LAO 2005 Budget Analysis: California Community Colleges (6870)

As a result of tax base differences that predate Proposition  13 in 1978, coupled with somewhat complex district allocation formulas, community college districts receive different amounts of funding for their students.
https://lao.ca.gov/analysis_2005/education/ed_21_6870_CCC_anl05.htm

LAO 2005 Budget Analysis: Department of Insurance (0845)

Insurance companies receive tax credits for investing in qualified projects. The COIN currently has three staff. This proposal would restore a position lost in re cent reductions. With the current fund condition, this program could maintain current operations for another year without the augmentation.
https://lao.ca.gov/analysis_2005/general_govt/gen_03_0845.htm

LAO 2005 Budget Analysis: Franchise Tax Board (1730)

LAO 2005 Budget Analysis: Franchise Tax Board (1730) Analysis of the 2005-06 Budget Bill Legislative Analyst's Office February 2005 Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state's two major tax collection agencies.
https://lao.ca.gov/analysis_2005/general_govt/gen_08_1730.htm

LAO 2005 Budget Analysis: California Highway Patrol (2720)

Unlike regular service retirements, IDR retirees do not pay state or federal income taxes on half of their annual pension amo unt. Workers' Compensation Costs Increasing; IDR Incidence for Uniformed Staff High.
https://lao.ca.gov/analysis_2005/transportation/tran_04_2720_anl05.htm

LAO 2005 Budget Analysis: Department of Motor Vehicles (2740)

Additionally, the department licenses and regulates vehicle-related businesses such as automobile dealers and driver trainin g schools, and also collects certain fees and tax revenues for state and local agencies.
https://lao.ca.gov/analysis_2005/transportation/tran_05_2740_anl05.htm

LAO 2006 Budget Perspectives and Issues: An Overview of State Expenditures

The one-time factors included an accounting change to Medi-Cal, increased federal funds (which temporarily offset state spending), savings related to a restructuring of debt-service payments, and a two-year shift of property taxes from local governments to schools (resulting in savings to the General Fund).
https://lao.ca.gov/analysis_2006/2006_pandi/pi_04_ov_anl06.html

LAO 2006 Budget Analysis: Capitol Outlay Overview

Although the repayment of th ese bonds comes directly from a one-quarter-cent share of the sales and use tax transferred from local agencies, the General Fund is required to make equivalent Proposition 98 payments to schools to compensate them for their transfer of property tax revenues under the state‘s so-called “triple flip” budgetary arrangement.
https://lao.ca.gov/analysis_2006/cap_outlay/co_01_ov_anl06.html

LAO 2006 Budget Analysis: Department of Justice (0820)

Moreover, other affected agencies, such as the tax and licensing agencies, use current DOJ staff when their assessments are challenged in court. Since EEEC has only been in existe nce for less than a year, it may be premature to establish an ongoing unit within DOJ.
https://lao.ca.gov/analysis_2006/crim_justice/cj_03_0820_anl06.html

LAO 2006 Budget Analysis: Education Overview

This is due primarily to the conclusion of a two-year arrangement under which local governments annually transferred $1.3 billion in local property taxes to schools. The end of those transfer s requires the General Fund to backfill the loss in revenue.
https://lao.ca.gov/analysis_2006/education/ed_01_ov_anl06.html

LAO 2006 Budget Analysis: Proposition 98 Update

The additional property tax revenues provided to local government resulted in less property tax revenues being available for schools. So, the state provided schools additional General Fund revenues to backfill the reallocated property tax revenues.
https://lao.ca.gov/analysis_2006/education/ed_02_anl06.html