Filter Publications







1,015 Publications Found

LAO Report

Report

Highlights of the 2000-01 Analysis and P & I

February 17, 2000 - Summary of our examination of the 2000-01 Governor's Budget.


Report

Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes

February 3, 2000 - In 1999 the Legislature stated its intent to revamp the property tax allocation system. We examine five alternatives for improving local finance.


Report

California Tax Policy And the Internet

January 31, 2000 - The growth of the Internet raises many tax policy issues. These include: How can we ensure that the tax system is fair without interfering with the Internet's evolution? How will the Internet's growth affect government tax bases? We examine these and other Internet-related tax issues in detail, and recommend that California approach them by pursuing multistate tax agreements and consider undertaking a comprehensive review of telecommunication related levies.


Report

Child Support Enforcement: Implementing the Legislative Reforms of 1999

January 27, 2000 - In 1999, the Legislature and Governor changed the state’s child support enforcement program which significantly increased state authority over the program. We review the governing legislation and recommend steps designed to maximize collections while minimizing federal penalties and automation problems.


Report

Local Investment Reporting Mandate

January 18, 2000 - We recommend that the Legislature eliminate the current state mandate that requires financial officers to submit investment reports to their governing bodies.


Report

HOV Lanes in California: Are They Achieving Their Goals?

January 7, 2000 - We conclude that the performance of High Occupancy Vehicle (HOV) lanes is mixed. We recommend various measures to ensure that the freeway capacity utilized by HOV lanes is managed efficiently. These include creation of more High Occupancy Toll lanes and, where appropriate, conversion of underutilized HOV lanes.


Report

Commission on State Mandates Test Claim, "School Site Councils and Brown Act Reform"

January 7, 2000 - We review and comment on this precedent-setting test claim which will be heard in February by the Commission on State Mandates.


Report

Public Transportation Account: Options to Address Projected Shortfall

January 4, 2000 - We project a shortfall for the Public Transportation Account (PTA). As a result of this shortfall, no PTA funds will be available for new transit capital improvement projects through at least 2005-06. We discuss various alternatives for addressing this shortfall, including a constitutional amendment to permit expenditure of gas tax revenues for transit rolling stock.


Report

Special Education Facilities Funding Report

January 1, 2000 - We recommend various modifications to the method and level of funding for K-12 special education facilities. These include establishing a uniform facility grant for all pupils, establishing a separate facility grant for county offices of education in recognition of the special education pupils served at county facilities, and requiring county offices of education to provide local matching funds except in financial hardship cases.


Report

Californians and the Marriage Penalty

December 15, 1999 - Nationally, over 40 percent of married couples currently incur the marriage penalty, which averages about $1,400 per couple. However, even more couples--over 50 percent--receive federal marriage bonuses, totaling several billion dollars more than the marriage penalties. While the likelihood of Californians facing federal marriage penalties is less than nationally, Californians pay a disproportionately large share of such penalties.


Report

State Employee Compensation: The Recently Approved Package

December 6, 1999 - We estimate that the employee compensation package approved by the Legislature in September will cost $286 million in the current year, increasing to almost $1.3 billion in 2001-02. Enhanced retirement benefits will cost over $400 million per year beginning in 2001-02.


Report

(1) The "Three Strikes and You're Out" Law's Impact on State Prisons: An Update , and (2) The Economic and Revenue Situation

October 23, 1999 - (1) Although the growth in the prison population has slowed in recent years, the second- and third-strike population continues to grow substantially. This growth will have implications for the costs, operation, and security needs of the prison system. (2) Strong current revenue trends suggest that revenues in 1999-00 will exceed the budget estimate, potentially by a substantial margin.. (Cal Update)


Report

The Role of Water Transfers in Meeting California's Water Needs

September 8, 1999 - If water transfers are to help the state meet its water needs, we think that the Legislature should address a number of issues, including impediments to transfers and stakeholder concerns about potential negative impacts of transfers on "third parties." Statutory policy on water transfers should be clarified and made more consistent.


Report

California Meets Federal Work Participation Rates for CalWORKs in 1998

August 31, 1999 - The federal welfare reform legislation of 1996 requires states to have specified percentages of their caseload working or engaged in some other work-related activity. For federal fiscal year (FFY) 1997--October 1996 through September 1997--California met the work participation rate for all families but did not meet the higher rate for two-parent families. This failure could result in a penalty of $7 million. (8 pp.)


Report

Higher Education "Compacts": An Assessment

August 26, 1999 - We recommend that the Legislature not endorse a multiyear funding plan for UC and CSU. Instead, we recommend that it continue to use mechanisms already present in the annual budget process to express its policy and budget priorities and hold the segments accountable for performance.