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4,624 Publications Found
January 1, 1988 - The objective of this report is to provide the Legislature with information which will enable it to subject tax expenditure programs to the same ongoing scrutiny that direct expenditure programs receive, thereby facilitating the development of proposals to renew, modify, or delete individual tax expenditure programs in conjunction with the regular budget process.
January 1, 1988 - The Safe Drinking Water Bond program provides grants and low-interest loans to assist local water suppliers in meeting minimum drinking water standards. This report presents our findings and recommendations regarding the bond program as required by Section 13819(d) of the Water Code, which was added by the Safe Drinking Water Bond Law of 1984 (Ch 378/84).
January 1, 1988 - This report is submitted pursuant to Chapter 323, Statutes of 1983. This legislation requires the Legislative Analyst to (1) evaluate the effectiveness of regulatory fees as a method of funding the California Public Utilities Commission (PUC) and (2) recommend whether regulatory fee funding for the PUC should be continued, amended, or repealed. Chapter 1 describes the PUC's regulatory fee system. Chapter 2 provides the major arguments for and against the use of regulatory fees and contains our recommendation on the commission's ongoing funding source. Chapter 3 describes other issues related to the PUC's regulatory fee structure.
January 1, 1988 - Our focus in this report is the identification of the Trial Court Funding Program's financial implications, both in the short term and in the long term. These financial implications are significant, and it may be appropriate for the Legislature to consider modifications to the measure in order to increase its effectiveness. In addition, our review of the measure indicates that there are a number of provisions where the Legislature's intent is not clear, or where additional legislative action may be necessary to clarify the technical provisions of the measure or to make them more effective in carrying out their purposes.
January 1, 1988 - This report compares the sources of penalty assessment revenues to the benefits generated by these funds, discusses briefly some of the advantages and disadvantages of increased reliance on penalty assessments as a financing mechanism, and examines alternate sources of financing available to programs currently funded by penalty assessments.
December 1, 1987 - In this report, we describe the perceived problems that led to the enactment of Chapter 1728, and attempt to assess the underlying causes of those problems. Second, we examine whether it would be feasible to exempt new products from taxation, and whether such an exemption would improve the current administration of the sales and use tax. Finally, we analyze the feasibility and costeffectiveness of collecting information concerning specific taxpayer transactions, and the best means of protecting the confidentiality of such information.
December 1, 1987 - This report deals with the general subject of bond financing, including the policy factors which the Legislature must consider regarding the use of bonds.
November 1, 1987 - This report summarizes the fiscal effects of legislation enacted during the 1987 Regular Session of the California Legislature, and the November Special Session called by the Governor.
September 1, 1987 - This report was prepared pursuant to Chapter 815, Statutes of 1982 (as amended by Chapter 703,Statutes of 1985), which requires the Legislative Analyst to submit a report to the Legislature evaluating the program effectiveness and costs of the Better Automotive Repair Program. This program is a pilot project for the voluntary certification of automotive repair garages.
September 1, 1987 - This report contains our findings and recommendations regarding the hazardous materials integrated data system proposed by the Environmental Affairs Agency (EAA) pursuant to the review requirements specified in Ch 1559/85 (AB 2184).
August 1, 1987 - This report summarizes the fiscal effect of the 1987 Budget Act (SB 152). In addition, it highlights the funding levels approved for the state's major programs in 1987-88, and compares these funding levels to those authorized in prior years. This report also discusses estimated state revenues for 1987-88, and the sensitivity of these estimates to varying assumptions about the effects of federal tax reform on General Fund revenues. Finally, this report indicates how the 1987-88 Budget Act affects the state's position relative to its appropriations limit underArticle XIII B of the State Constitution.
July 1, 1987 - This report, submitted pursuant to the "sunset" review provisions of Chapter 1270, Statutes of 1983 (Senate Bill 1155), contains our findings and recommendations regarding the School Improvement Program (SIP). The SIP provides additional funding for participating elementary and secondary schools to spend in accordance with a plan and budget developed by local school site councils.
June 1, 1987 - Supplemental Report of the 1987 Budget Act
June 1, 1987 - Resolution Chapter 100, Statutes of 1984 (SCR 19), requires the Legislative Analyst to study the feasibility of transferring the administration of the homeowners' exemption to the state Franchise Tax Board. Chapter I of this report discusses the present administrative procedure, and our estimates of the cost incurred by county governments on a statewide basis. In Chapter II, we examine several alternative ways of implementing the transfer of administrative duties, and discuss the fiscal and other implications of the most feasible alternative in detail.
June 1, 1987 - This report contains our findings and recommendations regarding the Native American Indian Early Childhood Education program pursuant to the "sunset" review procedures enacted by Chapter 1270, Statutes of 1983 (Senate Bill 1155). The program was established to improve the educational accomplishments of rural Native American Indian students in pre-kindergarten through grade 4.