^[PDF] Tax Expenditures: Policy Issues

Tax Expenditures: Policy Issues Presented to: Commission on the 21st Century Economy February 12, 2009 LAO Tax Expenditures—An Alternative To Direct Spending Programs What is the need for the program?
https://lao.ca.gov/handouts/Econ/2009/Tax_Expenditures_2_12_09.pdf

^[PDF] LAO Analysis of COTCE Revenue Proposals

Calderon, Chair LAO Analysis of COTCE Revenue Proposals L E G I S L A T I V E A N A L Y S T ’ S O F F I C E January 13, 2010 1L E G I S L A T I V E A N A L Y S T ’ S O F F I C E January 13, 2010 Projected State Revenues in 2007 COTCE Tax Proposals (In Billions) Actual Estimated COTCE Difference Personal Income Tax $52.1 $39.1 -$13.0 Sales and Use
https://lao.ca.gov/handouts/Econ/2010/COTCE_01_13_10.pdf

^[PDF] Open Meeting Act Mandate

.  County of Kern. For Board of Supervisors meetings in 2000-01, the County of Kern claimed reimbursement for over 4,900 agenda items. The County claimed 30 minutes per agenda item and an hourly labor cost of $43, or a cost per agenda of over $2,500.  City of Fresno.
https://lao.ca.gov/handouts/Econ/2010/Open_Meeting_5_19_10.pdf

^[PDF] Current State R&D Tax Credits

Current State R&D Tax Credits Presented to: Assembly Revenue and Taxation Committee Hon. Henry T. Perea, Chair Current State R&D Tax Credits L E G I S L A T I V E A N A L Y S T ’ S O F F I C E December 5, 2011 LAO 70 YEARS OF SERVICE 1L E G I S L A T I V E A N A L Y S T ’ S O F F I C E December 5, 2011 LAO 70 YEARS OF SERVICE  Economic Rationale for a Subsidy.
https://lao.ca.gov/handouts/Econ/2011/Current_State_R_D_12_5_11.pdf

^[PDF] Impact of Governor’s Spending Cap Proposal On Proposition 98

In recognition of shifts in property taxes to K-14 schools from cities, counties, and special districts, the current rate is approximately 34.5 percent. Test 2—Adjustments Based on Statewide Income Prior-year funding adjusted by growth in per capita personal income.
https://lao.ca.gov/handouts/Education/2003/Appropriations_Hearing_120203.pdf

^[PDF] Building Blocks of K-12 Education Budget

Building Blocks of K-12 Education Budget Building Blocks of K-12 Education Budget Legislative Analyst’s Office LAO Sources of Revenues for K-12 Total revenue assumed in 2002-03 budget as enacted is $55.4 billion Proposition 98—$41.6 billion (75 percent) • General Fund—$28.7 billion • Local property taxes—$13 billion Total other funds—$12.9 billion (25 percent) LAO Breakdown of
https://lao.ca.gov/handouts/Education/2003/Building_Blocks_of_K-12_Education_Budget.pdf

^[PDF] Categorical Reform

County offices of education (COEs) per-pupil grant. Adult education (based on hours of instruction). Regional Occupation Centers/Programs (based on hours of instruction). Other State special school funding.
https://lao.ca.gov/handouts/Education/2003/Categorical_Reform_032403.pdf

^[PDF] Child Care Budget for 2003-04 Without Realignment

Shift Program and Funding Responsibilities to Counties • A centerpiece of the Governor’s budget is a realignment of selected state and county programs. This includes shifting responsibility for most state child care programs (excluding California Work Opportunity and Responsibility to Kids [CalWORKs] Stage 1 child care, state preschool, and before and after
https://lao.ca.gov/handouts/Education/2003/Child_Care_Senate_042803.pdf

^[PDF] Analysis of the 2003-04 Budget Bill Overview of K-12 Education

Benefits of Realignment: • Gives counties flexibility to use child care fund as part of an integrated county strategy to serve low-income families. • Gives counties flexibility to tailor services to meet individual community needs. • Reduces administrative complexity by allowing counties to create their own program rules.
https://lao.ca.gov/handouts/Education/2003/Overview_031003.pdf

^[PDF] Education Budget Overview

Education Budget Overview Revised 2003-04 Proposed 2004-05 Amount Percent University of California (UC) General Fund $2,868.2 $2,670.5 -$197.7 -6.9% Student fee revenue 1,084.1 1,271.0 186.9 17.2 Federal and other funds 14,068.2 14,498.8 430.6 3.1 Totals $18,020.5 $18,440.4 $419.9 2.3% California State University (CSU) General Fund $2,630.1 $2,409.6 -$220.5 -8.4% Student fee revenue 1,016.5
https://lao.ca.gov/handouts/Education/2004/Education_Budget_Overview_030804.pdf