STATE & LOCAL FINANCE -- FISCAL OVERVIEW

At the state government level: Major taxes and licenses account for over 98 percent of total General Fund revenues and transfers and over 93 percent of total state revenues. In addition to the taxes shown, the state collects motor vehicle license and registration fees, including weight fees.
https://lao.ca.gov/1995/010195_calguide/cgslf2.html

2001 Budget Analysis: Department of Financial Institutions (2150)

The department proposes to acquire 14,673 square feet and transfer 26 positions from San Francisco, for a total of 65 positions. The department asserts that moving these positions will alleviate problems hiring and retaining staff due to the high cost of living in the Bay Area.
https://lao.ca.gov/analysis_2001/general_govt/gen_17_2150_Dept_Financial_Institutions_anl01.htm

LAO 2008 Budget Analysis: General Government

Another 929 were demoted, transferred, or opted to retire in lieu of a layoff. In that year, DPA increased its staff by 14.5 limited –term positions to manage layoff –related workload. Given the long timeframe required to complete the layoff process, departments sometimes must initiate the formal steps of the layoff process —increasing DPA ’s workload —even if, in the end, they are able to minimize or eliminate the need for layoffs through attrition or other means.
https://lao.ca.gov/analysis_2008/general_govt/gen_anl08016.aspx

LAO Education

To weather the reduction in revenues, the universities have implemented, or are considering, internal borrowing and transfers, shifting more money back into short-term investment accounts, and issuing bonds to help cover operating costs.
https://lao.ca.gov/Policy-Areas?areaId=4&category=4&year=0&page=6

LAO Publications

To the extent the Legislature approves the Governor's proposal, ongoing solutions shoul d be identified and implemented in 2012–13, particularly since recent transfers and loans from branch special funds have greatly reduced the fund balances available as a potential budget solution.
https://lao.ca.gov/Publications?page=143&year=0&productid=0&categoryid=0

The 2020-21 Budget: The Governor’s Homelessness Plan

Feb 11, 2020 - The Council recommends the state develop a comprehensive response strategy that identifies a clear path for responding to the state ’s homelessness crisis and assigns clear responsibilities to the state, cities, and counties.
https://lao.ca.gov/Publications/Report/4152

The 2016-17 Budget: The State's Drought Response

Feb 5, 2016 - These federal agencies also have expedited review and permitting processes to facilitate drought response initiatives such as transferring water among users and trucking hatchery –raised fish for downstream release.
https://lao.ca.gov/Publications/Report/3343

^[PDF] Public sector unions and collective bargaining.

Some cities, counties, and special districts have their own retirement boards to administer their plans. Most cities, counties, and special districts have CalPERS or their county retirement systems administer their plans.
https://lao.ca.gov/ballot/2021/210461.pdf

Proposed statutory initiative related to consumer privacy. [Ballot]

Dec 2, 2019 - Under the measure, each fiscal year after offsetting the state court and DOJ costs, 91  percent of remaining funds would be invested by the State Treasurer with any interest or earnings transferred to the state General Fund.
https://lao.ca.gov/BallotAnalysis/Initiative/2019-021

The 2016-17 Budget: Local Government Mandates--Reasonable Reimbursement Methodology

Mar 17, 2016 - Local governments include counties, cities, local educational agencies (LEAs) such as school districts, and special districts. Historically, the state often deferred reimbursement. Proposition 1A (2004), which applies to non-education-related mandates, amended the Constitution to require the state to either (1) pay most mandate reimbursements in the annual budget act or (2) or suspend or repeal the mandate(s).
https://lao.ca.gov/Publications/Report/3395