^[PDF] Addressing California's Key Liabilities

Proposition 42 (2002) required the state to transfer revenue from the sales tax on gasoline to the TIF. The state was allowed to suspend these transfers and use the funds for other budgetary purposes.
https://lao.ca.gov/reports/2014/finance/liabilities/addressing-california-key-liabilities-050714.pdf

^[PDF] The 2016-17 Budget: The State’s Drought Response

These federal agencies also have expedited review and permitting processes to facilitate drought response initiatives such as transferring water among users and trucking hatchery-raised fish for downstream release.
https://lao.ca.gov/reports/2016/3343/drought-response-020516.pdf

^[PDF] The 2016-17 Budget: Analysis of the Department of Developmental Services Budget

As the payer of last resort, RCs generally only pay for services if an individual does not have private health insurance or if the RC cannot refer an individual to so-called “generic” services such as (1) other state-administered health and human services programs for low-income persons or (2) services that are generally provided at the local level by counties, cities, school districts, or other agencies.
https://lao.ca.gov/reports/2016/3382/developmental-services-analysis-030416.pdf

^[PDF] Review of the California Competes Tax Credit

GO-Biz has held workshops A N L A O R E P O R T www.lao.ca.gov Legislative Analyst’s Office 5 in more than 100 different California cities over the past three years. To reach a broader audience, GO-Biz also periodically hosts workshops online and has marketed the program during some out-of- state trade missions.
https://lao.ca.gov/reports/2017/3709/california-competes-tax-credit-103117.pdf

^[PDF] Rethinking the 1991 Realignment

Prior to Proposition 13, each local government—cities, counties, and special districts—could set its property tax rate annually. The average rate before Proposition 13 passed was 2.67 percent. This average rate reflected the sum of individual levies of multiple local governments serving a property (including schools).
https://lao.ca.gov/reports/2018/3886/1991-realignment-101518.pdf

Local Fiscal Control Spawns Greater Accountability

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide11.html

^[PDF] State Infrastructure

For example, the Legislature could require departments that have a large capital outlay budget to: • Establish a preventive maintenance program; • IdentifY specific elements of infrastructure (maintenance, deferred maintenance, special repair, etc.) by line item in the budget (the Legislature could also add budget lan- guage restricting the transfer of these funds for other
https://lao.ca.gov/1990/reports/0290_state_infrastructure.pdf

^[PDF] (Analysis, page H-33.) ~ General Fund Transfer

(Analysis, page H-33.) ~ General Fund Transfer to STRS Overbudgeted by $16.6 Million. The Governor's Budget overstates the amount of General Fund monies needed for transfer to the STRS in 1993-94. We recommend that the Legislature recognize the availability of these funds as Page 41 Page 42 part of the Legislature's budget solution, for a General Fund savings of $16.6 million.
https://lao.ca.gov/1993/reports/analysis_of_the_1993-94_budget_bill_summary_of_findings_and_recommendations.pdf

LOCAL GOVERNMENT OVERVIEW

In 1991, the state transferred to counties all responsibility for mental health service delivery, public health programs and indigent care. In addition, a number of state/county s haring ratios for other health and social services programs were changed to give counties a greater stake in program outcomes.
https://lao.ca.gov/1995/010195_calguide/cglgov1.html

STATE & LOCAL FINANCE -- FISCAL OVERVIEW

At the state government level: Major taxes and licenses account for over 98 percent of total General Fund revenues and transfers and over 93 percent of total state revenues. In addition to the taxes shown, the state collects motor vehicle license and registration fees, including weight fees.
https://lao.ca.gov/1995/010195_calguide/cgslf2.html