Major Features of the 2005 California Budget

The budget provides $61  million in one-time funds to pay for mandate costs deferred from prior years. Low-Performing School Enrichment Block Grant ($22  million). The budget provides $22  million for grants to schools in API deciles 1 through 3 to improve the education culture and environment at those schools.
https://lao.ca.gov/2005/major_features/2005-06_major_features.htm

^[PDF] Overview of the 2005-06 May Revision

As discussed in the box (see page 6), under the state’s current accounting system, these current-year cash collections are attributed back to the tax years prior to 2003 that were covered by the amnesty program.
https://lao.ca.gov/2005/may_revision/051605_may_revision.pdf

^[PDF] Medi-Cal Expenditure Projection Comparison

Our forecast period runs five years from 2005-06 through 2009-10, with projections presented for each of the years during this period. The PPIC forecast is based on 2002-03 fiscal and caseload data with projections reported for only two points in time during this period—2009-10 and 2014-15.
https://lao.ca.gov/2005/medical/081605_medical_expenditures_letter.pdf

^[PDF] Part D Stands for Deficit: How the Medicare Drug Benefit Affects Medi-Cal

The implementation of the Medicare drug benefit component of MMA, known as Part D, is likely to cause significant net finan- cial losses to the state for years and have other major programmatic impacts on Medi-Cal.
https://lao.ca.gov/2005/medicare/medicare_031605.pdf

Proposition 98 Primer

We estimate that the state owes around $1.8  billion to reimburse school districts for the costs of implementing state mandates in past years. The state would be required to use a portion of future Proposition  98 funding to pay for these mandates over the next 15 years.  
https://lao.ca.gov/2005/prop_98_primer/prop_98_primer_020805.htm

^[PDF] Lowering the State's Costs for Prescription Drugs

H I L L • L E G I S L A T I V E A N A LY S T LAO 60 YEARS OF SERVICE Lowering the State’s Costs For Prescription Drugs State agencies purchase about $4.2 billion annually in prescription and nonprescription drugs.
https://lao.ca.gov/2005/prscrptn_drugs/prscrptn_drugs_021005.pdf

^[PDF] Revenue Volatility in California

However, the long-term elasticity does not provide information about the paths taken by revenues and the economy during the intervening individual years. This information is provided by the short-term elasticity estimates discussed above.
https://lao.ca.gov/2005/rev_vol/rev_volatility_012005.pdf

^[PDF] Tax Agency Consolidation: Remittance and Return Processing

Annual savings from additional conversion of paper filings to electronic submissions would be in excess of $2 million, offsetting budget- ary costs in the initial years due to required technology upgrades.
https://lao.ca.gov/2005/tax_agcy_consolidation/tax_consolidation_011005.pdf

^[PDF] MOU Fiscal Analysis: Bargaining Unit 10 (Professional Scientific)

In addition, beginning in 2007, the agreement would require new employees to work for the state for two years before receiving the full state contributions for dependent health premiums. Retirement. For employees hired beginning in 2007, retirement benefits would be based on the highest average salary received in three consecutive years instead of the current benefit, which is based on the highest single year’s salary.
https://lao.ca.gov/2006/MOU_Fiscal/MOU_Unit10_082506.pdf

^[PDF] MOU Fiscal Analysis: Bargaining Units 1, 3, 4, 11, 14, 15, 17, 20, and 21 (SEIU Local 1000)

For the typical state employee receiv- ing 2 percent at 55 benefi ts, for example, retiring at age 55 after 25 years of service can result in a retirement benefi t equal to 50 percent (or 2 percent multiplied by 25 years of service) of the employee’s highest single year of pay.
https://lao.ca.gov/2006/MOU_Fiscal/MOU_multiple_units_070606.pdf