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LAO 2008 Budget Analysis: Department of Forestry and Fire Protection (3540)

Lands owned by the federal government or incorporated within existing city limits are excluded from SRA. Also, if the density of houses is greater than three units per acre, the Board of Forestry generally removes these lands from SRA and local governments become responsible for fire protection.
https://lao.ca.gov/analysis_2008/resources/res_anl08007.aspx

LAO 2007 Budget Analysis: Legislative Oversight of State Employee Compensation

Currently, the law specifies that DPA will survey the “total compensation” (including both base salaries and some other categories of compensation) provided to officers employed by Los Angeles County and the Cities of Los Angeles, San Diego, San Francisco, and Oakland annually.
https://lao.ca.gov/analysis_2007/2007_pandi/pi_08_anl07.aspx

[PDF] Abusive Tax Shelters: Impact of Recent California Legislation

Valuable assets are then transferred to the Roth corporation and subse- quently sold, with no taxes being paid by the Roth corporation. The result is that income from such sales escapes taxation, since no tax was paid on the transfer of the asset and Roth account funds are not taxed upon withdrawal.
https://lao.ca.gov/2006/abusive_tax_shelters/abusive_tax_shelters_012706.pdf

[PDF] California Public Higher Education: Funding Supplemental Services for Low-Income and First-Generation Students

Also, because the programs are set in statute and regulations—and funding generally cannot be transferred across programs—the system is not nimble in responding to new information, including changing student needs.
https://lao.ca.gov/reports/2017/3724/Funding-Supplemental-Services-Low-First-122017.pdf

[PDF] Health Care Reform

When this happens, the contribution that the employer would have made to its in-house insurance plan on behalf of that employee is transferred to the pool. This removes incentives that the employer may have had to design an in- house insurance plan in a way that would discourage participation.
https://lao.ca.gov/2008/hlth/health_reform/health_reform_012208.pdf

[PDF] The 2020-21 Budget: Structuring the Budget

For example, the 2016-17 budget anticipated General Fund revenues (excluding transfers) would total $124.2 billion for that year. That estimate was ultimately too high by about $1 billion, with actual revenues in 2016-17 now estimated to be $123.4 billion.
https://lao.ca.gov/reports/2020/4150/structuring-budget-021020.pdf

[PDF] The 2016-17 Budget: Analysis of the Human Services Budget

Figure 6 CalWORKs Budget Summary All Funds (Dollars in Millions) 2015-16 Estimated Change From 2015-16 Amount Percent Cash grants $3,051 $2,963 -$88 -3% Employment services 1,468 1,390 -78 -5 Stage 1 child care 410 394 -16 -4 Administration 494 482 -12 -2 Othera 95 102 7 7 Totals $5,518 $5,331 -$187 -3% a Excludes transfer of federal Temporary Assistance for Needy Families block
https://lao.ca.gov/reports/2016/3351/human-services-analysis-021116.pdf

[PDF] The County-State Partnership

Revenues from the VLF are distributed to cities and counties (according to a statutory formula) after state administrative costs are deducted. (State voters passed a constitutional amendment in 1986 dedicating VLF revenues to cities and counties, in response to several years in which the state used these funds to help balance the state's budget.)
https://lao.ca.gov/1991/reports/542_0291_county_state_partnership.pdf

[PDF] Tax Expenditure Reviews

Due to ownership changes in the refi ning industry, however, it appears that no new credits will be claimed in future years. In fact, some of the credits already paid out will likely be re- captured, as provided for under the provisions of the program.
https://lao.ca.gov/2007/tax_expenditures/tax_expenditures_1107.pdf