^[PDF] Highlights of the 2006-07 Perspectives & Issues

Many other public employers (including the University of California, school districts, cities, and counties) face similar pressures. We find that the current method of funding these benefits defers payments of these costs to future generations.
https://lao.ca.gov/analysis_2006/2006_pandi/highlights/pandi_highlights_022206.pdf

LAO 2006 Budget Analysis: Capitol Outlay Overview

Although the repayment of th ese bonds comes directly from a one-quarter-cent share of the sales and use tax transferred from local agencies, the General Fund is required to make equivalent Proposition 98 payments to schools to compensate them for their transfer of property tax revenues under the state‘s so-called “triple flip” budgetary arrangement.
https://lao.ca.gov/analysis_2006/cap_outlay/co_01_ov_anl06.html

LAO 2006 Budget Analysis: Education Overview

This is due primarily to the conclusion of a two-year arrangement under which local governments annually transferred $1.3 billion in local property taxes to schools. The end of those transfer s requires the General Fund to backfill the loss in revenue.
https://lao.ca.gov/analysis_2006/education/ed_01_ov_anl06.html

LAO 2006 Budget Analysis: Proposition 98 Update

Figureshows that starting in 2004-05, the state transferred a net of $3.9燽illion in local property taxes from schools to local governments. These transfers increase to $6.8燽illion in 2006-07, due primarily to the end of a two-year agreement under which local governments transferred $1.3燽illion annually in property taxes to schools.
https://lao.ca.gov/analysis_2006/education/ed_02_anl06.html

LAO 2006 Budget Analysis: After School Programs and Proposition 49

Specifically, the administration proposes to allow elementary and middle schools currently supported by federal 21 st Century funds to transfer into ASES. This proposal would free up 21 st Century funds that the administration redirects to high school after school programs to help assist students in passing the high school exit exam.
https://lao.ca.gov/analysis_2006/education/ed_09_anl06.html

LAO 2006 Budget Analysis: Board of Equalization (0860)

Under current law, voters within local government jurisdictions-cities, counties and special districts-can approve special SUT rates that are imposed as an additional tax within th e boundaries of a specific geographic area or STJ.
https://lao.ca.gov/analysis_2006/general_govt/gen_07_0860_anl06.html

LAO 2006 Budget Analysis: Department of Alcohol and Drug Programs (4200)

The administration proposes to continue to fund Proposition 36 activities through a General Fund appropriation in the annual budget bill that would be transferred to the existing Proposition 36 trust fund.
https://lao.ca.gov/analysis_2006/health_ss/hss_07_4200_anl06.html

LAO 2006 Budget Analysis: Department of Developmental Services (4300)

However, access to other generic services, such as county and city recreation programs, can vary regionally, with the result that some RCs spend considerably more for some recreational services than others.
https://lao.ca.gov/analysis_2006/health_ss/hss_11_4300_anl06.html

^[PDF] Highlights of the 2006-07 Analysis

(Analysis, page G-18.)  Transfer of Trial Court Facilities Barely Happening  Current law requires the transfer of about 450 trial court facilities from the counties to the state by June 30, 2007. Only four have transferred to date.
https://lao.ca.gov/analysis_2006/highlights/analysis_highlights_022206.pdf

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

We think that there is an opportunity to create General Fund savings by transferring 10 Part IV: Perspectives on State Expenditures unspent funds from the AB 142 appropriation back to the General Fund, replacing these funds with bond funds.
https://lao.ca.gov/analysis_2007/2007_pandi/Pandi_07.pdf