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[PDF] The 2018-19 Budget: Repaying the CalPERS Borrowing Plan

Whereas the General Fund receives revenues from various taxes and fees that can be used for any public purpose, other funds have programmatic restrictions. For instance, special funds have specific revenue sources (such as user fees) and programmatic uses established in state law.
https://lao.ca.gov/reports/2018/3797/Repaying-CalPERS-Borrowing-040418.pdf

[PDF] How Does California’s Support for Higher Education Compare With Other States?

State Higher Education Spending Per Capitaa 2009 aIncludes local property taxes for California Community Colleges. How Does California’s Support for Higher Education Compare With Other States? (Continued) This is one of a series of issue briefs examining important questions about higher education funding in California.
https://lao.ca.gov/sections/higher_ed/FAQs/Higher_Education_Issue_13.pdf

How Does California’s Local Government Fiscal Base Rate?

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/fslide12.html

Vehicle License Fee

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/fslide7.html

[PDF] California's Low-Income Housing Tax Credit

California's Low-Income Housing Tax Credit Policy Brief ~ periodic analyses of issues before the Legislature ~ ~=======~~====~~~============ILAO l= California's Low-Income Housing Tax Credit Better Targeting Could Improve Effectiveness The low-income housing tax credit is one of the state's major housing programs.
https://lao.ca.gov/1990/reports/538_0590_californias_low_income_housing_tax_credit.pdf

[PDF] A Review of the Department of Fish and Game

As the figure shows, the proportion of the DFG budget that comes from hunting and fishing li- censes and taxes has de- clined significantly over time. Whereas in 1958-59, the DFG was entirely dependent on this rev- enue source, in 1991-92, only slightly more than half of the budget will come from these license revenues and taxes, in- cluding federal excise taxes on hunting and fish- ing equipment.
https://lao.ca.gov/1991/090391_FishandGame.pdf

[PDF] spending plan cover

Property Tax Shifts The local government funding reductions are primarily accom- plished by reducing local governments’ share of the local prop- erty tax and simultaneously increasing the share that is allocat- ed to local school districts.
https://lao.ca.gov/1992/Spending_Plan_92.pdf

[PDF] California Update: Federal Awards for California’s Defense Conversion

Monthly forecasts are estimates of when taxpayers will pay these taxes, and how quickly tax agencies will process these payments during the year. Cash flow gains or losses occur when tax- payers maketaxpayments weeks ormonths earlier or later than the department expects.
https://lao.ca.gov/1993/reports/cal_update_fed_awards_4_ca_defense_40_1293.pdf

[PDF] Making Government Make Sense: Developing a Reform Proposal

. • Permits matching of redistributive (income-based) programs with redistribu- tive revenue sources (such as the income tax). • Reduces inappropriate service level variation. • '1!!1 Ensure that program funding responsibility and program policy control reside at the same level of government. • Promotes efficiency in expenditures. • Increases accountability to the public. ..
https://lao.ca.gov/1994/reports/making_gov_make_sense_158_0794.pdf

State Spending Plan - Chapter 3 Part I

The Community Colleges Chancellor's Office, however, has expresse d concern that property tax revenues may not reach the level projected by the DOF. To the extent that property tax revenues are less than the amount estimated, the Chancellor's Off ice indicates that funding for enrollment growth in 1995-96 will be reduced accordingly.
https://lao.ca.gov/1995/092298_spending_plan/rp92295b.html