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Cogeneration Equipment Investments: The Effects of Rapid Amortization

June 1, 1985 - In 1980, the California Legislature enacted AB 1404 (Chapter 1328, Statutes of 1980), which shortened the time period over which certain cogeneration equipment can be depreciated for California tax purposes. Specifically, AB 1404 provides that certain cogeneration equipment placed in service before January 1, 1986, can be depreciated over either a one-year or five-year period when the equipment is located in-state, and over a five-year period when the equipment is located out-of-state. Prior to AB 1404, the amortization period for cogeneration equipment corresponded to the useful economic life of the equipment. This could be as much as 20 years or more.

Report

An Analysis of California's Tax Credit for Solar-Powered Irrigation Pumping Systems

May 1, 1985 - Chapter 906, Statutes of 1980 (SB 1687), established a special state tax credit to encourage the installation of solar-powered irrigation pumping systems. This report has been prepared in response to the requirement set forth in Chapter 906. The report (1) describes solar-powered irrigation pumps; (2) summarizes existing state and federal tax provisions aimed at encouraging their installation; (3) analyzes the basic economics and cost-effectiveness of these systems, and (4) discusses both the costs to the state and the statewide benefits resulting from the tax credit.

Report

Child Welfare Services: A Review of the Effects of the 1982 Reforms on Abused and Neglected Children and Their Families

May 1, 1985 - Chapter 978, Statutes of 1982 (S8 14), restructured and expanded the child welfare system in California, in an effort to protect more effectively the welfare of children whose needs are not being met in their natural home environment. Chapter 978 also required the Legislative Analyst to report on the success of the new programs in meeting these objectives. This report is intended to satisfy that requirement. In Chapter I, we describe the intent of SB 14 and the way in which the measure was intended to improve services to abused and neglected children and their families. In Chapter II, we describe the implementation of the measure. In Chapters III and IV we present our conclusions regarding the effect of SB 14 on children and families in California. The last chapter contains our recommendations for improving the effectiveness of the child welfare services program.

Report

An Analysis of Findings From the San Diego Job Search and Work Experience Demonstration Program

May 1, 1985 - The San Diego Job Search and Work Experience Demonstration program was established in 1982 for the purpose of determining the impact that specific employment services have on applicants for Aid to Families with Dependent Children (AFDC). The demonstration program was conducted by the San Diego County welfare department in cooperation with the state departments of Employment Development (EDD) and Social Services (DSS), and was evaluated by the Manpower Demonstration Research Corporation (MDRC).

Report

State Reimbursement of Mandated Costs: A Review of Statutes Funded Between September 1983 and September 1984

March 1, 1985 - Chapter 1256, Statutes of 1980, requires the Legislative Analyst to report each year on any previously unfunded state mandates for which the Legislature appropriated funds in a claims bill during the prior fiscal year. This report reviews those mandates funded initially in one of the following three claims bills: (A) Ch 1052/83 (SB 1274), (B) Ch 96/84 (AB 504), and (C) Ch 1436/84 (AB 2961.

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Report of the Legislative Analyst for Fiscal Years 1982-83 and 1983-84

March 1, 1985 - This report summarizes the activities of the Legislative Analyst's office during fiscal years 1982-83 and 1983-84.

Report

Administration of the Insurance Tax Program: A Case for Limited Reform

February 1, 1985 - As a result of questions raised by state agencies and legislative staff regarding the administration of the insurance tax, the Legislature enacted Ch 994/80. That measure requires the Legislative Analyst to review the present administrative arrangement and recommend revisions to existing law and procedures. This report was prepared in response to the requirement contained in Chapter 994. Chapter I of the report provides the reader with a description of the insurance tax and how it is applied. Chapter II describes the mechanisms for administering the tax that are now in place. Chapter III seeks to answer the question of whether the audit program, as currently structured, maximizes insurance tax revenue collections. Chapter IV presents our recommendations for legislative action that would address the system's shortcomings.

Report

Summary of Legislation Changes Recommended by Legislative Analyst in 1983 and 1984

January 1, 1985 - This report contains a summary of recommendations for new legislation made by the Legislative Analyst's Office. Each of the recommendations contained in the report is discussed in greater detail in the specific Analysis or report which is referenced. This report (1) summarizes our analysis of the issues involved, (2) outlines the contents of the legislation recommended, and (3) presents our estimate of the fiscal effect that such legislation would have if enacted.

Report

State "Pickup" of Employee Retirement Contributions

January 1, 1985 - The state Department of Personnel Administration (DPA) is in the process of implementing administratively a federal tax provision allowing the state to "pick up" mandatory employee retirement contributions. Implementation of the pickup program would result in increased take-home pay to state employees—due primarily to reduced federal tax liabilities—at no direct cost to the state. In this report, we examine the fiscal and policy implications of implementing the pickup program.

Report

Intercity and Commuter Rail Services in California

January 1, 1985 - This report reviews the implementation of Chapter 1183, Statutes of 1981, which authorizes the California Transportation Commission (CTC) to provide state subsidies to assist in the development and operation of intercity and commuter rail services in California.

Report

Job Search, Training, and Work Experience: The Lessons for California From Eight Evaluations of the Work Incentive Program

January 1, 1985 - This report reviews the effectiveness of the Work Incentive (WIN) program, which is designed to help recipients of Aid to Families with Dependent Children (AFDC) find jobs.

Report

The Instructional Materials Program: A Sunset Review

January 1, 1985 - This report is submitted pursuant to the "sunset" review procedures enacted by Chapter 1270, Statutes of 1983 (SB 1155). As part of the sunset process, Chapter 1270 requires the State Department of Education (SDE) to review the instructional materials program and submit its findings to the Legislature by December 1, 1983. Chapter 1270 also requires the Legislative Analyst to review the department's report and submit his own findings, comments, and recommendations regarding the program to the Legislature. The first chapter of this report describes the textbook adoption process. In Chapter II, we discuss the funding for local assistance and state operations in the instructional materials program. Chapter III consists of a commentary on the recommendations made by the SDE in its sunset review report. Chapter IV summarizes our conclusions regarding continuation of the instructional materials program.

Report

The Impact of Recent Legislation on California's Burglary Rate and Sentencing Practices

January 1, 1985 - Chapter 42, Statutes of 1980 (SB 1236, Beverly), prohibits probation for persons convicted of residential burglary, except in unusual circumstances. Chapter 42 directed the Legislative Analyst to report to the Legislature on the measure's effects with respect to (1) the residential burglary rate and (2) sentencing for residential burglars. This report was prepared in response to that requirement.

Report

The Use of Mortgage Revenue Bonds in California

January 1, 1985 - This report was prepared in response to the directive contained in Chapter 323. Chapter I provides background information on the use of mortgage revenue bonds (MRBs) in California and on the federal government's role in regulating their issuance. In Chapter II, we discuss state and local data relating to units produced and households assisted under these housing programs. Chapter III examines the fiscal and policy issues associated with the use of tax-exempt mortgage revenue bonds.

Report

Administrative Hearing Options in California State Government

December 1, 1984 - In the Supplemental Report that accompanied the 1983 Budget Act, the Legislature directed the Legislative Analyst to report on the costs and benefits associated with the provision of administrative hearings using three alternative approaches: (1) hearing conducted by the state agency administering the program, (2) hearing conducted by the Office of Administrative Hearings, and (3) hearing conducted by a neutral or private organization under contract to the state. This report was prepared in response to that requirement.