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Handout

Overview of State EITC Education and Outreach Activities

April 12, 2018 - Presented to Senate Budget and Fiscal Review Subcommittee No. 4 on State Administration and General Government

Handout

Apprenticeship Programs

April 12, 2018 - Presented to Senate Budget and Fiscal Review Subcommittee No. 1 on Education

Report

California's Tax System: A Visual Guide

April 12, 2018 - The state and local governments collected about $220 billion in tax revenue in 2015‑16—equal to nearly 10 percent of the California economy. The personal income tax is the state's main revenue source, the property tax is the major local tax, and the state and local governments both receive revenue from the sales and use tax. In addition, many smaller taxes raise revenue for state and local government operations. This visual guide explains California's tax system using over 40 data visualizations. The report examines various characteristics of the tax system including what items are taxed, who pays the taxes, and how taxes are used.

Report

California Community Colleges State Operations

April 11, 2018 - In this post, we provide background on the California Community Colleges Chancellor’s Office and then discuss the Governor’s proposal to provide a $2 million augmentation for 15 new positions within the office.

Handout

System of Support for School Districts

April 10, 2018 - Presented to Assembly Budget Subcommittee No. 2 on Education Finance

Handout

Overview of State EITC Education and Outreach Activities

April 10, 2018 - Presented to: Assembly Budget Subcommittee No. 4 on State Administration

Handout

Governor’s Trial Court Construction Proposal

April 9, 2018 - Presented to Assembly Budget Subcommittee No. 5 on Public Safety

Handout

Overview of Local Control Funding Formula

April 6, 2018 - Assembly Budget Subcommittee No. 2 on Education Finance

Report

The 2018-19 Budget: Governor's Gann Limit Estimates

April 6, 2018 - The State Constitution limits how much the Legislature can spend from tax revenues. The administration’s 2018-19 budget proposal reflects increased “room” under this limit—essentially spending capacity—of roughly $6 billion over June 2017 levels. Notably, the administration revised its approach for estimating costs to comply with federal and court mandates, which are excluded from the limit. We find that the mandates approach is inconsistent with the implementation of the spending limit because the administration reflects costs from any mandate whereas only costs resulting from mandates imposed after 1978-79 should be excluded from the limit. We recommend the Legislature direct the administration to revise its approach going forward to be consistent with the limit, which conceivably could increase or decrease room under the limit. In addition, we make several additional recommendations that would reduce room under the limit by several billion dollars.

Handout

Child Care and Preschool: Overview of Programs and Budget Proposals

April 5, 2018 - Senate Budget and Fiscal Review Subcommittee No. 1 on Education Finance

Report

Improving California's Forest and Watershed Management

April 4, 2018 - This report consists of five sections. First, we review the importance of and benefits provided by California’s forests. Second, we provide information regarding how forests are managed in California, including ownership, state and federal policies and programs, and funding. Third, we review the current conditions of forests and watersheds across the state, including the concerning implications and recent consequences of those conditions, as well as the actions that would be needed to make improvements. Fourth, in the findings section, we highlight shortcomings in how the state manages its forests and watersheds. Fifth, we offer recommendations for actions the Legislature could take to improve forest and watershed management in California.

Report

The 2018-19 Budget: Repaying the CalPERS Borrowing Plan

April 4, 2018 - The 2017-18 budget package authorized a plan to borrow $6 billion from the Pooled Money Investment Account—an account that is essentially the state’s checking account—to make a one-time supplemental payment to the California Public Employees' Retirement System. All funds that make pension payments will repay the loan over the next decade or so. Authorizing legislation gives the administration some discretion over how funds will repay the loan, but the statute includes a variety of repayment requirements. In our view, while the basic elements of the administration’s repayment plan are reasonable, we have serious concerns about some choices the administration made. To address these concerns, in this report, we recommend a modified repayment approach that would: (1) be consistent with the authorizing legislation, (2) allocate repayment costs across funds appropriately and publicly, and (3) provide incentives to create more cost-effective outcomes.

Report

The 2018-19 Budget: California’s New Tax Departments

April 4, 2018 - In 2017, the Legislature passed two laws that made major changes to tax administration and appeals in California. Prior to these laws, the Board of Equalization (BOE) had administrative and appeals responsibilities for many taxes and fees. The laws created two new departments—the California Department of Tax and Fee Administration (CDTFA) and the Office of Tax Appeals (OTA)—and transferred most of BOE’s duties to these departments.

Handout

Regional Lead Roles in Statewide System of Support for School Districts

April 4, 2018 - Presented to Senate Committee on Education and Assembly Committee on Education

Handout

Review of High-Speed Rail Draft 2018 Business Plan

April 2, 2018 - Presented to: Assembly Committee on Transportation