^[PDF] Protection of Local School Revenues Act of 2014 (Amendment #2-S)

The vehicle license fee (VLF)—a tax on vehicle ownership—provides revenue to local governments. In 1999, the state began reducing the VLF rate and backfilling city and county revenue losses from this tax reduction with state aid from the General Fund.
https://lao.ca.gov/ballot/2013/130707.pdf

^[PDF] Governor's "Structural Shortfall" Proposal for the California Department of Corrections and Rehabilitation

Thus, the Legislature has little choice but to either approve additional funding or authorize the transfer of funds from other program areas to cover the shortfall.  For example, in 2009-10, the Legislature allowed CDCR to transfer nearly $300 million in savings from certain programs (such as adult parole) to cover funding shortfalls in prison secu- rity and certain other areas.
https://lao.ca.gov/handouts/crimjust/2011/CDCR_Structural_Shortfall_1_24_11.pdf

^[PDF] Proposition 46: Drug and Alcohol Testing of Doctors. Medical Negligence Lawsuits.

The state, public universities, cities, counties, school districts, and other local governments in California pay for a signifi cant portion of health costs for their employees and their families and for some retirees.  Medi-Cal.
https://lao.ca.gov/handouts/health/2014/Proposition-46-092914.pdf

^[PDF] Budget Overview: Resources, Environment, and Food and Agriculture

Key Policy Questions for Legislature in Proposed Budget (Continued) 8L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 3, 2016  Motor Vehicle Fuel Account Transfer to State Parks. The budget redirects $31 million in fuel tax revenue that would otherwise go to the Off-Highway Vehicle (OHV) Trust Fund to the State Parks and Recreation Fund (SPRF) on a one-time basis to
https://lao.ca.gov/handouts/resources/2016/Budget-Overview-030316.pdf

^[PDF] Taxing Commercial Property

In some cases, two or more businesses may structure a property transaction so that the property transfer does not trigger reassessment to market value, even though the practical ownership of the property has changed.
https://lao.ca.gov/handouts/state_admin/2013/Taxing-Commercial-Property-040813.pdf

^[PDF] The 2017-18 Budget: Overview of Governor’s Cannabis-Related Trailer Bill Legislation

. „ Defines Ownership. Defines an owner as someone with an ownership interest of 20 percent or more or who otherwise participates in the direction, control, and management of the business (consistent with Proposition 64; MCRSA included a lower ownership threshold).
https://lao.ca.gov/handouts/state_admin/2017/Cannabis-Related-TBL-050417.pdf

^[PDF] Local Government Finances

ALL OF THE INFORMATION I'VE PRESENTED SO FAR REALLY DOESN'T GIVE US MUCH OF A HANDLE ON THE FISCAL CONDITION OF CITIES AND COUNTIES. . IN THE LAST SEVERAL 250 -5- Table 3 Major General Fund Supported Local Assistance Programs More Appropriately Categorized as Assistance to Individuals (in mill ions)
https://lao.ca.gov/reports/1983/local_government_finances.pdf

^[PDF] Public Pension and Retiree Health Benefits: An Initial Response to the Governor's Proposal

City of San Diego (1983), the California Supreme Court ruled that a city could increase employee contribution rates pursuant to city charter and ordinance provisions that allowed it to do so. Accordingly, some public employers that have carefully preserved such rights could unilaterally implement increases in current workers’ pension contributions.
https://lao.ca.gov/reports/2011/stadm/pension_proposal/pension_proposal_110811.pdf

^[PDF] Supplemental Report of the 2011-12 Budget Package

It is the intent of the Legislature that the Department of Developmental Services (DDS) assess and report to the Legislature on the implementation of the transfer of services of the Prevention Program to the Family Resource Centers.
https://lao.ca.gov/reports/2011/supp_report/supp_report_2011.pdf

^[PDF] The 2014-15 Budget: Overview of the Governor's Budget

For the first time since 2007-08, the Governor’s budget reflects his intent to transfer funds to the BSA. (Under Proposition 58, the Governor determines whether the scheduled BSA transfer occurs annually.)
https://lao.ca.gov/reports/2014/budget/overview/budget-overview-2014.pdf