal Citing dramatic increases in Cal Grant costs since adoption of the entitlement programs in 2001, the Governor’s budget proposes several new restrictions in Cal Grant eligibility and award amounts. The Governor estimates these new restrictions would result in $302 million of General Funds savings. The major proposals are to: • Increase the minimum required grade point average (GPA) for students to qualify for Cal Grants. The GPA requirements for high school entitlement awards would increase from 3.0 to 3.25 for Cal Grant A and from 2.0 to 2.75 for Cal Grant B (which serves lower-income students). The Community College transfer entitlement requirement would increase from 2.4 to 2.75. 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 29 • Reverse the California Student Aid Commission’s (CSAC’s) recent decision to expand access to transfer entitlement awards. Currently students must begin university studies in the academic term immediately following community college enrollment to qualify for the transfer award. The CSAC decision would allow an interruption in studies prior to trans- ferring. By reversing this decision, the administration estimates it will avoid $70 million in new General Fund costs. • Halt the planned increase in allowable student loan default rates at Cal Grant- eligible institutions. The default limit is currently 24.6 percent but is scheduled to increase to 30 percent for 2012-13. The Governor’s proposal would retain the current limit, which prevents institu- tions with higher rates (primarily private for-profit colleges) from participating in the Cal Grant program. • Lower the current annual grant cap of $9,708 for students attending private colleges and universities. The new cap would be $5,472 for students attending private non-profit institutions and $4,000 for those attending private for-profit institutions. Major Financial Aid Fund Shifts. The Governor’s proposal would shift $736 million in Cal Grant costs from the General Fund to federal TANF funds. This fund swap would have no net effect on total funding for Cal Grants. As discussed earlier in this report, the Governor’s proposal would cut CalWORKs services in order to free up TANF funding for Cal Grants. LaO comments Of the Governor’s financial aid proposals, we believe two merit serious consideration, one should be modified, and one is problematic given its potential to increase state costs. We also are concerned that the Governor’s plan does not take into account potential increases in Cal Grant costs that the state would incur if the universities raised their tuition/fee levels. Governor’s Proposals to Avoid Two Program Expansions Make Sense in This Environment. We believe the Legislature should seriously consider the Governor’s proposals to reverse CSAC’s decision to expand access to transfer entitlement awards and maintain the current default limit at 25 percent. In the current fiscal environment, we think foregoing program expansions that could necessitate further program reductions in other areas makes sense. In the future when the state fiscal condition has improved the Legislature could consider whether these are areas it would prioritize for new investments. Some Increases in GPA Requirements Appear Warranted but Legislature Should Deliberate on Where to Draw the Line. Students with very low GPAs are unlikely to be prepared for postsecondary education. Awarding Cal Grants to these students, who have very low academic persistence and completion rates, provides little long-term benefit to the students or the state. Raising the GPA requirement at the low end of the scale (such as the 2.0 requirement for Cal Grant B) would better target state resources to students who can benefit from postsecondary education. In contrast, the Governor’s proposal to raise the Cal Grant A minimum GPA above 3.0 could affect a large number of academically well-qualified students with financial need. Where to draw the line in each case is a policy decision that will require balancing concerns about cost effectiveness and college access. 2012-13 BUDGET 30 Legislative Analyst’s Office www.lao.ca.gov Proposal to Reduce Grant Amounts Could Result in Higher State Costs. The Governor’s proposal recognizes the need to constrain costs in the fast-growing Cal Grant programs. We are concerned that the proposal to reduce awards for students at private colleges could reduce access for needy students while actually increasing state costs after the first year. The state subsidy for financially needy students at private institutions (from Cal Grants) is substantially lower than the total subsidy provided to similar students at UC and the California State University (CSU). The state could incur greater costs if enrollment shifts from private to public institutions. If the Legislature wishes to limit maximum award amounts, it will be important to consider longer-term impacts on state costs and student choices. If, on the other hand, the Legislature’s goal is to limit the use of state resources at colleges with poor outcomes, we would recommend an approach based more directly on institutional outcomes instead of institution type. Does Not Take Into Account Potential Increases in Cal Grant Costs. By statute, Cal Grant award amounts keep pace with tuition at UC and CSU. As a result, the university governing boards can unilaterally increase state Cal Grant costs by raising tuition. (For example, the universities’ most recent tuition increases resulted in additional Cal Grant costs of about $90 million above the budgeted level.) Thus, if the universities raise tuition for 2012-13, Cal Grant costs would increase beyond the level anticipated in the Governor’s budget. unemPloymenT insuranCe Fund insolvenCy In 2008, historically high demand for unemployment insurance (UI) benefits began to push the cost of providing UI benefits beyond the state’s available resources. As a result, in 2009 the state’s UI fund (the Unemployment Fund) became insolvent. Since that time, California has borrowed from the federal government to continue payment of UI benefits. Currently, California’s outstanding federal loan is about $10 billion. California is required to make annual interest payments on this loan. The first payment ($303 million) was made in September 2011 and the second (an estimated $417 million) is due September 2012. As interest payments must be made from state funds, the cost of future payments is likely to fall on the General Fund. Below, we discuss the Governor’s approach to addressing the UI insolvency issue in 2012-13. Proposal Funding Source for Interest Payments on the Loan to the UI Fund. Similar to 2011-12, the Governor proposes to avoid General Fund interest costs in 2012-13 by: (1) making an interest payment of $417 million from the General Fund and (2) immediately covering the cost to the General Fund with a loan from the state’s disability insurance (DI) fund. In addition, the Governor is proposing to institute a new employer surcharge, payable to the Employment Training Fund, which would be used to pay the state’s federal interest payment in 2013-14 and subsequent years, as well as General Fund payments over the next few years to repay the DI fund loans made in 2011-12 and 2012-13. The surcharge would not be used to pay down the principal on the state’s federal loan. The amount of the surcharge in each year would be based on EDD’s projections of interest costs in the following year. The EDD estimates that the annual increased cost to employers will be between $40 and $61 dollars per employee over the next few years, gradually declining as the federal loan is paid off. Increase the Minimum Monetary Eligibility Requirement. The Governor’s budget also proposes to increase the earnings threshold an unemployed worker must satisfy to receive UI benefits. Presently, to qualify for UI benefits, an 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 31 unemployed worker must have earned at least $900 in the highest quarter or $1,300 in any one quarter of his/her 12-month base period. These thresholds have not been adjusted for changes in wage levels since 1992. Under the Governor’s proposal, these limits would be increased to $1,920 and $3,200 respectively. The EDD estimates that this change would reduce annual UI benefit payments by $30 million (less than one percent of total annual benefit payments). LaO comments Governor’s Proposal Does Little to Address UI Fund’s Long-Term Insolvency. As the funds raised by the Governor’s proposed employer surcharge would be limited to repayment of interest on loans to keep the UI fund solvent, the proposal does little to address either the insolvency of the UI fund or the long-term structural imbalance between UI fund revenues and expenditures. Continuing to carry a balance on the loan to the UI fund poses several problems for California that necessitate corrective action. We provide an in-depth discussion of the UI fund insolvency issue in a number of recent policy reports, including California’s Other Budget Deficit: The Unemployment Fund Insolvency and Managing California’s Insolvency: The Impact of Federal Proposals on Unemployment Insurance. It is important to note that inaction with regard to the insolvency will result in automatic and gradually increasing federal employer UI-related tax increases which pay down the principal on the federal loan to the state’s UI fund. The first increment of this tax increase will be implemented in 2012, and will result in increased employer taxes of around $300 million annually. Altogether, the potential drawbacks of the Governor’s proposal are that it: (1) would take longer to repay the federal loan (resulting in higher interest costs) than otherwise would be the case, (2) concentrates the impact of repaying the federal loan almost entirely on employer costs, and (3) does not address the structural imbalance in the UI fund. To address these issues, as discussed in our policy reports mentioned above, the Legislature could consider a more comprehensive plan—one which makes more significant increases to employer taxes and/ or decreases to benefit payments—to address the structural imbalance in the UI program and allow for more timely repayment of the federal loan. CaP-and-Trade revenues Proposal As part of its plan to address climate change, the state will begin implementing a cap-and- trade program in 2012-13. The program places a “cap” or limit on the sources of greenhouse gases responsible for 85 percent of the state’s emissions. The ARB will issue carbon allowances that these sources will, in turn, be able to “trade” (buy and sell) in a newly created carbon market. The Governor’s budget assumes that cap-and-trade auctions will generate $1 billion in state revenues in 2012-13. Under the administration’s plan, these revenues would be invested in (1) clean and efficient energy, (2) low-carbon transportation, (3) natural resource protection, and (4) sustainable infrastructure development. The budget also assumes that $500 million of the revenues will be used to offset General Fund costs of existing programs. According to the administration, since actual cap-and-trade revenues will not be known until late in 2012-13, the planned expenditures are not specified by program in the proposed budget. Rather, the administration plans to submit an expenditure plan to the Legislature after the first cap-and-trade auction—which would be after the 2012-13 budget is enacted—and allocate funds to specific programs not sooner than 30 days after submitting this plan. 2012-13 BUDGET 32 Legislative Analyst’s Office www.lao.ca.gov LaO comments The Governor’s proposal raises several issues for legislative consideration. For example, since there are legal constraints associated with the use of cap-and-trade revenues, it will be important for the Legislature to consider any potential legal risks with the proposal. Moreover, the administration’s approach provides the Legislature with no opportunity to develop a detailed plan on the use of the revenues as part of the budget process in order to ensure that the plan is aligned with legislative priorities. We would also note that because the auction rules developed by ARB include both floor and ceiling prices for allowances, actual cap-and- trade revenues for 2012-13 could range from roughly $1 billion to almost $3 billion. Juvenile JusTiCe realiGnmenT Proposal Currently, counties initially oversee all juveniles entering the criminal justice system and are responsible for almost all juveniles determined to be offenders. The state, on the other hand, houses the most serious offenders in facilities run by the Division of Juvenile Facilities (DJF). The Governor proposes to shift full responsibility for all juvenile offenders to counties. Specifically, DJF would stop receiving new juvenile wards on January 1, 2013. However, DJF would continue to house individuals admitted to state facilities prior to this date until the completion of their terms. According to the administration, the state would provide counties with an unspecified amount of ongoing funding beginning in 2013-14 for costs incurred during the prior fiscal year. As a result of the proposed changes, the budget reflects (1) a one-time $10 million General Fund augmentation in 2011-12 to help counties prepare for the transition and (2) $11.2 million in General Fund savings in DJF operations in 2012-13. In addition, the Governor’s budget delays implementation of the current-year trigger reduction related to charging counties for wards in DJF. LaO comments We have recommended in the past that counties be given full responsibility for juvenile wards to encourage the development of efficient and effective local policies to reduce delinquency. While the administration’s proposal merits consideration, there are a number of issues the Legislature should examine in reviewing this proposal. These include (1) creating a funding formula for the payments to counties, (2) identifying whether counties have or could develop sufficient capacity to house additional serious juvenile offenders, (3) developing incentives for increased efficiency and improved outcomes (such as reduced recidivism of these juvenile offenders), and (4) assessing potential unintended consequences of this proposal (such as a possible increase in the number of juveniles tried as adults and sentenced to state prison). 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 33 2012-13 BUDGET 34 Legislative Analyst’s Office www.lao.ca.gov 2012-13 BUDGET www.lao.ca.gov Legislative Analyst’s Office 35 An LAO REpORT 36 Legislative Analyst’s Office www.lao.ca.gov LAO Publications The Legislative Analyst’s Office (LAO) is a nonpartisan office which provides fiscal and policy information and advice to the Legislature. To request publications call (916) 445-4656. This report and others, as well as an E-mail subscription service, are available on the LAO’s website at www.lao.ca.gov. The LAO is located at 925 L Street, Suite 1000, Sacramento, CA 95814. 1 1100 “K” Street, Suite 101/Sacramento, CA 95814/ (916) 327 -7531 FAX (916) 491-4182/UCC@UrbanCounties.com UCC Summary Governor’s Proposed Budget 2012-13 January 5, 2012 Due to a technical glitch, the Budget was posted on a public website, so the Governor decided to release his budget today, which was a surprise. The Governor’s Budget proposes a total of $10.3 billion in cuts and revenues to balance and to rebuild a $1.1 billion reserve. This includes significant cuts to CalWORKs of $1.4 billion, Medi-Cal ($842 million) and IHSS ($164 million). Similar to last year, the Budget assumes that a portion of its proposals will be adopted by the Legislature by March 1, 2012. The Governor’s Budget assumes the passage of the Governor’s proposed initiative at the November election. This measure temporarily increases the personal income tax on the state’s wealthiest taxpayers and temporarily increases the sales tax by one -half percent. The measure guarantees these new revenues to schools and constitutionally protects the 2011 Realignment funds for local public safety. This measure would generate an estimated $6.9 billion through 2012 -13. As noted below, if the Governor’s Initiative fails to pass, trigger cuts would be enacted in 2013. The Governor continues to propose his pension 12-point pension plan in the budget as another way to provide savings. Realignment Funding Structure The Governor’s Budget notes that the revenue stream for the 2011 Realignment is on -going, but the program allocations were for the 2011-12 fiscal year only. The Governor’s Budget proposes a permanent funding structure for 2011 Realignment following discussions with CSAC. (See Attachment for the complete chart ). This proposed funding structure is very similar to the super structure that was proposed through the CSAC Realignment Implementation Planning Group last year. The proposed funding structure is designed to provide local entities with a known, reliable funding source for the realigned programs. Within each Subaccount, counties will have the flexibility to meet their highest priorities. Base Funding The Governor’s Budget provides for base funding in each subaccount, and the base in each subaccount should not experience a year-over-year decrease. A statutory mechanism should be in place to deal with the possibility of a year’s base being short due to significantly reduced revenues. URBAN COUNTIES CAUCUS Chair Supervisor Liz Kniss Executive Director Jolena L. Voorhis 2 The base should be a rolling base for each Subaccount and the 1991 Mental Health program should continue to receive revenue based on its 199 1 formula. Growth Funding The Governor’s Budget also provides that growth in realignment funds should be distributed on a roughly proportional basis, first among Account, and then by Subaccounts. Within each Subaccount, federally required programs should receive priority for funding if warranted by caseload and costs. The Governor’s Budget also provides that growth funding for the Child Welfare Services (CWS) program is a priority once base programs have been established. Over time, CWS should receive a n additional $200 million. Transferability The Governor’s Budget provides the following on transferability in the realignment funding: Counties should have the ability to transfer a maximum of 10 percent of the lesser subaccount between the Subaccounts within the Support Services Account. Beginning in 2015-16, there should be a local option to transfer a portion of the growth among Subaccounts within the Law Enforcement Services Account. Transfers should be for one-year only and not increase the base of an y program. Realignment Implementation The Governor’s Budget also notes the following areas that need to be worked on for implementation: Refocus State Efforts. The Governor is committed to a 25 -percent reduction in the state operations of program areas that have been realigned. The Budget notes that the Department of Social Services will develop its 25-percent reduction plan upon county decisions regarding workload within realigned programs and based on federal programs. The Governor’s Budget also stat es that in 2012-13 state correctional costs will be reduced by $1.1 billion to reflect the smaller prison population. County Flexibility. The Administration continues to support efforts to increase the flexibility of counties in administering programs. Ongoing Training for AB 109. The Budget proposes $8.9 million for a second year of training efforts related to the implementation of AB 109 programs. Of this amount $1 million if for statewide training efforts. The rest of the allocation is for the Comm unity Corrections Partnerships that have been established in each county. Other Efforts. The Administration does note that other issues may come up and that they will continue to work with counties on any implementation issues. Juvenile Justice Reform (See also Public Safety) The Governor’s Budget proposes to stop the intake of new juvenile offenders to the Division of Juvenile Justice (DJJ) effective January 1, 2013. The DJJ’s population will gradually diminish through attrition. Recognizing that counties will need resources and support to secure appropriate placements and treatment options for additional offenders, the Budget proposes $10 million General Fund in 2011 -12 for counties to begin planning for this population. To help with this transition , the state will delay collection of the recently imposed fees (DJJ Trigger Cuts). Phase 2 Realignment The Governor’s budget notes that several proposals in the Budget lay the foundation for further realignment. The implementation of Phase 2 of Realignment is linked to the ongoing discussion of how California will implement federal health care reform. Under health care reform, counties will have a 3 significant role in Medi-Cal eligibility determinations. The Governor’s Budget notes that the focus of Phase 2 realignment discussion with counties and others in the coming months will revolve around the appropriate relationships between the state and counties in the funding and delivery of health care as about two million people will shift from county indigent programs to the Medi-Cal caseload. The discussion will also involve what additional programs the counties should be responsible for when the state assumes the majority of costs of healthcare. Trigger Cuts for 2012-13 If the Governor’s proposed initiative fails to pass in November 2012, the following trigger cuts would be pulled in January 2013: Funding for schools and community colleges would be reduced by $4.8 billion. A reduction of this magnitude would result in a funding decrease equivalent to more than the cost of three weeks of instruction. It would also continue to provide 20 percent of program funds a year in arrears. The University of California and California State University would each be reduced by $200 million. The courts would be reduced b y $125 million, the equivalent of court closures of three days per month. The number of the state’s public safety officers in the departments of Parks and Recreation (park rangers) and Fish and Game (wardens) would be reduced, and the state would no longer staff its beaches with lifeguards. The Department of Forestry and Fire Protection’s firefighting capabilities would be reduced substantially. The emergency air response program would be reduced, and fire stations would be closed. Flood control programs in the Department of Water Resources would be cut, which would reduce channel and levee maintenance and floodplain mapping. The Department of Justice’s law enforcement programs would be reduced. Revenues The Governor’s budget assumes the passage of the Gove rnor’s initiative at the November election. This measure temporarily increases the personal income tax on the state’s wealthiest taxpayers and temporarily increases the sales tax by one-half percent. This will generate $6.9 billion. The Governor’s Budget notes that this measure will prevent deeper cuts to schools, protect local public safety funding, and assist in balancing the budget. This will also allow the state to pay off the $33 billion in outstanding budgetary borrowing and deferrals by 2015-16. Health and Human Services The Budget transfers a number of Department of Mental Health and Department of Alcohol and Drug Programs to other state departments to better align the program’s mission with that of the department. These transfers include: licensing functions to the Department of Public health (DPH) and DSS; mental health workforce development programs to the Office of Statewide Health Planning and Development; the Early Mental Health Initiative to the Department of Education; problem gambling, driving under the influence, and licensing of narcotic treatment programs to DPH; and Mental Health Services Act technical assistance and training to the Mental Health Services Oversight and Accountability Commission. Transfer of the following medical services programs from DPH to DHCS effective July 1, 2012: (1) Every Woman Counts, (2) Prostate Cancer Treatment, and (3) Family Planning Access Care and Treatment. The transfer of these programs is consistent with the Administration’s goal of placing direc t health care service programs with the DHCS to improve service delivery. 4 Child Support The Governor’s Budget proposes to suspend the county share of child support collections in 201 2-13. Under this proposal, the entire non -federal portion of child support collections would benefit the General Fund. This would not reduce the revenue stabilization funding of $18.7 million counties receive to maintain caseworker staffing levels in order to stabilize child support collections. CalWORKS The Governor’s Budget proposes major changes to the CalWORKS program including restructuring the program into two components: CalWORKs Basic and CalWORKs Plus. Below is a description of the changes to CalWORKs. CalWORKs Basic Program. The CalWORKs Basic program will provide up to 24 months of welfare-to- work services, including job search, employment training, child care, and barrier removal services to families. Effective October 2012, clients not participating in sufficient hours of unsubsidized employment after an initial job search will be placed in the CalWORKs Basic program and will be required to participate in welfare-to-work activities. After the first 12 months, the adult will again participate in job search. If, during the second 12 months, the adult remain s unable to find unsubsidized employment, the adult will continue to participate in welfare -to-work activities, including subsidized job placements. Clients unable to meet federal work participation requirements after 24 months, or cases in sanction status for more than three months will be disenrolled from CalWORKs. CalWORKs Plus Program. The CalWORKs Plus program will serve those clients working sufficient hours in unsubsidized employment to meet federal work participation requirements, generally 30 hours per week. Effective April 2013, this program will reward clients who meet federal work participation requirements with a higher grant level by allowing them to retain more of their earned income through a higher income disregard (first $200 earned and 50 percent of subsequent income disregarded for purposes of computing the monthly grant level). This equates to an average increase of $44 per month. These clients will also have full access to supportive services and child care. These benefits will continue for up to 48 months as long as clients continue to meet work participation requirements through unsubsidized employment. After 48 months, the adult will no longer be aided, but the higher earned income disregard will remain available if the employm ent continues. Transition to Success. To assist families in obtaining employment sufficient to meet federal work participation requirements, all currently aided eligible adults will be eligible for up to six months of welfare-to-work services and child care following the October 2012 implementation of the CalWORKs Basic Program. Prior to this transition, $35.6 million will be provided to counties to serve these families. Providing Additional Work Supports. The Administration proposes to align eligib ility and need criteria for low-income working family child care services with federal TANF rules for work participation requirements. Over time, the three-stage child care system for current and former CalWORKs recipients and programs serving low-income working parents will be replaced with a work - based child care system administered by county welfare departments. In addition, the Administration proposes to create a state benefit to increase support for low -income working families. Beginning July 1, 2013, the state will provide working families receiving CalFresh benefits or 5 child care, but who are not in the CalWORKs program, with a $50 per month supplemental work bonus. Child Maintenance Program. Beginning in October 2012, the state will create a ne w Child Maintenance program to provide for child well -being through basic support to children whose parents are not eligible for aid under the restructured CalWORKs program. Income and resource eligibility criteria for the Child Maintenance program will b e the same as for CalWORKs families, but the Child Maintenance program grant will be less than the current amounts available for child -only cases. This will decrease the average monthly grant for child-only cases from $463 to $392. Healthy Families The Governor’s Budget provides the following changes to the Healthy Families Program: Healthy Families Program Rate Reduction. The Budget proposes to reduce Healthy Families managed care rates by 25.7 percent effective October 1, 2012. This rate reduction will achieve General Fund savings of approximately $64.4 million in 2012-13 and $91.5 million in 2013-14. Transition of Children from the Healthy Families Program to Medi -Cal. The Budget proposes transferring approximately 875,000 Healthy Families Progr am beneficiaries to Medi-Cal over a nine- month period beginning in October 2012. This transition will create benefits for children, families, health plans, and providers, by simplifying eligibility and coverage for children and families; improving coverage through retroactive benefits, increasing access to vaccines, and expanded mental health coverage; and eliminating premiums for lower -income beneficiaries. Transition of Other Programs. In preparation for California’s implementation of federal health ca re reform, the Budget proposes to eliminate the Major Risk Medical Insurance Program (MRMIP) by July 1, 2013. The two programs that provide insurance to individuals with pre -existing conditions, MRMIP and PCIP, will be eliminated in January 2014 because these individuals will be able to purchase health insurance through the California Health Benefits Exchange as part of federal health care reform implementation. IHSS The Governor’s Budget proposes $1.4 billion General Fund for the IHSS program in 2012 -13, a decrease of $292.3 million General Fund from the revised 2011-12 IHSS budget. Specifically, General Fund costs of $231 million result from a six-month delay in extending the state sales tax to IHSS providers, a two -month delay in implementing the Community First Choice Option for enhanced federal funding, a two -month delay in eliminating services for recipients without health care certification, and from not implementing the medication dispensing machines proposal. Additionally, an increase of $130 million accounts for savings from program integrity efforts already being captured in the caseload projections. Here are the proposals: Eliminate Domestic and Related Services for Certain Recipients. Domestic and related services include housework, whopping for food, meal preparation and cleanup, laundry, and other shopping and errands. Under this proposal, IHSS beneficiaries residing in a shared living arrangement will not be eligible for domestic and related services that can be met in common with other household members. In addition, IHSS beneficiaries who have a need for domestic and/or related services that cannot be met in common because of a medically verified condition of other members of the shared 6 living arrangement can be authorized hours for a ny of these services that meet the need assessment metrics. Similarly, when minor recipients are living with their parent(s), the need is being met in common; hence, the authorization of domestic and related service hours will no longer be allowed. Since minors would not be expected to be able to perform these services independently, the parent will be presumed available to perform these tasks unless the parent can provide medical verification of his/her inability to do so. Coordinated Care for Dual Eligible Beneficiaries. The Governor’s Budget also proposes to better coordinate IHSS, other home and community-based services, and institutional long-term care. All individuals receiving both Medi-Cal and Medicare benefits will be required to enroll in manag ed care health plans for their Medi-Cal benefits. 20-Percent Reduction in Service Hours. A 20-percent across the board reduction in IHSS hours was to be implemented on January 1, 2012. Because of a court injunction, the state currently is prevented from implementing this reduction. However, the Budget assumes this reduction will be implemented April 1, 2012. To be prudent, the Budget also includes a set -aside to fully fund the IHSS program in the event of an adverse court ruling. Medi-Cal Care Coordination The Governor’s Budget continues his proposal to improve care coordination for dual eligible beneficiaries. This will be phased in over a three-year period beginning January 1, 2013. The transition to managed care for Medi-Cal benefits will occur in the first year, with the benefits becoming a more integrated plan responsibility over the subsequent two years. The transition of Medicare benefits to managed care will occur over a three-year period starting first with eight to ten counties that alrea dy have the capacity to coordinate care for these individuals. Beneficiaries in counties in which Medi-Cal managed Care plans may not yet have the capacity to take on additional beneficiaries will begin to transition six or twelve months later. The Budget separately proposes to expand Medi-Cal managed care statewide starting in June 2013. Beneficiaries in these managed care expansion counties will transition in 2014 -15. The Governor’s proposals are as follows: ● Promote Coordinated Care – Managed care done properly results in high-quality care. This initiative provides managed care plans with a blended payment consisting of federal, state, and county funds and responsibility for delivering the full array of health and social services to dual eligible beneficiaries. Enhance the Quality of Home and Community-Based Services – Within an expanded system of coordinated care, it is critical to better coordinate medical services with the full continuum of long - term services, including In-Home Supportive services, Community-Based Adult Services, and nursing home services. In year one, IHSS, other home and community-based services, and nursing home care funded by Medi-Cal will become managed care benefits. The IHSS program will essentially operate as it does today , except all authorized IHSS benefits will be included in managed care plan rates. Beneficiaries in the eight to ten selected counties will also receive their Medicare benefits and long -term services and supports through their Medi-Cal plan. This represents about 800,000 of the 1.2 million dual eligible beneficiaries currently in California. These changes will be phased-in over a 12-month period starting January 1, 2013. Over time, managed care plans will take an increasing responsibility for home and co mmunity-based services, including IHSS. 7 The Governor’s Budget does note that delivering these services through Medi -Cal raises important issues including consumer protections, consumer choice, and development of a uniform assessment tool. Additional issues to consider related to the sate-county relationship and financing and delivering services include determining the collective bargaining structure for IHSS providers, and the long -term county financial responsibility for IHSS and other health care program s. The Administration will work with counties and stakeholders to address these overarching issues through the development of legislation that will be necessary to implement this Budget proposal. Annual Open Enrollment. Current law authorizes Medi-Cal beneficiaries to change plans once per month or up to 12 times in a year. The Governor’s Budget proposes an annual open enrollment period for beneficiaries to select their Medi -Cal health plan and receive care through that health plan for the entire year. Medical Therapy Program Eligibility. The Governor’s Budget proposes to align income eligibility requirements for the Medical Therapy Program with the broader California Children’s Services (CCS) Program. Currently, there is no financial test for eligibility. Under the proposed eligibility standards, families with annual income less than $40,000 or with annual CCS-related medical expenses exceeding 20 percent of their annual income will continue to be eligible for the Medical Therapy Program. Stabilization Funds. The Governor’s Budget proposes a one-time redirection of private and non-designated public hospital stabilization funding that has not yet been paid for fiscal years 2005 -06 through 2009-10 to provide General Fund savings and avoid direct service reductions. This proposal will achieve one-time savings of $42.9 million General Fund. Gross Premium Tax. The Governor’s Budget proposes to eliminate the sunset date of the Gross Premiums Tax on Medi -Cal managed care plans. Continuing the tax, coupled wit h increased managed care utilization, will generate General Fund savings of $161.8 million in 2012 -13 and $259.1 million in 2013-14. Public Health The Governor’s Budget reflects a decrease of $14.5 million in 2012 -13 as a result of increasing client share of cost in the ADAP to the maximum percentages allowable under federal law. This proposal will result in General Fund savings of $16.5 million, which will be offset by program administrative costs of $2 million for a net General Fund savings of $14.5 million. Average monthly copayments will range between $28 and $385, depending upon the client’s income. State Hospitals The Governor’s Budget proposes a major reorganization of state hospitals w ith the creation of a new Department of State Hospitals (DSH). Among the many changes listed in the proposal is an impact to counties by increasing bed rates charged to counties for civil commitments to more accurately reflect actual patient cost of care. 8 Local Government/General Government Suspend and Repeal Mandates. The Budget proposes to suspend various mandates except for mandates related to law enforcement or property taxes. The Budget proposes to repeal dozens of the approximately 50 mandates that have been suspended for the past two years or more. This proposal will result in a decrease of $728.8 million in 2012 -13. Mandate Deferral. A one-time reduction of $94 million by deferring the 2012-13 payment of mandates obligation for costs incurred prior to 2004 -05. These costs are required to be completely paid by 2020-21. Public Safety DJJ Trigger Cuts As previously reported, the Governor’s Budget proposes to assess but not collect the DJJ trigger cut which would charge counties for placements to DJJ. However, it is also proposing to transfer the responsibility for managing all youthful offenders to local jurisdictions. The Budget proposes to stop intake of new juvenile offenders effective January 1, 2013 and also proposes $10 million General Fund to support local governments in planning for this transition. Redevelopment The Governor’s budget notes the recent Supreme Court case which eliminated redevelopment and states that as a result redevelopment agencies will be dissolved on February 1, 2012. Revenues that would have been directed to the RDAs will be distributed to make pass through payments to local agencies that they would have received under prior law, and to successor agencies for retirement of the RDAs’ debts for limited administrative costs. The remaining revenues will be distr ibuted as property taxes to cities, counties, school and community college districts and special districts under existing law. The Governor’s Budget reflects an estimate that approximately $1.05 billion in additional property tax revenue s will be received by K-14 schools in 2011-12 which will offset the state’s Proposition 98 General Fund obligation. Additional property tax revenues are estimated at $340 million for counties, $220 million for cities, and $170 million for special districts. These amounts are expected to grow as property values increase and debts are retired. Additional revenues will be distributed in the next several years as RDA assets are monetized. During the press conference on the Budget, the Governor was asked about the possibility of providing an extension on some of the deadlines for eliminating the RDAs, and he stated that the Supreme Court ruling stands. While he stated he is open to talking to stakeholders about a possible extension, he believed they should be eliminated due t o the budget crisis. If there is a proposal to reinstate he indicated that it would have to include a revenue source due to the budget deficit. State Government – Reorganization The Governor’s Budget also proposes to reduce the number of state agencies from 12 to 10, eliminate 39 state entities and eliminate 9 programs. The proposal to reduce agencies includes eliminating the California Volunteer Agency, the California Emergency Management Agency, and the California Technology Agency. The Governor’s Budget notes that more than 15,000 positions were eliminated in 2011 -12 and DOF will conduct a department-by-department review to identify additional positions for elimination. Some other major proposals for reorganization include: 9 Transfer Housing Finance Agency into Department of Housing and Community Development. Eliminate the Fair Employment and Housing Commission and Transfer its functions to the Department of Fair Employment and Housing. Eliminate the Commission on the Status of Women. Eliminate the Managed Risk Medical Insurance Board and Transfer its functions to the Department of Health Care Services. Transfer CalRecycle to the California Environmental Protection Agency. Reduce the Number of Regional Water Boards. Consolidate the Colorado River Board within the Natural Resources Agency. The full list is available at www.ebudgets.ca.gov Various County Departments    The Budget proposes to suspend various mandates except for most mandates related to law enforcement or  property taxes. Consistent with the Governor’s focus on streamlining government and providing local flexibility,  the Budget proposes to repeal dozens of the approximately 50 mandates that have been suspended for the past  two years or more. Many of the activities required by these mandates have become common practice and  should not be mandated by the state.  The Governor’s proposed budget will not have any direct impacts on  most County Departments.  Functions that support or provide service to other county departments may be  impacted by cuts to Employment and Human Services Department – but these impacts are difficult to quantify  at this point.    Public Works/General Services    Transportation – No impacts to the gas tax. The reorganization of the Transportation Departments into one  Transportation Agency instead of the current organization under Business Transportation and Housing should  bring more focus to the State’s Transportation Program which should be positive. This may have some impacts  on local grant programs, depending on implementation.    Flood Control/Water Resources – We do not receive direct funding from the State for Flood Control Programs –  however interesting to note that the Department of Water Resources budget includes an increase of $25.4  million California Water Resources Development Bond Fund and 135 positions for preliminary engineering work  to support the Delta Habitat Conservation and Conveyance Program.  Also – under the ballot trigger reductions ‐  the Department of Water Resource’s flood control programs would be reduced by 20 percent, or approximately  $6.6 million, if the Governor’s tax proposal is not approved in November. These programs include floodplain  mapping and risk awareness. Again, we get no direct funding – but if this cut goes through, grant programs could  be cut.    The elimination of Redevelopment agencies will affect our work load in design and construction in delivering  Redevelopment Projects. However, this will not have an impact on staffing levels as we have a backlog of capital  projects, including some large federally funded bridges to replace the work lost from RDA.    Health Services    The Governor’s proposed budget includes the following proposals for changes to the health care delivery  system:    The Governor’s Budget requires the State Department of Health Care Services to expand the four‐county  dual pilot program to eight to ten counties and enroll 800,000 individuals with dual eligibility into  managed care starting January 1, 2013.  State Savings:  $678 million in 2012‐13; $1 billion in 2013‐14.      The Budget also proposes to expand Medi‐Cal Managed Care to all counties starting June 2013.   All dual  eligible individuals will be enrolled on a rolling basis as the counties transfer from fee‐for‐service to  managed care.  They also propose an open enrollment period for all Medi‐Cal managed care  beneficiaries, instead of allowing the month‐to‐month enrollment changes under the current program.      Federally Qualified Health Centers with Medi‐Cal managed care contracts will be funded under a  performance, risk‐based payment model instead of the current prospective payment system.      The Healthy Families program (CHIP) will be moved into Medi‐Cal and the rates will be decreased by  25.7 percent effective October 1, 2012.    There is an extension of the hospital fee ($255 million GF in 2011‐12; $472 million in 2012‐13) and gross  premium tax on Medi‐Cal managed care plans ($161.8 million in 2012‐13 and $259.1 million in 2013‐14).    Nursing homes will have their 10% provider rate reduction restored ($171.2 million GF) and  supplemental payments totaling $245.6 million GF.    There will be a new Department of State Hospitals to operate the long‐term care facilities for the  mentally ill and sexually violent predators.  All other functions of the Department of Mental Health and  Department of Alcohol and Drug will be absorbed by the Department of Health Care Services.    At this time, the Health Services Department is unable to determine what the local impact of the above  proposals will be on Contra Costa County until additional information becomes available.  The Department will  continue to monitor these proposals and their impacts on the County throughout the State budget process as  additional information becomes available.    Employment & Human Services    In‐Home Supportive Services    Across‐the‐Board Service Reductions    Governor’s Proposal:    The proposed FY 12‐13 budget adjusts projected savings from the delayed implementation of the 20  percent across‐the‐board reduction scheduled for January 1, 2012 but was delayed due to the court  injunction.  The adjusted budget savings assumes implementation of the 20 percent cut on April 1, 2012.  Resulting in a $39.4 million GF savings in the current year and $179 million in the 12‐13 budget years.  The budget also includes a set‐aside to fully fund the program in the event that the court rules in favor  of the plaintiffs and against the state.    Contra Costa County Impact:   A 20% reduction in IHSS authorized hours will result in the loss of approximately 1.4 million hours.   Many providers will be forced to leave their jobs and find employment elsewhere leaving the consumers  at risk of out of home placement. For some providers who have minor children and are only to  contracted for a few hours will be forced to apply for Food Stamps (Cal Fresh), Medi‐Cal or some other  form of assistance. Some providers may apply for GA if their income drops low enough. GA costs would  then be borne by the county in total.      Medication Dispensing Pilot and IHSS Trigger    Governor’s Proposal:    The proposed FY 12‐13 budget repeals statute implementing automated medication dispensing  machines pilot program for IHSS recipients.  This may result in an additional across‐the‐board cut in IHSS  effective October 1, 2012. The cuts will further reduced hours to IHSS clients if the pilot failed to achieve  a net GF savings of $140 million.  The pilot was authorized for the current budget year but was never  implemented.    Contra Costa County Impact:   Pilot was not implemented.  If the pilot is implemented it could result in additional cuts to client hours  due to lack of state funding. County share could be increased if the state does not participate.            Elimination of Domestic and Related Services to Certain Recipients    Governor’s Proposal:    The proposed FY 12‐13 budget eliminates domestic and related services to recipients who are living with  others in a shared‐housing situation effective July 1, 2012. An exception is provided for households  consisting entirely of IHSS recipients, and IHSS recipients whose need cannot be met by a household  member due to a medically‐verified condition.  Domestic and related services would no longer be  allowed, under any circumstance, for children receiving IHSS benefits and living with their parent(s).   This cut was proposed in previous budget proposals and, as in the past, raises significant legal questions  since in many cases there is no legal obligation for other individuals who happen to be living with the  IHSS recipient to provide care.  This proposal is expected to impact 254,000 recipients, and will cut IHSS  services by $461.5 million ($163.8 million GF).    Contra Costa County Impact:   The County provides funding to 4,581 eligible recipients with shared living arrangement.  The Governor’s  proposal would eliminate services to this population and this would reduce the County share by  $236,600    Program Integrity Funding and Projected Savings    Governor’s Proposal:    The proposed FY 12‐13 budget includes a $10 million GF reduction for county program integrity efforts  resulting from the trigger cut implemented as a result of the 2011‐12 budget agreement.  The reduction  was effective January 1, 2012 and the FY 12‐13 budget proposes to make it permanent.  The FY 12‐13  budget also projects $469.7 million ($151.6 million GF) savings as a result of existing county program  integrity efforts.     Contra Costa County Impact:   The elimination of the additional Program Integrity Funding will severely limit the ability for the County  to investigate and prosecute IHSS Fraud.  Revenue loss will be approximately $537,879. County may save  $97,236.    Additional Budget Adjustments in IHSS    Governor’s Proposal:    The proposed FY 12‐13 budget includes decreased savings as a result of delayed implementation of the  IHSS Provider Fee (by six months), the Community First Choice Option (CFCO) (by two months), and  Health Certification Form (by two months). The combined erosion of savings (including Medication  Dispensing pilot elimination) equal $231 million GF. The CFCO, savings is projected to be $108.5 million  GF in the current year and $145.1 million GF in 2012‐13, and county savings is estimated to be $68.9  million.     Contra Costa County Impact:   Additional reductions in client hours will result from delays in implementation of these in programs and  limit state participation.      Governor’s Proposal:    The proposed FY 12‐13 budget reduces county administration by $27.4 million to $284.6 million ($100.3  million GF). The budget attributes this to lower caseload in the program.    The budget year projects new administrative costs associated with implementation of the following  activities:  • Domestic and Related Services proposal, $9.5 million ($3.3 million GF)  • Adult Day Health Care transition to Community Based Adult Services (CBAS) effective March 1,   2012, $1.0 million ($354,000 GF)     Contra Costa County Impact:   The IHSS Caseload has steadily decreased over the last two years.  Impact may be minimal due to  staffing vacancies and lower caseload.    Integration of IHSS into Managed Care    Governor’s Proposal:    During calendar year 2013 (which includes the full budget year 2012‐13 and six months of budget year  2013‐14), the budget proposes that County IHSS programs continue perform existing functions that  include intakes, assessments, and authorization of services. Starting January 1, 2014, managed care  plans will either contract with the county to administer IHSS services or may take over this function from  the county. The budget notes additional work will be necessary to design a program that incorporates:  1. Consumer protections for acute, long‐term care, and a home and community‐based services  within managed care;  2. Uniform assessment tool for home and community‐based services; and  3.  Consumer choice and protection when selecting their IHSS provider.      Contra Costa County Impact:    Impacts unknown until details are determined.    Adult Protective Services    Continuation of 10% cut    Governor’s Proposal:    The proposed FY 12‐13 budget continues the consolidation and reallocation of funding to counties  through realignment. Total funding is proposed at $136.3 million ($54.6 million GF) for the budget year  which incorporates the County Services Block Grant and continues to reflect the ten percent reduction  of $13 million ($6.1 million GF).     Contra Costa County Impact:   The county will continue to lose $157 thousand.    CalWORKs    Time Limit    Governor’s Proposal:    The proposed FY 12‐13 budget restructures the CalWORKs program into two components, CalWORKs  Basic and CalWORKs Plus. CalWORKs Basic, which takes effect October 2012, reduces the time‐a  recipient is eligible for benefits from 48 months to 24 months. This provision applies to all recipients not  fully meeting the federal work participation requirements (WPR) through unsubsidized employment.  The determination of the 24 months of aid will be determined on a retroactive basis. Recipients meeting  the federal WPR through unsubsidized employment will be eligible for the CalWORKs Plus component.  These recipients will continue to receive 48‐months of aid and services.  All currently aided eligible  CalWORKS adults not fully meeting the federal WPR  through unsubsidized employment will continue to  be eligible for up to six months (or through March 2013) for welfare‐to‐work and child care services  following the October 2012 implementation of CalWORKs Basic.  The Single Allocation will be increased  by $35.6 million to provide services to these individuals.   Contra Costa County Impact:   An estimated total of 1,005 families (or 19.6% of the total CalWORKs Welfare‐to‐Work caseload of  5,154) may reach their 24‐month time limit and will lose their maximum CalWORKs benefits by the end  of FY12‐13.     Child Only Grant Reduction    Governor’s Proposal:    The proposed FY 12‐13 budget includes a new Child Maintenance Program which incorporates a 27%  reduction in child‐only grants. This program will replace the current child‐only component of CalWORKs  including the safety net. There will be an annual reporting requirement as well as an annual well child  exam to remain eligible for aid in the Child Maintenance Program.     Contra Costa County Impact:   An estimated 10,250 children will be adversely impacted with this proposed grant reduction. The  average child‐only cash aid grant will change from $463 to $392, a $71 reduction.  This reduction will  have a considerable adverse impact on the basic living and security needs (housing, food, etc.) of these  families and children who are already living in poverty    Disenrollment of sanctioned CalWORKs recipients.     Governor’s Proposal:    The proposed FY 12‐13 budget dis‐enrolls, from CalWORKs, clients who are in “sanction status” for three  cumulative months in any twelve (12) month period.     Contra Costa County Impact:   As of July 1, 2012, approximately 900 CalWORKs recipients will be dis‐enrolled as a result of this  provision. This action will cause their case to go into Child Maintenance.     Increased income disregard for select CalWORKs recipients    Governor’s Proposal:    The proposed FY 12‐13 budget  increase the “earned income disregard”  for recipients in CalWORKs Plus  component, effective April 2013. The higher “earned income disregard ($200)” will remain in effect for  recipients in the safety net as long as they continue to meet federal WPR.     Contra Costa County Impact:   Less than 1% of the Welfare‐to‐Work population is expected to be fully engaged through unsubsidized  employment. As a result, only 175 recipients may receive the proposed higher earned income disregard.  This will allow those participants to continue receiving CalWORKs benefits during a time when they  otherwise would have lost their benefits due to earnings.    $50 supplemental work bonus    Governor’s Proposal:    The proposed FY 12‐13 budget includes a new $50 per month supplemental work bonus to working  families receiving CalFresh benefits or child care, but who are not in the CalWORKs program, effective  July 1, 2012.     Contra Costa County Impact:   An estimated 7,604 families may be eligible for the proposed work bonus.    CalWORKs – Child Care    Subsidized Child Care Eligibility Change    Governor’s Proposal:    The proposed FY 12‐13 budget  provides subsidized child care (i.e., general child care outside of  CalWORKs) only to those individuals who meet federal CalWORKs work participation requirements,  whether or not the family ever participates in CalWORKs, for savings of $293.6 million GF and  elimination of about 46,300 child care slots.     Contra Costa County Impact:   Impact is unknown at this time.    Administrative Restructuring of Child Care    Governor’s Proposal:    The proposed FY 12‐13 budget shifts child care eligibility and payment functions from alternative  payment programs and Title 5 centers to the counties.  Counties may contract with these agencies to  provide the payment function.  All eligible families would receive a voucher for payment to a provider of  their own choice.  This will shift responsibility for services for approximately 142,000 children from the  California Department of Education (CDE) to the counties.  The CDE would continue to administer  preschool programs.     Contra Costa County Impact:   Impact is unknown at this time. The Community Services Bureau’s part‐day and full‐day programs are  included in one contract.    Reduce Income Eligibility Ceiling    Governor’s Proposal:    The proposed FY 12‐13 budget includes $43.9 million in GF savings and $24.1 million in Proposition 98  savings resulting from reduce income eligibility ceiling. The income eligibility ceiling is reduced from 70  percent of the state median income (SMI) to 61.5 percent of the SMI for a family size of three.  This  reduction will eliminate about 15,700 slots. .     Contra Costa County Impact:   Approximately 72 children/67 families will be impacted by this reduction.    Reduce Reimbursement Rate Ceiling    Governor’s Proposal:    The proposed FY 12‐13 budget includes $17.1 million GF savings resulting from a reduction of the  reimbursement rate ceilings for voucher‐based programs. The reimbursement rate is to be reduced  from the 85th percentile of the private pay market based on 2005 market survey data to the 50th  percentile based on 2009 survey data.     Contra Costa County Impact:   Impact is unknown at this time.          New Licensed‐Exempt Provider Requirement    Governor’s Proposal:    The proposed FY 12‐13 budget requires licensed‐exempt providers to meet certain health and safety  requirements to be eligible for reimbursement.     Contra Costa County Impact:   Impact is unknown at this time.    CalFresh    Governor’s Proposal:    The proposed FY 12‐13 budget adjusts county funding for CalFresh Administration for 2012‐13 to reflect  actual expenditure patterns over the past few years, resulting in a reduction to county administration.     Contra Costa County Impact:   Impact is unknown at this time.    Child Welfare Services and Foster Care    Administration     Governor’s Proposal:    The proposed FY 12‐13 budget anticipates Foster Care administrative costs to be $51.1 million ($17.6  million GF) in the current year, $48.7 million (17.5 million GF) in the budget year. Administrative costs  for Child Welfare Basic are estimated at $824.7 million ($278.5 million GF) in 2011‐12, and $794.1  million ($295.7 million GF) in 2012‐13, reflecting lower direct and emergency shelter costs    Contra Costa County Impact:   Foster Care and Child Welfare Services Admin are funded via 2011 Realignment and, therefore, will  receive the State portion via sales tax revenues, not via these estimates    AB 12 Administration    Governor’s Proposal:    The proposed FY 12‐13 budget increases funding in the budget year to reflect continued implementation  of AB 12.  In FY 2012‐13, administrative costs are proposed to increase by $5.9 million $2.9 million GF),  to $6.8 million ($3.3 million GF).     Contra Costa County Impact:   Impact is unknown at this time.    Continuation of Suspension of Child Support Pass‐thru to Counties    Governor’s Proposal:    The proposed FY 12‐13 budget continues the suspension of Child Support collections previously used to  offset federal, state and county shares of assistance costs for child support cases.       Contra Costa County Impact:   The suspension of child support collections will result in an increased cost to EHSD of $600K in FY 12/13.     Community Services – Child Care    Reduction in the standard reimbursement rate    Governor’s Proposal:    The proposed FY 12‐13 budget reduces the standard reimbursement rate by 10%  for California  Department of Education  contractors.     Contra Costa County Impact:   The decreased funding of $1,084,590 will result in a loss of 132 childcare slots and 19.8 Child Care  provider FTEs.    Medi‐Cal Administration    Shift of Healthy Families into Medi‐Cal    Governor’s Proposal:    The proposed FY 12‐13 budget shifts children currently in Healthy Families to Medi‐Cal. with an  anticipated 7.9% caseload increase.  State spending in the Medi‐Cal program is expected to drop from  $15.4 billion in the current year to $15.1 billion in the FY 12‐13, as a result of various savings proposals.  Without these proposals, costs would grow by approximately 3.4 percent, to $15.9 billion GF.      Proposed Shift of Healthy Families into Medi‐Cal – Similar to last year’s May Revision proposal, the  Administration is proposing to move all children currently enrolled in Healthy Families to the Medi‐Cal  program. This would affect about 875,000 children and be phased in over a nine‐month period, starting  in October 2012. This shift would coincide with movement of other programs currently administered by  the Managed Risk Medical Insurance Board over to the Department of Health Care Services, and the  ultimate elimination of the board by July 1, 2013.     Contra Costa County Impact:   Healthy Families recipients will shift into Medi‐Cal, this will increase EHSD's Medi‐Cal caseload.  EHSD  will work with Health Services on this transition.  Fiscal and program impact cannot be determined at  this time.    Managed Care Expansion and Annual Enrollment    Governor’s Proposal:    The proposed FY 12‐13 budget expands managed care to all 58 counties starting in June 2012, resulting  in GF savings of $2.7 million in 2012‐13 and $8.8 million in 2013‐14. This proposal is coupled with a  proposal to change from the current structure, in which beneficiaries can change managed care plans  once per month or up to 12 times per year, to a more private‐sector like system providing for annual  open enrollment periods that require individuals to receive care for the entire year from their chosen  plan.  The annual enrollment period proposal appears to require federal approval.     Contra Costa County Impact:   Impact is unknown at this time.          Phase 2 Realignment    Base Funding    Governor’s Proposal:    The proposed FY 12‐13 budget base realignment funding in each subaccount should not experience a  year‐over‐year decrease. A statutory mechanism should be in place to deal with the possibility of a  year’s base being short due to significantly reduced revenues.  The timing of the programs’ inclusion in  2011 realignment and the implementation scheduled should affect base funding for each program. The  base should be a rolling base for each subaccount, meaning that a year’s base funding plus growth  becomes the subsequent year’s base.  The 1991 Mental Health programs should continue to receive  revenue based on its 1991 formula.     Contra Costa County Impact:   Waiting for CWDA staff analysis.  It appears this would protect each Subaccount, year‐to‐year.    Growth Funding    Governor’s Proposal:    The proposed FY 12‐13 budget realignment funding for program growth should be distributed on a  roughly proportional basis, first among accounts, then by subaccounts.  Within each subaccount,  federally required programs should receive priority for funding if warranted by caseload and costs.   Growth funding for the Child Welfare Services (CWS) program is a priority once base programs have  been established. Over time, CWS should receive an additional $200 million.     Contra Costa County Impact:   Waiting for CWDA staff analysis.  It appears It appears this would allocate growth to the Account &  subaccounts levels and give priority to federal mandated programs and also establish CWS as a priority  once base funding is achieved in all other Subaccounts.    Transferability    Governor’s Proposal:    The proposed FY 12‐13 budget provides flexibility with realignment; counties may have the ability to  transfer a maximum of 10 percent of the lesser subaccount between the subaccounts within the  Support Services Account.  Beginning in 2015‐16, there should be a local option to transfer a portion of  the growth among subaccounts within the Law Enforcement Services Account. Transfers should be for  one year only and not increase the base of any program.     Contra Costa County Impact:   Waiting for CWDA staff analysis. It appears this could benefit certain Children & Family Services Sub  Accounts (e.g. Foster Care Admin) that have been chronically underfunded.    Reserve Account    Governor’s Proposal:    The proposed FY 12‐13 budget provides some cushion for fluctuations in future revenue, a Reserve  Account should be established when Sales and Use Tax revenues exceed a specified threshold.     Contra Costa County Impact:   Waiting for CWDA staff analysis.