Analysis of the 1995-96 Budget Bill: State Administration Overview

The Governor's Budget also proposes a state/county restructuring which would (1) shift approximately $1.9 billion in program costs from the state to the counties and (2) provide co unties with $1.6 billion in state sales tax revenue and other resources.
https://lao.ca.gov/analysis_1995/chaph-ov.html

LAO Publications

We recently found that some counties are calculating excess ERAF in ways that seem contrary to state law and shift too much property tax revenue from schools to other ag encies. We have three specific concerns related to the calculation of excess ERAF that together affect about $350 million in annual property tax revenue.
https://lao.ca.gov/Publications?page=6&year=0&productid=7&categoryid=0

LAO Publications

We recently found that some counties are calculating excess ERAF in ways that seem contrary to state law and shift too much property tax revenue from schools to other ag encies. We have three specific concerns related to the calculation of excess ERAF that together affect about $350 million in annual property tax revenue.
https://lao.ca.gov/publications?page=6&year=0&productid=7&categoryid=0

^[PDF] 150382-MCO-Tax.indd

When a potential IHSS recipient applies for the program at a county offi ce, the determination of his/her eligibility takes into account the applicant’s income and his/her need for IHSS services.  IHSS Is a Medicaid Benefi t.
https://lao.ca.gov/handouts/health/2015/Overview-of-MCO-Tax-070215.pdf

^[PDF] 1948 Budget Analysis: DEPARTMENT OF FINANCE-BOARD OF CONTROL

COUNTY BUDGETS AND REPORTS DIVISION The following schedvle presents the proposed expenditures of the County Budgets and Reports Diyision by object: Actual and est'imated Object 1947-48 1948-49 Salaries and wages _______ $13,602 $13,980 Operating expenses _____ 6,433 6,755 Equipment _____________ 145 100 Totals ____________ $20,180 $20,835 Increase or decrease
https://lao.ca.gov/analysis/1948/10_controller_1948.pdf

Major Features of the 1997 California Budget

Major Features of 1997-98 Budget Taxes. The budget includes no changes to state tax law. The Legislature rejected the 10 percent phased reduction to corporate tax rates included in the Governor's original budget proposal, as well his July proposal for a phased 10 percent reduction in personal income tax rates.
https://lao.ca.gov/1997/082297_bud_major_features/8_97_major_features_of_the_97_california_budget.html

The 2018-19 Budget: California Spending Plan (Final Version)

Oct 2, 2018 - Proposition  56, approved by voters in 2016, raised state taxes on tobacco products and dedicates the majority of its associated revenues to Medi ‑Cal. The spending plan allocates up to $1. 26  b illion in Proposition   56 r evenues to be spent in Medi ‑Cal in 2018 ‑ 19 o n the following purposes: Up to $821   Million for Provider Payment Increases.
https://lao.ca.gov/Publications/Report/3870/6

^[PDF] The 2012-13 Budget: The 2011 Realignment of Adult Offenders—An Update

Specifically, the Legislature approved the diversion of 1.0625 cents of the state’s sales tax rate to counties. The administration projects this diversion of sales tax revenues to generate $5.1 billion for realignment in 2011-12, growing to $6.2 billion in 2014-15.
https://lao.ca.gov/analysis/2012/crim_justice/2011-realignment-of-adult-offenders-022212.pdf

The 2021-22 Budget: State Board of Equalization [Publication Details]

Feb 23, 2021 - The Governor's proposed 2021-22 appropriation for the Board of Equalization (BOE) is $31.8 million, 30 percent higher than the amount spent in 2019-20. Due to vacancies, BOE spent just $24.5 million of its $31.3 million appropriation in 2019-20. This post discusses issues for the Legislature to consider as it decides how much to appropriate for BOE in the 2021-22 budget.
https://lao.ca.gov/Publications/Detail/4385

The 2021-22 Budget: State Board of Equalization

Feb 23, 2021 - Later in 2017, the Legislature passed two laws —A B  102 and A B  131 —that transferred most of BOE ’s programs, budget, staff, and facilities to the newly created California Department of Tax and Fee Administration (CDTFA) and Office of Tax Appeals (OTA).
https://lao.ca.gov/Publications/Report/4385