Analysis of School District Reserves

School District Reserves Lower Than California Cities. California has 482 cities that perform various activities such as providing police and fire services. Cities receive most of their funding from fees, sales taxes, and property taxes.
https://lao.ca.gov/reports/2015/edu/district-reserves/district-reserves-012115.aspx

^[PDF] Appendix 1, Figure 4 Reversions Proposed in the 2024–25

Appendix 1, Figure 4 Reversions Proposed in the 2024–25 Governor’s Budget General Fund (In Millions) Department/ Program Area Description 2022–23 2023–24 2024–25 CalWORKs Single Allocation Partial Reversion $337 — — CDTFA Salary Savings — $20 — Child Care GCC budgeting methodology change –15 573 $388 Judicial Branch Trial Court Trust Fund unrestricted fund balance reversion — — 75 Judicial Branch
https://lao.ca.gov/reports/2024/4825/Appendix-1-Spending-Solutions.pdf

^[PDF] Recent Housing and Homelessness Augmentations and Oversight

Cities and Counties. Cities and counties make land use decisions in their communities. While some cities and counties operate their own housing and homelessness programs, often times, they rely on federal and state funding to support their programs.
https://lao.ca.gov/handouts/socservices/2023/Housing-and-Homelessness-Oversight-021523.pdf

LAO 2013-14 Budget Analysis Series: Transportation Proposals

However, we have concerns that the proposed budget bill language that would authorize HSRA to transfer funds appropriated for the program management and oversight contract to state administration to fund these additional positions without appropriate legislative oversight.
https://lao.ca.gov/analysis/2013/transportation/transportation-proposal/transportation-proposals-022113.aspx

LAO 2007 Budget Analysis: Major Expenditure Proposals In the 2007-08 Budget

For the community colleges, we provide data showing the large percentage of degree- and transfer-seeking students that fail to graduate or transfer to four-year institutions. To address these issues, we suggest “student success” block grants that would provide incentives to improve while still allowing community colleges flexibility to develop local solutions.
https://lao.ca.gov/analysis_2007/2007_pandi/pi_05_anl07.aspx

LAO 2007 Budget Analysis: Department of Corrections and Rehabilitation (5225)

The administration also proposes to address prison capacity issues with proposals outside of the capital outlay budget through sentencing law changes that would shift low-level offenders from state prison to county jails; establishing a commission to further review state sentencing laws; beginning work to contract for 4,350 beds for female offenders in the community; and, as noted above, transferring 2,260 inmates to facilities in other states.
https://lao.ca.gov/analysis_2007/crim_justice/cj_04_5225_anl07.aspx

LAO 2007 Budget Analysis: Funding for Transportation Programs

Originally, all of the $4.9 billion was to be transferred to the TCRF by 2005-06. However, due to the state’s fiscal condition in the early 2000s, much of this funding was loaned to the General Fund.
https://lao.ca.gov/analysis_2007/transportation/tran_02_anl07.aspx

LAO 2007 Budget Analysis: Implementation of the Transportation Bond

For funds provided directly to locals, recipients include cities and counties, as well as transit authorities, ports, harbors, and ferry terminal operators. All Funds to Be Appropriated by Legislature.
https://lao.ca.gov/analysis_2007/transportation/tran_03_anl07.aspx

LAO 2008 Budget Analysis: In–Home Supportive Services (5180)

In-Home Supportive Services Task Categories Task Cleaning; dusting; picking up; changing linens; changing light bulbs; taking out garbage Laundry Sorting; washing; hanging; folding; mending; and ironing Shopping and Errands Purchasing groceries, putting them away; picking up prescriptions; buying clothing Meal Preparation Planning menus; preparing food; setting the table Meal Cleanup Washing
https://lao.ca.gov/analysis_2008/health_ss/hss_anl08013.aspx

LAO 2009-10 Budget Analysis Series: Transportation: Background

The higher General Fund expenditures reflect the projected increase in Proposition 42 gasoline sales tax transfers to transportation, resulting from the increase in the state sales tax rate proposed by the Governor.
https://lao.ca.gov/analysis_2009/transportation/trans_anl09002.aspx