The 2017-18 Budget: Cap-and-Trade

Feb 13, 2017 - As such, it raises some questions about what additional constitutional requirements might affect the state ’s collection and use of cap ‑and ‑trade revenues. For example, if auction proceeds are tax revenues, they would count towards the state ’s appropriations limit established by Proposition  4 in 1979.
https://lao.ca.gov/Publications/Report/3553

The 2017-18 Budget: Military Department

Feb 10, 2017 - Insufficient Evidence That Addition of ZNE Is Cost-Effective for State. We recognize that energy conservation is a worthy state goal. This is because energy conservation can help reduce the state ’s environmental impact, and help it achieve its climate change-related goals.
https://lao.ca.gov/Publications/Report/3555

The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision

Feb 10, 2017 - The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision The 2017-18 Budget County Offices of Education and the Minimum State Aid Provision Our 2016-17 Proposition 98 Education Analysis provided an in-depth analysis of the county office of education (COE) “minimum state aid” provision.
https://lao.ca.gov/Publications/Report/3554

The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision [Publication Details]

Feb 10, 2017 - The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision [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/3554

The 2017-18 Budget: California Highway Patrol

Feb 9, 2017 - The administration ’s recent Five-Year Infrastructure Plan —which proposes state spending on infrastructure projects in all areas of state government through 2021 ‑22 —includes ongoing projections of the CHP ’s area office replacement needs.
https://lao.ca.gov/Publications/Report/3551

The 2017-18 Budget: Proposition 98 Education Analysis

Feb 9, 2017 - Pension Costs In this section, we provide background on school district pension costs, compare LCFF funding increases with pension cost increases over the past few years, project these increases for 2017 ‑18 and the next few years, and discuss how the cost increases likely are affecting different types of school districts.
https://lao.ca.gov/Publications/Report/3549

Volatility of the Personal Income Tax Base

Feb 8, 2017 - In addition, under federal and state tax laws, essentially none of the items classified as employer ‑paid benefits are taxable at the time the contribution is made. For example, California does not tax pension contributions when they are made but rather taxes pension income employees receive in retirement.
https://lao.ca.gov/Publications/Report/3548

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

Feb 6, 2017 - State Tasks COEs With Various Other Compliance Activities. For the most part, these activities relate to ensuring districts are following various state laws and have submitted accurate data to the state.
https://lao.ca.gov/Publications/Report/3547

Re-Envisioning County Offices of Education: A Study of Their Mission and Funding [Publication Details]

Feb 6, 2017 - Because oversight of school districts’ budgets and academic plans likely is both more effective and efficient when performed at the regional rather than state level, we recommend the Legislature fund COEs directly for these activities.
https://lao.ca.gov/Publications/Detail/3547

Improving California's Regulatory Analysis

Feb 3, 2017 - For example, the SRIA for ARB ’s extension of the cap ‑and ‑trade regulation did not include an analysis of the effects of specific parts of the program, such as linking the state ’s program with Ontario.
https://lao.ca.gov/Publications/Report/3542