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LAO 2004 Budget Analysis:Department of Corrections (5240)

Retirement costs were not included for any state department because the 2003-04 Budget Act assumed that a pension obligation bond would fund the state's retirement contributions. However, a state superior court has ruled that pension obligation bonds cannot be issued without voter approval.
https://lao.ca.gov/analysis_2004/crim_justice/cj_07_5240_anl04.htm

California Student Aid Commission Budget [EdBudget]

Aug 31, 2023 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Education/EdBudget/Details/725

Promoting Electric Reliability; Recent State Actions [Publication Details]

Aug 29, 2023 - Promoting Electric Reliability; Recent State Actions [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4795

Leveraging Federal Climate Funding; Recent State Actions [Publication Details]

Aug 29, 2023 - Leveraging Federal Climate Funding; Recent State Actions [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4794

May Revision: Property Tax Estimates [EconTax Blog]

May 23, 2016 - State Savings of Roughly $100 Million. Under the administration ’s property tax estimates, correcting for the overstated administrative costs would reduce state costs for schools $105 million across 2015-16 and 2016-17.
https://lao.ca.gov/LAOEconTax/Article/Detail/189

Mental Health Services Act: Revenue Volatility and the Governor’s Proposal to Reduce Allowable County Reserves

Jul 13, 2023 - Up to 5  Percent of Revenue Available for State Purposes. The MHSA allows up to 5  percent of overall revenues to be used for state administration of MHSA. The 5  percent is often referred to as the “state cap. ” Under current legislative practice, funding within the state cap that is not needed for direct MHSA administration is available for the Legislature to appropriate to various mental health programs.
https://lao.ca.gov/Publications/Report/4780

California Community Colleges Funding by Source [EdBudget]

Jul 24, 2023 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Education/EdBudget/Details/751

The 2023-24 Budget: Total Compensation Studies

May 24, 2023 - …And Result in Less Useful Reports in Understanding State ’s Position as an Employer and Effective Use of State Resources. The state ’s recurring total compensation study should be a tool to identify how the state ’s compensation package compares with other large employers broadly across the state as well as regionally.
https://lao.ca.gov/Publications/Report/4773

[PDF] Correctional Officer Pay, Benefits, and Labor Relations

This means that an officer retiring at or after age 50 is eligible for a pension equal to 3 percent of final compensation multiplied by his or her number of years of service. Maximum pension benefits typically are 90 percent of final com- pensation.
https://lao.ca.gov/2008/stadm/ccpoa_pay_020708/ccpoa_pay_020708.pdf

[PDF] A Look at Voter-Approval Requirements for Local Taxes

Various types of long-term obligations commonly incurred by local governments—such as lease-revenue bonds, certificates of participation, pension obligation bonds, and pension liabilities and other retiree benefits—have not been held to be debt subject to voter-approval requirements.
https://lao.ca.gov/reports/2014/finance/local-taxes/voter-approval-032014.pdf