State Budget:
Legislative Analyst Forecasts Fiscal Gloom and Doom

Failed budget measures and gimmicks have led to a $6.3 billion shortfall for the state government in the current fiscal year, according to a new report from the non-partisan Legislative Analyst's Office. If legislators do not solve this year's shortfall, the current deficit will be added to next year's estimated shortfall of $14.4 billion, the analyst reported.

The forecast assumes that the state will win pending court cases on furloughs, redevelopment, and the governor's authority to make line-item vetoes. It also assumes that there will be no inflation adjustments or cost-of-living adjustments (but since the cost of living is down, COLAs would not amount to much anyway). The analyst also predicts more red ink and frequent budget disasters in future years. Click here for the full report.

The current-year deficit, which comes as no surprise to Capitol observers, mostly stems from:

·         Phantom Budget Cuts. Legislators scored billions of spending reductions in prisons, Medi-Cal and elsewhere that were unlikely to occur.

·         Failure to Sell State Compensation Insurance Fund. The budget was balanced on the assumption that the state would sell the State Compensation Insurance Fund in the budget year for $1 billion. At the time, observers thought this was a leap of faith. It was ... and the budget-writers' prayers have not been answered.

·         Illegal Shift of Transportation Funds. The Legislature attempted to shift $800 million in local transportation funds to the state, but a court said that was illegal.

·         Increased School Spending. The Proposition 98 minimum funding guarantee was underestimated by $1 billion when the budget was adopted.

·         Shortfall in Tax Revenue. The infamous Rosy Scenario made her way into the budget, resulting in an overestimate of state tax revenue for 2009-10. The general fund revenue shortfall for the first four months of the fiscal year is $794 million. The legislative analyst pegs the revenue for the full year at only $496 million less than budgeted, which assumes that revenues will exceed estimates for the rest of the fiscal year.

The analyst's estimate of a $21.3 billion deficit for 2010-11 assumes that the Legislature will do nothing to shrink the current-year deficit. Balancing the budget for next year will be a Houdini-like feat. One-time gimmicks used this year will not be available, federal stimulus dollars place constraints on what can be cut – and by how much – and the analyst projects a $296 million decline in general fund resources.

The legislative analyst said that to solve the problem, the Legislature must take "early action," focus on long-lasting solutions, make significant reductions in major state programs, consider revenue options, increase efforts to secure new federal assistance, and ask voters to free up funds from ballot-box budgeting for First Five, mental health and after-school programs.

Among the revenue options, the analyst points to ending "tax expenditures" that are not cost-effective; increasing user fees to shift the cost of programs to beneficiaries, when appropriate; and extending the recent car tax increase (but at a slightly lower rate of 1 percent) and the dependent income tax credit elimination beyond their scheduled expiration in 2010-11.

In other budget-related news:

FTB Accounts Receivable Are Up. Contributing to the revenue shortfall is the fact that accounts receivable at the Franchise Tax Board are increasing. Gina Rodriquez of Spidell Publishing reported that through August, accounts receivable were up $1.6 billion over last year. The overall amount of receivables is $8.1 billion, of which $5.5 billion is thought to be collectible.

H.D. Palmer, a spokesman for the Department of Finance, said the increase in unpaid taxes is bigger than the FTB anticipated. FTB spokeswoman Denise Azimi said the increase in receivables is primarily due to the recession. (Sources: Spidell Publishing and San Francisco Chronicle, November 19.)

UC Regents Increase Student Fees 32 Percent, Prompting Protests. On November 19, the University of California regents voted to increase tuition fees 32 percent for the remainder of the 2009-10 academic year. "We're being forced to impose a user tax on our students and their families," UC President Mark Yudof said. "This is a tax necessary because our political leaders have failed to adequately fund public higher education."

UC Santa Cruz Professor Robert Meister criticized the increase, saying the university's spending priorities have placed "construction … ahead of instruction." Professor Meister said the fee increases will be used to allow the UC system to borrow more money for capital projects.

Undergraduates pay about $20,000 a year in tuition, and the state gives the UC system about $10,000 per student. Capitol Weekly reported that "the instructional cost per student is only around $5,000 a year, leaving about $25,000 per student to be appropriated elsewhere."

Students at several campuses have been staging major protests in response to the tuition hike, and UC employees have joined in many of the protests. At the UC Santa Cruz campus, protestors caused more than $50,000 in damage when they staged a three-day occupation of Kerr Hall. (Sources: University of California news release, November 19; Santa Cruz Sentinel, November 25; Capitol Weekly, November 25.)

Cal-TaxReports, December 7, 2009

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