^[PDF] Comparing Funding for Charter Schools and Their School District Peers

Proposition 98 funding is comprised of both state General Fund and local property tax revenues. Our analysis primarily focuses on direct-funded charter schools, which make up approximately 75 percent of all active charter schools.
https://lao.ca.gov/reports/2012/edu/charter-schools/charter-schools-012612.pdf

^[PDF] A Review of the Teacher Layoff Process in California

As shown in Figure 2, districts in Los Angeles County and Solano County, for example, have reduced their teacher workforce by a weighted average of 15 percent and 16 percent, respectively. (Only 2 counties—San Francisco and Mono—have increased their teacher workforce over this period.)
https://lao.ca.gov/reports/2012/edu/teacher-layoffs/teacher-layoffs-032212.pdf

^[PDF] Year-Three Survey: Update on School District Finance in California

Our survey responses reveal that most districts plan to budget conservatively in 2012-13, waiting until voters approve additional A New Deferral Would Lead More Districts to Borrow and Make Cuts Figure 10 2010-11 ($7.4 Bil l ion Deferral) 2011-12 ($9.4 Bil l ion Deferral) 2012-13 (Potential New Deferral) Percent of Respondents COE = County Office of Education. tax revenue before they commit to spending it.
https://lao.ca.gov/reports/2012/edu/year-three-survey/year-three-survey-050212.pdf

^[PDF] Insufficient ERAF: Examining A Recent Issue in Local Government Finance

Simplest Example: Alameda County. Property tax collections in the county totaled $2 billion—of which $410 million was deposited in ERAF. Because the county’s K-12 and community college districts needed more than $410 million in additional property taxes to meet their revenue limits or guaranteed funding levels, no ERAF resources were returned to cities, counties, and special districts as excess ERAF.
https://lao.ca.gov/reports/2012/localgov/ERAF/eraf-121812.pdf

^[PDF] Evaluating the Policy Trade-Offs in ARB’s Cap-and-Trade Program

Government requires each firm to cut emissions in half. 4 tons of emissions Government sets a tax of $3 per ton. Market-Based Mechanism #1: A Carbon Tax 4 tons of emissions $3 tax is more than $2 cost to reduce: pays no tax, eliminates emissions. $3 tax is less than $4 cost to reduce: pays tax, does not reduce emissions.
https://lao.ca.gov/reports/2012/rsrc/cap-and-trade/cap-and-trade-020912.pdf

^[PDF] Letter to Roger Dickinson

This general lack of knowledge is probably compounded by the fact that the property tax bill owners receive does not delineate how much of the base 1 percent property tax rate goes to each local government serving that property area.
https://lao.ca.gov/reports/2012/stadm/letters/dickinson_102111.pdf

^[PDF] Understanding California's Property Taxes

For example, Orange County currently receives a very low share of property taxes collected within its borders—about 11 percent. If Orange County residents and businesses wished to expand county services, they have no way to redirect the property taxes currently allocated to other local governments.
https://lao.ca.gov/reports/2012/tax/property-tax-primer-112912.pdf

^[PDF] The 2013-14 Budget: California Spending Plan

Specifically, the budget package uses: • LAO estimates for 2012-13 and 2013-14 baseline property tax revenues. • DOF estimates of 2012-13 redevelopment agency (RDA) property tax revenues (both ongoing tax-increment revenues and one-time liquid assets). • LAO estimates of 2013-14 RDA tax-increment revenues. • DOF estimates of 2013-14 RDA liquid assets.
https://lao.ca.gov/reports/2013/bud/spending-plan/spending-plan-073013.pdf

^[PDF] Updated: An Overview of the Local Control Funding Formula

COE = County Office of Education and SPI = Superintendent of Public Instruction. ARTWORK #130435 COE Options for Providing District Support COE review of strengths and weaknesses. Assistance from CCEE.aAssignment of academic expert.
https://lao.ca.gov/reports/2013/edu/lcff/lcff-072913.pdf

^[PDF] Overview of Special Education in California

Most SELPAs are collaborative consortia of nearby districts, county offices of education (COEs), and charter schools, although some large districts have formed their own independent SELPAs, and three SELPAs consist of only charter schools.
https://lao.ca.gov/reports/2013/edu/special-ed-primer/special-ed-primer-010313.pdf