LAO 2006 Budget Analysis: Proposition 98 Update

The additional property tax revenues provided to local government resulted in less property tax revenues being available for schools. So, the state provided schools additional General Fund revenues to backfill the reallocated property tax revenues.
https://lao.ca.gov/analysis_2006/education/ed_02_anl06.html

LAO 2006 Budget Analysis: Proposition 98 Priorities

This suggests that, under the administration抯 plan, the state would be unable to sustain the proposed level of spending without some combination of budget reductions or additional tax revenues in future years.
https://lao.ca.gov/analysis_2006/education/ed_03_anl06.html

LAO 2006 Budget Analysis: Introduction

The deferrals mean, however, that the districts technically do not receive the funds until the beginning of the next fiscal year. b       Special education includes both General Fund and local property tax revenues. c       Less than $100,000.
https://lao.ca.gov/analysis_2006/education/ed_04_anl06.html

LAO 2006 Budget Analysis: School District Financial Condition

This represents about 8 percent of general purpose funds districts receive in state funds and local property taxes. Fully funding both the normal cost and a share of unfunded liabilities by redirecting existing district revenues would significantly affect the quality of education offered by districts.
https://lao.ca.gov/analysis_2006/education/ed_06_anl06.html

LAO 2006 Budget Analysis: Board of Equalization (0860)

Allocation of Sales and Use Tax Administrative Costs We recommend the enactment of legislation implementing a new simplified methodology for allocating administrative costs associated with the sales and use tax (SUT) on behalf of var ious taxing entities.
https://lao.ca.gov/analysis_2006/general_govt/gen_07_0860_anl06.html

^[PDF] Highlights of the 2006-07 Analysis

.  Instead, we recommend that Proposition 42 be repealed and that the gas tax be increased correspondingly to generate an equivalent amount of funds for transportation. We also recommend that the tax be indexed to inflation to prevent the erosion of the revenue over time relative to road use.
https://lao.ca.gov/analysis_2006/highlights/analysis_highlights_022206.pdf

^[PDF] The 2007-08 Budget: Perspectives and Issues

The PTA is funded by sales tax on diesel fuel and a portion of the sales tax on gasoline. Some PTA revenues come from “spillover”—the amount that gasoline sales tax revenues at the 4.75 percent rate exceed the amount generated from sales tax on all other goods at the 0.25 percent rate.
https://lao.ca.gov/analysis_2007/2007_pandi/Pandi_07.pdf

^[PDF] (Analysis, page F-130.)  Improving Tax Gap

(Analysis, page F-130.)  Improving Tax Gap Activities. Our alternative builds upon the Governor’s proposals to increase tax collection and enforcement. We redirect resources away from Board of Equalization activities which have low revenue benefits per dollar spent and towards the Franchise Tax Board.
https://lao.ca.gov/analysis_2008/highlights/pandi_highlights_022108.pdf

^[PDF] 2009-10 Budget Analysis Series: Judicial and Criminal Justice

. ➢ $219.5 million from shifting funding for most inmate and parole substance abuse programs from the General Fund to a spe- cial fund established with revenues from a proposed increase in the alcohol tax. ➢ $180.8 million from an unallocated reduction of 10 percent in the federal court-appointed federal Receiver’s medi- cal services program. ➢ $146 million in savings, relative
https://lao.ca.gov/analysis_2009/crim_justice/crimjust_anl09.pdf

^[PDF] 2009-10 Budget Analysis Series: Proposition 98 Education Programs

Community colleges rely on local property taxes as an important funding source for their general operations. Each year, the budget assumes a certain level of property tax revenues (as well as fees) in calculating the Gen‑ eral Fund contribution toward those CCC costs.
https://lao.ca.gov/analysis_2009/education/ed_anl09.pdf