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February 21, 1996 - The fiscal constraints counties face hinder county administration of many programs in which the state has considerable interest--including health, welfare, criminal justice, and property tax collection. These fiscal constraints also impair county ability to provide local programs--law enforcement, libraries, and parks--in a manner which meets the preferences of local residents.In this section, we discuss proposals that look at the revenue side of the budget. In so doing, we have applied the same approach as with direct spending programs--that is, we have examined tax-related provisions referred to as tax expenditure programs (TEPs)--and recommended changes to those that are not achieving their stated purposes or are of a lower priority.
October 24, 1995 - (1) Proposition 62 Voter Approval Requirements Upheld, and (2) Economic and Revenue Developments
September 1, 1995 - A Review of the Orange County Recovery Plan As Proposed August 22, 1995
August 22, 1995 - On December 6, 1994, Orange County and its investment pool filed for protection under Chapter 9 of the U.S. Bankruptcy Code. The Chapter 9 filing followed a $1.7 billion loss in the pool's investment portfolio.
July 11, 1995 - In June 1995, the Los Angeles County Chief Administrative Officer (CAO) submitted the county's 1995-96 proposed budget to the Board of Supervisors.
July 11, 1995 - Los Angeles County’s Fiscal Problems
July 1, 1995 - An Overview and Assessment of Los Angeles County’s 1995-96 Budget Problem
February 22, 1995 - The Governor's 1995-96 State-County Realignment Proposal
July 21, 1994 - The California Constitution Revision Cornmission has identified as its first priority a review of the state and local government program and financing relationship. In 1993, the Legislative Analyst's Office proposed a model-called Making Govemment Make Sense (MGMS)-or restructuring this state and local government relationship. This handout describes the three-step approach we took in developing the MGMS model.
June 9, 1994 - On November 2, 1993, California voters enacted Proposition 172, which established a permanent statewide half-cent sales tax for support of local public safety functions in cities and counties. This Policy Brief reviews how counties—the primary beneficiaries of Proposition 172—have budgeted these new funds in 1993-94 and assesses the impact of public safety several maintenance of effort requirements on county budgets.
February 23, 1994 - The 1994-95 Governor's Budget proposes a major restructuring of the fiscal relationship between the state and California's 58 county governments. This proposal would increase county governments' responsibilities for funding a variety of health and welfare programs, and transfer a corresponding amount of state resources to the counties. The Governor's proposal is similar in many respects to a restructuring proposal offered by this office last year. To assist the Legislature in pursuing its restructuring agenda, we outline the elements of the Governor's proposal, and evaluate its fiscal implications. We offer modifications to the proposal to correct the weaknesses we identify. Finally, we suggest that the Legislature needs to consider the state's restructuring needs within a long-term context.
October 1, 1993 - Common Cents—Background Material on State and Local Government Finances
June 1, 1993 - In this brief, we review the existing authority of counties to raise the local sales tax, and the viability of this proposed method for offsetting the county revenue losses associated with the proposed property tax shift. As we concluded in our May Revision analysis, the proposals to offset county property tax revenue losses fall short. The revenue likely to be generated from additional local sales taxes—if these taxes are put on the ballot, passed by the voters, and survive likely legal challenges—would offset less than 20 percent of counties’ revenue loss, on average, in 1993-94.
May 1, 1993 - We propose realigning responsibility for various state and local programs. It is our belief that the proposal enhances the flexibility of counties and their control of program operations. We provide an alternative that accomplishes both objectives. Our proposal saves $1.4 billion in state costs by shifting various program costs to counties (consistent with our overall restructuring model), and funds these added local costs through the extension of the half cent sales tax on a transitional basis.