2004-05 Budget Perspectives and Issues: The Problem of Abusive Tax Shelters

Valuable assets are then transferred to the Roth corporation and subsequently sold, with no taxes being paid by the Roth corporation. The result is that income from such sale s escapes taxation, since no tax was paid on the initial contribution and Roth account funds are not taxed upon withdraw.
https://lao.ca.gov/analysis_2004/2004_pandi/pi_part_5f_taxshelters_anl04.htm

LAO 2005 Budget Analysis: State Does Not Make Full Use of Foreign Inmate Transfer Program

California Does Not Transfer Many Inmates. The BPT estimates that about 6,500 foreign inmates are eligible for transfer. The BPT has successfully transferred 15 foreign inmates over the past three years.
https://lao.ca.gov/analysis_2005/crim_justice/cj_03_cc_foreign_anl05.htm

LAO 2005 Budget Analysis: Department of Forestry and Fire Protection (3540)

This lack of scheduling enables the department to transfer funds among program areas without legislative notification, thereby impeding legislative oversight. For example, our review found that in 2003-04, the department used about $39  million in unanticipated federal funds (cost recoveries) to in effect augment programs in various areas of the department's budget, including resource management, without legislat ive review.
https://lao.ca.gov/analysis_2005/resources/res_09_3540_anl05.htm

LAO 2005 Budget Analysis: Transportation Overview

In addition, as in the current year, the budget proposes to suspend in 2005-06 the transfer of "spillover " sales tax revenue from the General Fund to the Public Transportation Account (PTA) for various rail and transit programs.
https://lao.ca.gov/analysis_2005/transportation/tran_01_ov_anl05.htm

^[PDF] The 2006-07 Budget: Perspectives and Issues

Also, the administration may transfer funds from the state’s General Fund reserve for up to 120 days after an emergency is declared. Other Powers. The ESA gives the administration many other powers during a state of emergency.
https://lao.ca.gov/analysis_2006/2006_pandi/pandi_06.pdf

^[PDF] New Public Employees Benefits Reform Act (version 2)

In addition, state and local governing bodies (such as the Legislature, county boards of supervisors, and city councils)—not public retirement systems— would determine the manner and number of years over which any future unfunded li- abilities related to new employees would be paid off.
https://lao.ca.gov/ballot/2009/090726.pdf

^[PDF] No Perks for Part-Time Politicians

The state has 58 counties, 482 cities, over 3,000 special districts, nearly 1,000 K-12 school districts, and 72 community college districts. Officials serving these local governments include county supervisors, city councilmembers, mayors, sheriffs, district attorneys, county assessors, and school board members.
https://lao.ca.gov/ballot/2011/110719.pdf

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

This measure requires the transfer of some revenues raised by the new tax to “backfill,” or offset, any revenue losses that occur to existing state cigarette and tobacco taxes as a direct result of the imposition of the new tax.
https://lao.ca.gov/ballot/2013/130623.pdf

^[PDF] Proposed statutory initiative related to immigration.

In cases in which law enforcement agencies cooperate with federal immigration officials, they are required to collect and report certain data to DOJ, such as the number of transfers made to federal immigration officials and the justification for the transfer.
https://lao.ca.gov/ballot/2018/180253.pdf

^[PDF] Property tax assessment.

Cities and counties collect taxes on the transfer of homes and other real estate. Statewide, transfer taxes raise around $1 billion for cities and counties. Counties Administer the Property Tax. County assessors determine the taxable value of property.
https://lao.ca.gov/ballot/2018/180414.pdf