As President of the San Francisco Board of Supervisors, Kopp analyzes the state of the city. While he looks at the recent strike by some public employees, he focuses on fiscal matters. He notes the highest business taxes in California, being second in per capita spending in the country to New York, that the city‘s pension costs are the highest in the nation, and that the general obligation bond limit was set to 12 percent of the taxable value of property in San Francisco, yet this limit has been exceeded. He believes budget reforms are nearly as important as civil service reforms. Kopp sees budgets as a tool to implement policy changes.