A Ten-Year Perspective: California Infrastructure Spending

On rare occasions, school districts also use parcel tax measures to raise funds for school facilities. School parcel taxes require approval by two –thirds of the district's voters. Since 2000, four school districts have approved parcel taxes dedicating some portion of the funds for modernization or expansion of school facilities.
https://lao.ca.gov/reports/2011/stadm/infrastructure/infrastructure_082511.aspx

2011 Realignment: Addressing Issues to Promote Its Long-Term Success

Instead, the budget reallocates $5.6 billion of state sales tax and state and local VLF revenues for purposes of realignment in 2011 –12. Specifically, the Legislature approved the diversion of 1.0625 cents of the state ’s sales tax rate to counties.
https://lao.ca.gov/reports/2011/stadm/realignment/realignment_081911.aspx

High-Speed Rail Is at a Critical Juncture

This could be accomplished in a number of ways, such as giving each affected county a board seat, or creating a joint –powers authority (JPA) similar to the Capitol Corridor JPA, which oversees the Northern California intercity rail system between the Sacramento region and the Bay Area.
https://lao.ca.gov/reports/2011/trns/high_speed_rail/high_speed_rail_051011.aspx

An Alternative Approach: Treating the Incompetent to Stand Trial

Our analysis indicates that such an approach would result in significant savings for the state and counties in the costs of providing services to IST commitments. Furthermore, it would reduce state and county exposure to potential future court involvement from delays in the treatment of ISTs held in county jail longer than recommended by the courts.
https://lao.ca.gov/reports/2012/hlth/ist/incompetent-stand-trial-010312.aspx

Insufficient ERAF: Examining a Recent Issue in Local Government Finance

During the time these bonds are outstanding, city and county revenue losses from the diverted local sales tax are replaced on a dollar –for –dollar basis with property taxes shifted from ERAF. K –12 and community college district tax losses from the redirection of ERAF to cities and counties, in turn, are offset by increased state aid.
https://lao.ca.gov/reports/2012/localgov/ERAF/eraf-121812.aspx

Energy Efficiency and Alternative Energy Programs

The Energy Efficiency Block Grant Program provides funds to small cities, counties, and local government entities for various energy efficiency projects. Such projects include lighting retrofits, building upgrades, and mechanical equipment.
https://lao.ca.gov/reports/2012/rsrc/energy-efficiency/energy-efficiency-121912.aspx

Consolidating California's Statewide Automated Welfare Systems

The administration had proposed migrating the 35 counties utilizing ISAWS to the C –IV consortium, rather than build a new system that would replace an aging ISAWS. (A migration, in simplest terms, is the effort of moving data housed in one county consortium system to another county consortium system.)
https://lao.ca.gov/reports/2012/ssrv/saws/saws-021312.aspx

2013 CalFacts

Over one –third of city revenues come from local taxes, the largest of which is the property tax. Special district financing varies significantly based on the type of service the district provides. Ending Redevelopment Increases Revenue to Many Local Governments Prior to their dissolution, redevelopment agencies (RDAs) received over $5 billion in property taxes annually.
https://lao.ca.gov/reports/2013/calfacts/calfacts_010213.aspx

Protecting Children From Abuse And Neglect: Trends and Issues

In California, the state and counties share the financial obligation of federal PIP penalties. County –Level Program Evaluation Because California ’s CWS system is county –administered, improving child welfare outcomes in the state requires program reforms and evaluation at the county level.
https://lao.ca.gov/reports/2013/ssrv/child-neglect/child-neglect-080813.aspx

The 2014-15 Budget: Maintaining Education Facilities in California

The state ’s public elementary and secondary education system consists of school districts, county offices of education, and charter schools. Altogether, 6.2 million students are enrolled at about 10,000 school sites operated by these agencies.
https://lao.ca.gov/reports/2014/budget/education-facilities/maintaining-facilities-041114.aspx