Re-Envisioning County Offices of Education: A Study of Their Mission and Funding

Feb 6, 2017 - Like the school district LCFF, the COE LCFF is funded by a combination of state General Fund and local property tax revenue, with the proportion of each fund source varying by county. COEs have flexibility to use all LCFF funds (from either part of the formula) for any purpose.
https://lao.ca.gov/Publications/Report/3547

LAO 2007 Budget Analysis: Potential Fiscal Risks to the State in the Governor’s Health Care Coverage Plan

Other Changes Would Lower Tax Revenues. The new plan would make two tax changes that it estimates would lower state income tax revenues by $900 million and federal tax revenues by $7.5 billion. First, the plan would require all employers to establish “Section 125” plans, which allow employees to make
https://lao.ca.gov/analysis_2007/2007_pandi/pi_07_anl07.aspx

The 2016-17 Budget: Analysis of Child Care and Preschool Proposals

Feb 24, 2016 - While federal and state spending (approximately $200  million since 2012) for these QRIS is set to sunset in 2015 –16 , First  5 California —a commission established to use tobacco tax revenues to benefit children birth through five —has recently announced that it plans to spend $190  million between 2015 –16 and 2019 –20 to expand and enhance QRIS.
https://lao.ca.gov/Publications/Report/3367

Card Spending Update: January 2021 [EconTax Blog]

Feb 12, 2021 - To do this, we use an index—a weighted average of different spending categories—designed to track movements in California’s sales tax base. In this post, we update the index to include January data and to incorporate data revisions for earlier months.
https://lao.ca.gov/LAOEconTax/Article/Detail/623

Conference Compromise - Reimbursement for Development of Local Pre-Programming Documents

Jun 8, 2010 - This proposal would not have a significant effect on rural counties because nearly all of the rural highway projects are included in the state ’s programs. The state would also continue to pay for all the projects in the counties that have passed local sales tax measures to fund transportation improvements as long as the projects are included in the measures ’ expenditure plans.
https://lao.ca.gov/Recommendations/Details/258

2013 Initiative Analysis: Reform and Regulate California's Timber Industry

Specifically, this new state department would be responsible for creating timber harvesting plans at the state, county, and project level and implementing forest restoration and mitigation projects. These activities would be funded by a 33 percent tax on timber harvested on state land and an 8 percent tax on timber harvested on private land.
https://lao.ca.gov/ballot/2013/130092.aspx

The 2023-24 Budget: California Volunteers Proposed Program Expansions

Mar 1, 2023 - Different cities and counties began their programs at varying times, but all are currently scheduled to end by May 2024 when the existing funds run out. CA Volunteers allocated 80  percent of the $185  million to the largest 13 cities in the state using a population ‑based formula ($148  million), and granted 19  percent on a competitive basis to 14 other cities and counties ($35  million).
https://lao.ca.gov/Publications/Report/4723

1999-00 Perspectives and Issues: Perspective on State Expenditures

The realignment of state and county health and welfare responsibilities enacted in 1991-92 placed revenue from a half-cent increase in the state sales tax (traditionally a General Fund revenue source) into a special fund to help counties offset a portion of the costs that were shifted to them.
https://lao.ca.gov/analysis_1999/1999_pandi/part4a/part4a_pandi99.html

^[PDF] California Tax Policy and the Internet: Supplements

Allocation of the Use Tax The state also receives revenues from its 6 percent use tax rate. Since the use tax component of the SUT is by nature not identified with a particular place of business, the local portion of the tax is generally allocated to local jurisdictions in the county of use through the countywide pool.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_supplement.pdf

^[PDF] 1969 Budget Analysis: General Administration

This tax revenue is to be turned over to a joint powers authority to be established by the city and county which will issue revenue bonds to finance construction of the community center. The debt service on the revenue bonds will be paid from the tax revenues of the city and county.
https://lao.ca.gov/analysis/1969/05_general_admin_1969.pdf