^[PDF] Overview of California Local Government

States free to design systems that meet residents’ needs and preferences.  Most States Have County and Municipal Governments That Provide a Wide Array of Region Wide and Municipal Services. Most states also have special districts that provide a narrow range of services, such as fi re protection or fl ood control.  Considerable Variation Among
https://lao.ca.gov/handouts/Conf_Comm/2010/Overview_CA_Local_Gov_6_15_10.pdf

2013 Initiative Analysis: Higher Wages for California Workers Act of 2014

Effects on State and Local Revenues This proposal could affect many state and local revenue sources —most notably the state personal and business income taxes and sales taxes of both state and local governments.
https://lao.ca.gov/ballot/2013/130723.aspx

^[PDF] Extend temporary person income tax rate increases on high-income taxpayers (Amendment #1).

State Spending Limit. In addition to Propositions 2, 30, and 98, the State Constitution includes other rules affecting the state budget, such as the state spending limit that has been in place since passage of Proposition 4 in 1979.
https://lao.ca.gov/ballot/2015/150643.pdf

^[PDF] Taxpayer Protection Act of 2010

BACKGROUND Taxes State Taxes. The State Constitution requires a two-thirds vote of each house of the Leg- islature for measures that result in increases in revenues from imposing new state taxes or changing existing state taxes.
https://lao.ca.gov/ballot/2009/090772.pdf

^[PDF] Overview of Infrastructure Planning, Budgeting, and Financing

These plans include both “state-supportable” projects (mostly limited to instruction and research space) and “non-state” projects (such as for student housing or parking).  In the past, the state has adopted a fi ve-year infrastructure plan for all state programs, including its own plan for the public universities’ state-supportable programs.
https://lao.ca.gov/handouts/education/2013/infrastructure-planning-overview-4-25-13.pdf

Share of General Fund Revenue Needed for Bond Payments This

Share of General Fund Revenue Needed for Bond Payments This figure shows estimated costs to pay principal and interest on state bonds as a percentage of projected state General Fund revenues (the state's debt-service ratio).
https://lao.ca.gov/1996/011696_calfacts/cf96g.html

2012 Initiative Analysis: Stop the $100 Billion Bullet Train to Nowhere Act

The state has received $3.5 billion in federal funds dedicated to high-speed rail that require matching state funds. To the extent that Proposition 1A bonds are not sold prior to the passage of this measure to satisfy this match requirement, the state would lose up to $3.3 billion of these federal funds.
https://lao.ca.gov/ballot/2012/120225.aspx

LAO Revenue-Raising Proposals [Publication Details]

Feb 20, 2008 - In so doing, we have applied the same approach as with direct spending programs--that is, we have examined tax-related provisions referred to as tax expenditure programs (TEPs)--and recommended changes to those that are not achieving their stated purposes or are of a lower priority.
https://lao.ca.gov/Publications/Detail/1769

2013 Initiative Analysis: The Marijuana Control, Legalization and Revenue Act of 2014 (Amendment #1-S)

The measure states that existing state and local sales and use taxes shall be applied to marijuana sold for recreational use. However, the measure states that marijuana sold for medical or dietary purposes shall be exempt from such taxes.
https://lao.ca.gov/ballot/2013/130606.aspx

^[PDF] 1959 Budget Analysis: Provision for Salary Increases

Consider the proper internal salary relationships between state classes; and c. Keep expenditures for salary adjustments within a.ppropriation limits. Salaries of other state employees and the University of California are budgeted for on a comparable basis to those set by the State Person- nel Board.
https://lao.ca.gov/analysis/1959/25_salary_1959.pdf