1998-99 Perspectives and Issues: Perspectives on State Expenditures Part III

How New Federal Tax Credits for Higher Education May Affect California. Last August, President Clinton signed into law the Taxpayer Relief Act of 1997. Part of the act creates the "Hope Scholarship " and "Lifetime Learning " tax credits, which will dramatically lower the after-tax price of higher education fees for most middle-income students (or their parents) by lowering their federal taxes.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part4_expenditures3_pandi98.html

1998-99 Perspectives and Issues: A Perspective on StateExpenditures

Property tax shifts enacted in 1992-93 and 1993-94 contributed significantly to the decline in education's share of total spending through 1993-94. These shifts replaced a portion of the state's education funding with an equivalent amount of local property tax revenues that were diverted away from local governments to schools and community colleges.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part4_expenditures_overview2_pandi98.html

^[PDF] LAO 1998 Budget Analysis: Capital Outlay Chapter

The prison system also includes 14 community correctional facilities operated by private firms, cities, or counties under contract with the CDC and two county jails leased and operated by the department.
https://lao.ca.gov/analysis_1998/pdfs_anl98/cap_outlay_anl98.pdf

^[PDF] LAO 1998 Budget Analysis: Resources Chapter

Lodge at Pfeiffer Big Sur State Park. The department proposes a two- to-three year concession contract to continue operation and mainte- nance of the Big Sur Lodge, grocery store, and gift shop located within B - 74 Resources 1998-99 Analysis the park.
https://lao.ca.gov/analysis_1998/pdfs_anl98/resources_anl98.pdf

^[PDF] LAO 1998 Budget Analysis: Transportation Chapter

Vehicle license fees are an in-lieu property tax which, after deducting for DMV and Franchise Tax Board costs, are subvened to local govern- ments. A - 52 Transportation 1998-99 Analysis Vehicle License Fee Support for DMV Increasing.
https://lao.ca.gov/analysis_1998/pdfs_anl98/transportation_anl98.pdf

^[PDF] LAO 1998 Perspectives and Issues: State Fiscal Picture

This credit, which provides a refundable tax credit of $60 to single renters and $120 to married couples and heads of house- holds, has been suspended in each year since 1993. Under existing law, the credit is scheduled to be reinstated in 1998.
https://lao.ca.gov/analysis_1998/pdfs_pandi98/part_1_fiscal_picture_pandi98.pdf

LAO Analysis of the 1998-99 Budget Bill Departmental Issues #1

Lodge at Pfeiffer Big Sur State Park . The department proposes a two-to-three year concession contract to continue operation and maintenance of the Big Sur Lodge, grocery store, and gift shop located within the park.
https://lao.ca.gov/analysis_1998/resources_depts1_anl98.html

LAO Analysis of the 1998-99 Budget Bill Resources Departmental Issues #2

The department is funded primarily by a tax on the sale of pesticides in the state, and by the General Fund. The budget proposes expenditures of $48.1  million in 1998-99. Of this amount, $31.4  million is from the Department of Pesticide Regulation Fund (funded mainly by a tax on pesticide sales) and $11.4  million is from the General Fund.
https://lao.ca.gov/analysis_1998/resources_depts2_anl98.html

LAO Analysis of the 1998-99 Budget Bill Transportation Departmental Issues

Vehicle license fees are an in-lieu property tax which, after deducting for DMV and Franchise Tax Board costs, are subvened to local governments. Vehicle License Fee Support for DMV Increasing. Vehicle license fees are by far the bulk of revenues collected by DMV.
https://lao.ca.gov/analysis_1998/transportation_depts_anl98.html

Highlights of the 99-00 Analysis of the Budget Bill

Franchise Tax Board Performance Audit In 1998, the Franchise Tax Board contracted for a performance audit of the department. The audit report found several areas in the department's operations that needed imp rovements and made recommendations accordingly. ( Analysis, page F-67 .)
https://lao.ca.gov/analysis_1999/0299_99-00_highlights.html