^[PDF] Overview of School District Finance

. $4,978 $5,351 $6,397 Revenue Limit Add Ons Necessary Small Schools Subsidizes very small schools, usually in small districts. 34 3,113 8,782 Excess Taxes Refl ects property tax revenues in excess of the amount needed to fund a district’s revenue limit. 23 3,060 8,920 Meals for Needy Pupils/ Beginning Teacher Salary Original add ons: (1) provided funding in lieu
https://lao.ca.gov/handouts/Education/2011/Overview_of_School_District_Finance_032311.pdf

^[PDF] Structural Challenges to Budgeting in California

Cal Facts, December 2002 LAO 60 YEARS OF SERVICE 4L 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 29, 2003 Education, Health, and Social Services Dominate Spending 2002-03 Total: $96.1 Billion LAO 60 YEARS OF SERVICE 5L 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 29, 2003 State Operations Is Concentrated In Four Areas General Fund—2002-03 UC Other State Operations
https://lao.ca.gov/handouts/FO/2003/012903_structural_challenges.pdf

^[PDF] 2003 Realignment

Passage of 2002-03 Budget Act left an underlying problem of over $10 billion Deterioration in state’s revenue performance LAO California’s Dramatic Revenue Fall-off General Fund Revenues From Major Taxes (In Billions) 10
https://lao.ca.gov/handouts/FO/2003/031403_bud_and_localgovt.pdf

^[PDF] Strategic Growth Plan--Comments

About 43 percent of the funding would be provided from existing resources such as state and federal gas tax revenues. Governor’s Strategic Growth Plan Ten-Year Totals Obligation Bonds Existing Sources New Sources Totals Transportation/air quality $12.0 $47.0 $48.0 $107.0 K-12 26.3 21.9 — 48.2 Higher education 11.7 — — 11.7 Flood control and water supply 9.0 21.0 5.0 35.0 Public
https://lao.ca.gov/handouts/FO/2006/SGP_Comments_021606.pdf

^[PDF] LAO Recommendations on Agency Elimination

Film tax credit administration BTH Franchise Tax Board. Administration prefers HCD. 392 - 3 Office of Tourism BTH HCD 939 841 7 State receives matching private dollars. Small Enterprise Expansion Program BTH HCD 3,457 2,132 3 I-Bank BTH Treasurer's Office, HCD (administration preference), or California Housing Finance Agency - 6,320 25 Environmental statutory
https://lao.ca.gov/handouts/FO/2009/Agency_Elim_06_12_09.pdf

^[PDF] Overview of Proposition 86: Tax on Cigarettes

Current Level of Excise Taxes. The state currently imposes excise taxes of 87 cents per pack on cigarettes, with similar taxes collected on other tobacco products. The total tax consists of: Proposition 10 Taxes. 50 cents to support early childhood programs enacted by Proposition 10 in 1998.
https://lao.ca.gov/handouts/Health/2006/Proposition_86_100306.pdf

^[PDF] County Health Initiative Interim Assistance Program

Revert a Portion of the State Funds if the November Tobacco Tax Initiative Passes If the voters pass the Tobacco Tax Act of 2006 this November, a new funding source—additional tobacco tax revenues—would be available to provide children’s health coverage for those not currently eligible for Medi-Cal or Healthy Families.
https://lao.ca.gov/handouts/conf_comm/2006/Health/MRMIB_060206.pdf

^[PDF] Higher Education: Overview of Conference Issues

The Senate adopted trailer bill language extending the College Access Tax Credit program by one year and making the program continuously appropriated. The Assembly adopted trailer bill language providing CSU with fl exibility on its investment decisions and requiring the LAO to assess the need for new UC and CSU campuses.
https://lao.ca.gov/handouts/conf_comm/2015/Higher-Ed-Overview-060215.pdf

^[PDF] LAO Alternative Budget Options

Impose new tax. LAO Budget Package Reallocates Water and waste district property taxes, $188 million. Proposition 172 sales taxes, $178 million. Department of Motor Vehicle (DMV) vehicle license fee (VLF) revenues, $130 million.
https://lao.ca.gov/handouts/crimjust/2008/LAO_Alternative_Budget_03_11_08.pdf

^[PDF] Proposition 19

For instance, the state and local governments would receive sales tax revenues from the sale of marijuana.  Similarly, marijuana-related businesses with net income would pay income taxes to the state.
https://lao.ca.gov/handouts/crimjust/2010/Prop_19_09_27_10.pdf