^[PDF] Counties and the State Budget

County general purpose revenue (GPR) comes from a variety of sources, including the property tax, state general purpose subventions, and the sales tax. Due to the con- straints imposed by Proposition 13, counties have very limited power to increase GPR.
https://lao.ca.gov/reports/1995/counties_and_the_state_budget.pdf

^[PDF] The 2012-13 Budget: California's Fiscal Outlook

Therefore, in calculating the minimum guarantee for 2012-13, our forecast assumes that all sales tax revenues are included in the Proposition 98 calculation, increasing the 2011-12 spending base by $2 billion.
https://lao.ca.gov/reports/2011/bud/fiscal_outlook/fiscal_outlook_2011.pdf

^[PDF] The 2012-13 Budget: Overview of the May Revision

Revised Tax Initiative Proposal Is Centerpiece of Governor’s Plan. In March, the Governor introduced a revised temporary tax initiative with lower sales and use tax (SUT) rates and higher PIT rates on higher-income Californians.
https://lao.ca.gov/reports/2012/bud/may_revise/overview-may-revise-051812.pdf

^[PDF] Insufficient ERAF: Examining A Recent Issue in Local Government Finance

In general, basic aid districts (1) receive comparatively high property tax revenue—because of substantial property wealth and/or they receive a higher share of the property tax (for more information on property tax allocation, see our report, Understanding California’s Property Taxes) and (2) serve a community with a comparatively smaller school- aged population.
https://lao.ca.gov/reports/2012/localgov/ERAF/eraf-121812.pdf

^[PDF] Evaluation of the Statewide Project Management Office

For instance, some larger departments, such as the gutter analysis full L E G I S L A T I V E A N A L Y S T ’ S O F F I C E A N L A O R E P O R T 4 Franchise Tax Board, often simultaneously manage multiple IT projects of high complexity and have demonstrated strong project management capacity.
https://lao.ca.gov/reports/2017/3723/Evaluation-statewide-PMO-120717.pdf

^[PDF] The 2018-19 Budget: Repaying the CalPERS Borrowing Plan

Whereas the General Fund receives revenues from various taxes and fees that can be used for any public purpose, other funds have programmatic restrictions. For instance, special funds have specific revenue sources (such as user fees) and programmatic uses established in state law.
https://lao.ca.gov/reports/2018/3797/Repaying-CalPERS-Borrowing-040418.pdf

How Does California’s Local Government Fiscal Base Rate?

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide12.html

^[PDF] Variation in County Fiscal Capacity

For example, counties cannot increase their property tax rate, and must get voter approval to increase other taxes. As service demands or costs grow over time, state-required programs and local programs compete for the growth in the existing GPR base.
https://lao.ca.gov/1990/reports/528_0290_variation_in_county_fiscal_capacity.pdf

^[PDF] Focus Budget 1994 Highlighting Major Features

Property Tax Shifts. Chapter 155, Statutes of 1994 (AB 860, Pringle), requires county auditors to increase the amount of property taxes transferred to the Educational Revenue Augmentation Fund (ERAF) in 1994-95.
https://lao.ca.gov/1994/1043_0794.pdf

^[PDF] California Update: The Fiscal Impact of Tuberculosis in California

For example, suspension of the renters' tax credit may have resulted in later filing than in past years, particul.arly by lower-income tax- payers. The level of withholding payments, however, is consistentwith astrongereconomy than expected at the end of 1993.
https://lao.ca.gov/1994/reports/cal_update_fiscal_impact_of_tb_62_0494.pdf