Proposal to pay down state mandates backlog

May 15, 2014 - Proposition 4 (1979) requires the state to reimburse local governments (cities, counties, special districts, schools, and community colleges) for new programs or services that the state requires them to provide (known as “state mandates ”).
https://lao.ca.gov/Recommendations/Details/807

The 2014-15 Budget: Capital Outlay Support Program Review [Publication Details]

May 14, 2014 - While we find that Caltrans has made minor improvements to the COS program in recent years, the program generally lacks accountability and is not operating efficiently. Specifically, we find that the COS program currently (1) lacks performance data to adequately measure program effectiveness, (2) is experiencing a substantial decline in workload that will result in significant overstaffing starting in 2014-15, and (3) allows for limited legislative and external oversight.
https://lao.ca.gov/Publications/Detail/3015

Existing state tuberculosis (TB) control funding should be used to address TB control mandate.

May 12, 2014 - Suspending the TB control mandate would allow the state to defer payment of prior year mandate reimbursement claims, resulting in General Fund savings of $173,720 in 2014-15. LAO Analysis Mandated Activities Likely Reduce TB Infection Rates.
https://lao.ca.gov/Recommendations/Details/806

Updates concerning April 2014 California tax collections.

May 11, 2014 - Note that under the state 's complex revenue accrual policies, some  current year  revenue  collections or refunds  can be expected to be "accrued " (attributed) to prior fiscal years. April 2014  PIT Collections Net FTB PIT Collections: $7.572 billion. $10.41 billion of gross collections.
https://lao.ca.gov/Recommendations/Details/803

Review of School Transportation in California [Publication Details]

May 8, 2014 - Review of School Transportation in California [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/3013

Shortcomings in review process for state employee classifications led to incongruities with law

May 6, 2014 - In addition, in any year, a classification or a law that affects a classification may change. Ensuring that all of the state ’s 4,500 classifications remain consistent with the law in the future is a difficult but important activity.
https://lao.ca.gov/Recommendations/Details/805

Property Tax Reductions to Diminish as Housing Market Improves [Publication Details]

May 5, 2014 - However, real estate markets have recovered significantly over the past two years, and property tax payments for many of these property owners increased by as much as 20 percent in 2013-14. Going forward, we expect property tax payments for these owners to increase faster than 2 percent annually for several years.
https://lao.ca.gov/Publications/Detail/3010

Fewer tax refunds than projected in March. 13-14 revenues still above Governor's forecast.

Apr 16, 2014 - Based on recent history, the key information concerning April revenues will emerge during the weeks of April 14-18 and April 21-25. Both our office and the administration will release new state revenue projections in May.
https://lao.ca.gov/Recommendations/Details/802

April 2014 collections are projected to fall from last year's lofty totals.

Apr 14, 2014 - During 2013, by contrast, the Proposition 30 tax rates were in effect from the beginning of the calendar year, and high-income taxpayers generally were making estimated payments an d withholding payments based on these rates for the entirety of the year.
https://lao.ca.gov/Recommendations/Details/804

The 2014-15 Budget: Maintaining Education Facilities in California [Publication Details]

Apr 11, 2014 - (In contrast to the other segments, we believe the state should not impose additional maintenance requirements on elementary and secondary schools at this time. The different approach for schools acknowledges the state’s recent decision to shift fiscal decision making and accountability for many aspects of schools’ operations—including maintenance—to the local level.)
https://lao.ca.gov/Publications/Detail/3000