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February 20, 2002 - We provide a history of the VLF tax reductions and an explanation of the distribution of the revenues. We also answer many common questions regarding the VLF—including information about the insufficient moneys provision in current law.
February 20, 2002 - We discuss the implications of the proposal in the Governor's Budget to delay reimbursement of the $66.7 million budget-year appropriation for the School Bus Safety II mandate and suspend six other education mandates.
February 6, 2001 - Realignment, enacted in 1991, transferred various mental health, health, and social services programs from the state to county control. It also altered program cost-sharing ratios, and provided counties with dedicated tax revenues to pay for these changes. Although realignment has been largely successful, we recommend implementation of several changes including a simplified allocation structure for new revenues that relies on a single formula.
January 18, 2001 - Proposition 1A of 1998 authorized $9.2 billion to finance school facilities. Its companion legislation appropriated $160 million to reimburse school facility fees paid for new homes. In this report we recommend that the Legislature eliminate the $60 million in scheduled appropriations for these reimbursements in 2001-02 and 2002-03.
February 17, 2000 - We recommend that the Legislature not extend the sunset of the Property Tax Administration Loan Program and instead consider alternatives that would provide a long-term structural improvement to the property tax system.
October 27, 1999 - We outline our concerns with the staff supplemental analysis prepared for the Commission on State Mandates (COSM) October 28, 1999 meeting. This letter is a follow-up to our 10/13/99 analysis in which we reviewed legislative intent related to the special education funding system.
October 13, 1999 - We review the special education funding system and the legislative intent during the years before and after enactment of the state's Master Plan for Special Education: Chapter 797, Statutes of 1980 (SB 1970, Rodda).
March 24, 1999 - This slide presentation describes the three "cracks" in the local fiscal foundation: lack of local fiscal control, no promotion of broad economic growth, and different tax burdens for similar taxpayers.