Update on Community College Reserves

Jan 27, 2021 - Local reserves also allow colleges to handl e lower-than-budgeted local property tax receipts or unexpected drops in enrollment. Additionally, local reserves help colleges manage their cash flow and pay their bills while awaiting receipt of funds.
https://lao.ca.gov/Publications/Report/4323

^[PDF] 1947 Budget Analysis: Index

·uiting, Testing and (Personnel Board) _______________ ..: _________________ 158 Redemption and Interest, General Obligation Bonds__________________________ 99 Redevelopment Act, Urban, Implementing oL_______________________________ 5 ' Reemployment Commission, Reconstruction and_____________________________ 72 Refund Division, Motor Vehicle Fuel Tax (Controller)
https://lao.ca.gov/analysis/1947/45_index_1947.pdf

LAO Publications

Because these tax credits will fully reimburs e most California Community College (CCC) students for the fees they pay, the state could raise those fees (and revenue for CCC) with no net impact on most students.
https://lao.ca.gov/publications?page=96&year=0&publicationType=0

LAO Publications

Because these tax credits will fully reimburs e most California Community College (CCC) students for the fees they pay, the state could raise those fees (and revenue for CCC) with no net impact on most students.
https://lao.ca.gov/Publications?page=96&year=0&publicationType=0

^[PDF] LAO 1999 Perspectives and Issues: Perspectives on State Expenditures

Special funds are used to hold certain tax revenues (such as gasoline and certain cigarette tax receipts) and various other income sources for dedi- cated purposes. In this aspect, they differ from General Fund revenues, which are allocated amongst competing programmatic needs based on the priorities of the Governor and Legislature.
https://lao.ca.gov/analysis_1999/1999_pandi/part4a/part4a_pandi99.pdf

Highlights of the 2005-06 Perspectives & Issues

Part III—Perspectives on State Revenues The current strength in the economy is translating into solid growth in receipts from the state's taxes —particularly the corporate tax and personal income tax.
https://lao.ca.gov/analysis_2005/2005_pandi/highlights/pandi_highlights_022205.htm

California's Fiscal Outlook 1999-00 to 2001-02 Part I

Our for ecast for 1999-00 is up by nearly $1.9 billion, due to both the improved economic outlook, and stronger-than-expected monthly receipts from key sources such as personal income tax withholding and sales tax payments.
https://lao.ca.gov/1999/1199_fiscal_outlook/1199_fiscal_outlook_part_1.html

1999 Initiative Analysis: Motor Vehicle Fuel Utility Act of 2000

The 14  cents differential between the wholesale and retail price during the temporary period is insufficient to cover state and federal taxes and provide a reasonable rate of return for fuel retailers, unless wholesale prices include taxes.
https://lao.ca.gov/ballot/1999/990363_INT.html

^[PDF] Homeownership affordability.

Local governments rely on a variety of taxes and fees to fund their services, like schools, fire and police, public works, and parks. The property and sales taxes generally are the largest sources of local tax revenue for cities and counties.
https://lao.ca.gov/ballot/2023/230498.pdf

^[PDF] The 2024-25 Budget: California’s Fiscal Outlook

This is because prior-year taxes usually have been filed and associated revenues collected. Due to the state conforming to federal tax filing extensions, however, the Legislature is gaining a complete picture of 2022-23 tax collections after the fiscal year has already ended.
https://lao.ca.gov/reports/2023/4819/2024-25-Fiscal-Outlook-120723.pdf