With New Deficits Looming, California Will Weigh its Options for Allocating a Large Revenue Windfall

Dec 1, 2020 - Because this group accounts for a large portion of the state ’s tax revenues, tax collections proved to be somewhat insulated from the initial downturn. In fact, our revenue estimate for 2021 ‑22 now is very similar to what the Governor projected in his January 2020 (pre-pandemic) budget proposal.
https://lao.ca.gov/Publications/Report/4305

^[PDF] Proposed statutory initiative that would increase excise taxes on the distribution of cigarettes and other tobacco products. It also creates a new excise tax on the distribution of electronic cigarett

The department administers various education programs, and allocates funding to various types of local education agencies, including county offices of education, school districts, and charter schools.
https://lao.ca.gov/ballot/2015/150289.pdf

^[PDF] LAO 2003 Budget Analysis: Judiciary & Criminal Justice Chapter

Rather, the proposal is simply to substitute a new revenue source intended for local government (pro- ceeds from a 1 percent increase in sales tax) for the current General Fund support for trial court security.
https://lao.ca.gov/analysis_2003/crim_justice/crimjust_anl03.pdf

LAO 2006 Budget Perspectives and Issues: An Overview of State Expenditures

The one-time factors included an accounting change to Medi-Cal, increased federal funds (which temporarily offset state spending), savings related to a restructuring of debt-service payments, and a two-year shift of property taxes from local governments to schools (resulting in savings to the General Fund).
https://lao.ca.gov/analysis_2006/2006_pandi/pi_04_ov_anl06.html

^[PDF] Reducing the Destructiveness of Wildfires: Promoting Defensible Space in California

Other funding sources reported by local agencies include citations and fees, special taxes, and federal grants. For example, in 2020, voters in Marin County passed a special parcel tax to fund the creation of a joint powers authority focused on fire protection and prevention, including defensible space.
https://lao.ca.gov/reports/2021/4457/defensible-space-093021.pdf

2013 Initiative Analysis: The California Healthcare, Research and Prevention Tobacco Tax Act of 2014

The CDE administers various education programs, and allocates funding to various types of local education agencies, including county offices of education, school districts, and charter schools. The CDE ’s budget for tobacco education and prevention programs is estimated at $17 million for 2013 ‑14, with the funding for these programs coming from Proposition 99.
https://lao.ca.gov/ballot/2013/130623.aspx

Federal Paid Leave for Workers Impacted by COVID-19

Mar 27, 2020 - Recent guidance from federal tax agencies and the Department of Labor seeks to minimize this concern. Typically, businesses are required to withhold (from employee paychecks) federal income taxes and the employee’s share of Social Security and Medicare payroll taxes, and submit those payroll taxes at the end of each quarter.
https://lao.ca.gov/Publications/Report/4212

^[PDF] 1953 Budget Analysis: BOARD OF CONTROL

Assessment Standards 1 Associate estimator of building construction __________ -: _____ $5,772 This position is requested (Budget page 414, line 7) to raise the level of service being given to county assessors by furnishing them with addi- tional data on building costs to be used in connection with their appraisal work.
https://lao.ca.gov/analysis/1953/09_fiscal_affairs_1953.pdf

^[PDF] The California Healthcare, Research and Prevention Tobacco Tax Act of 2014

The CDE administers various education programs, and allocates funding to various types of local education agencies, including county offices of education, school districts, and charter schools. The CDE’s budget for tobacco education and prevention programs is estimated at $17 million for 2013-14, with the funding for these programs coming from Proposition 99.  UC’s Tobacco-Related Disease Research Program.
https://lao.ca.gov/ballot/2013/130623.pdf

California's Criminal Justice System: A Primer

The expectation was that counties would be more effective and efficient than the state at managing these offenders and could reduce the high recidivism rates experienced by state parolees. In order to implement realignment and achieve improved outcomes at the local level, the Legislature shifted tax revenues to counties.
https://lao.ca.gov/reports/2013/crim/criminal-justice-primer/criminal-justice-primer-011713.aspx