^[PDF] The 2018-19 Budget: Analysis of the Health and Human Services Budget

Finally, we note that the Governor’s budget does not provide any additional funding for Medi-Cal in 2018-19 pursuant to a budget formula in Proposition 55 (2016) that extended tax rate increases on high-income Californians .
https://lao.ca.gov/reports/2018/3757/2018-19-HHS-Analysis-021618.pdf

^[PDF] California's Low-Income Housing Tax Credit

California's Low-Income Housing Tax Credit Policy Brief ~ periodic analyses of issues before the Legislature ~ ~=======~~====~~~============ILAO l= California's Low-Income Housing Tax Credit Better Targeting Could Improve Effectiveness The low-income housing tax credit is one of the state's major housing programs.
https://lao.ca.gov/1990/reports/538_0590_californias_low_income_housing_tax_credit.pdf

^[PDF] A Review of the Department of Fish and Game

As the figure shows, the proportion of the DFG budget that comes from hunting and fishing li- censes and taxes has de- clined significantly over time. Whereas in 1958-59, the DFG was entirely dependent on this rev- enue source, in 1991-92, only slightly more than half of the budget will come from these license revenues and taxes, in- cluding federal excise taxes on hunting and fish- ing equipment.
https://lao.ca.gov/1991/090391_FishandGame.pdf

^[PDF] spending plan cover

Property Tax Shifts The local government funding reductions are primarily accom- plished by reducing local governments’ share of the local prop- erty tax and simultaneously increasing the share that is allocat- ed to local school districts.
https://lao.ca.gov/1992/Spending_Plan_92.pdf

^[PDF] California Update: Federal Awards for California’s Defense Conversion

Monthly forecasts are estimates of when taxpayers will pay these taxes, and how quickly tax agencies will process these payments during the year. Cash flow gains or losses occur when tax- payers maketaxpayments weeks ormonths earlier or later than the department expects.
https://lao.ca.gov/1993/reports/cal_update_fed_awards_4_ca_defense_40_1293.pdf

^[PDF] Making Government Make Sense: Developing a Reform Proposal

. • Permits matching of redistributive (income-based) programs with redistribu- tive revenue sources (such as the income tax). • Reduces inappropriate service level variation. • '1!!1 Ensure that program funding responsibility and program policy control reside at the same level of government. • Promotes efficiency in expenditures. • Increases accountability to the public. ..
https://lao.ca.gov/1994/reports/making_gov_make_sense_158_0794.pdf

^[PDF] New Funding Model for Special Education

Tax Fed. Funds Preschool Total $ Per ADA 01 Anaheim City School District SELPA 16,585 3,759,851 673,450 429,969 205,570 5,068,840 306 02 Antelope Valley SELPA 55,870 11,084,062 3,323,129 1,690,930 397,007 16,495,128 295 03 Bakersfield City SELPA 25,721 7,386,293 0 833,816 314,140 8,534,249 332 04 Butte County SELPA 32,091 5,831,917 3,643,667 1,283,906 322,677 11,082,167 345 05
https://lao.ca.gov/1995/110195_special_ed/1195_special_ed_fund_model.pdf

Understanding Proposition 218

There need not be any direct relationship between how much tax a person pays and how much service he or she receives from government. Example of taxes include the property tax, sales tax, business licence tax, hotel occupancy tax, and utility users tax.
https://lao.ca.gov/1996/120196_prop_218/understanding_prop218_1296.html

Information Technology Best Practices

For example, the Franchise Tax Board entered into a contract to pay the vendor a percentage of the increased collections attributable to the automation project. Such arrangements make establishing the existing capabilities and future goals especia lly important in order to be able to determine whether the project increased collections or productivity.
https://lao.ca.gov/1998/121598_it_practices/1298_info_technology_best_practices.html

LAO Recommended Legislation: Education

LAO Reference Please see our report, Taking Advantage of New Federal Higher Education Tax Credits (February 1998). LAO Contact
https://lao.ca.gov/1998/1298_rec_legislation/1298_legislation_education.html