LAO Publications

Revenue volatility presents a key challenge for state budgeting and the state has a poor track record of setting aside reserves when t imes are good to help balance the budget during later economic downturns.
https://lao.ca.gov/publications?page=49&year=0&publicationType=0

LAO Publications

The personal income tax is the state's main revenue source, the property tax is the major local tax, and the state and loc al governments both receive revenue from the sales and use tax. In addition, many smaller taxes raise revenue for state and local government operations.
https://lao.ca.gov/publications?page=5&year=0&publicationType=0

LAO Publications

Given the serious shortcomings of the state's child care and development system, we recommend the Legislature fundamentally restructure it. Our report lays ou t a plan for a new, simplified, more rational system that treats similar families similarly.
https://lao.ca.gov/publications?page=50&year=0&publicationType=0

LAO Publications

In n ominal terms, the state's corporation tax has tended to grow over time, but it is a volatile tax. Moreover, since the mid-1980s, various legislative actions have reduced revenues t his tax produces for the state General Fund.
https://lao.ca.gov/publications?page=51&year=0&publicationType=0

LAO Publications

The increased costs reflect pay increases for most state workers, rising health and pension benefit costs, and a net increase in the number of state workers. In this report, we provide an overview o f the state workforce, current collective bargaining agreements, and state employee compensation costs in 2014-15.
https://lao.ca.gov/publications?page=52&year=0&publicationType=0

LAO Publications

Format: February 11, 2014 - Presented to Senate and Assembly Human Services Committees Format: A Review of State Budgetary Practices for UC and CSU February 11, 2014 - Over the last six years, the state has moved away from its traditional budgetary approach for the University of California (UC) and the California State University (CSU).
https://lao.ca.gov/publications?page=53&year=0&publicationType=0

LAO Publications

We make a number of recommendations in the report, including (1) continuing the exemption for most re gionally accredited schools but conducting a limited review of business practices for a small number of these schools that are deemed higher risk, (2) reducing the scope of reviews for some nationally accredited schools that currently are subject to full state oversight, and (3)
https://lao.ca.gov/publications?page=54&year=0&publicationType=0

LAO Publications

If adop ted, the MOU would modestly increase state costs in 2013-14. Depending on decisions made by the Department of Finance, a general salary increase for all Unit 18 employees could inc rease state costs beginning in 2014-15 and thereafter.
https://lao.ca.gov/publications?page=55&year=0&publicationType=0

LAO Publications

If the state took these steps, we estimate it could achieve net General Fund savings of about $6 million in 2013-14 and $28 million annually upon full implem entation in 2014-15 (assuming the state implements the Medi-Cal expansion).
https://lao.ca.gov/publications?page=57&year=0&publicationType=0

LAO Publications

All Years2018201720162015201420132012201120102009200820072006200520042003200220012000199919981997199619951994199319921991199019891988198719861985198419831982198119801979197819771976197519741973197219711970196919681967196619651964196319621961196019591958195719561955195419531952195119501949194819471945All PublicationsHandoutOtherPostReportHandout March 21, 2013 - Presented to Senate Budget
https://lao.ca.gov/publications?page=59&year=0&publicationType=0