California Spending Plan 2002: Chapter 3

Under current law, nonresidents of the state are required to withhold for tax purposes 3.5  percent of the purchase price of commercial property. The budget agreement would expand the withholding requirement on commercial sales to state residents , resulting in a one-time revenue of $225  million for 2002-03.
https://lao.ca.gov/2002/spend_plan_02/0902_spend_plan_chap_3.html

California Spending Plan 2002: Chapter 4

California Spending Plan 2002: Chapter 4 $0   Under the adopted budget plan, the state's future revenue stream from the tobacco settlement is to be sold to provide cash needed to support state operations during 2002-03.
https://lao.ca.gov/2002/spend_plan_02/0902_spend_plan_chap_4.html

President's Welfare Reform Reauthorization Plan—Fiscal Effect on California

Another option is to fund the higher costs from the state's General Fund, and thus spend above the state's MOE requirement. Finally, the state could elect to shift funding within the program from cash grants to employ ment services and child care.
https://lao.ca.gov/2002/welfare_reform/0402_welfare_reform.html

^[PDF] Comments on the Administration’s Spending Limit Proposal

Proposition 98 would only “crowd out” non- Proposition 98 funding under the proposed limit if (1) local property tax reve- nues slowed significantly, (2) the state chose to over-appropriate the mini- mum guarantee, or (3) the student population started to grow faster than state population.
https://lao.ca.gov/2003/admin_spending_limit/120103_admin_spending_limit_proposal.pdf

^[PDF] The 2003-04 Assembly Budget Bill AB 100 (Oropeza)

The budget-year amount reflects program savings, elimination of the VLF backfill, issuance of pension obligation bonds, realignment of certain programs to local governments, accounting changes, and the use of federal funds. !
https://lao.ca.gov/2003/asm_floor/Asm_Floor_Packet_0602203.pdf

^[PDF] CPEC: A Review of Its Mission And Responsibilities

Annual 66905 Designate CPEC as the state educational agency for federal purposes and authorize CPEC to implement federal programs assigned to such agency. Periodically 67002 Participate in the state budget process.
https://lao.ca.gov/2003/cpec/CPEC_0103.pdf

An Overview of California's Enterprise Zone Hiring Credit

For the 2002 tax year, the state had 39 designated EZs as shown on the following page in Figure A-1.  
https://lao.ca.gov/2003/ent_zones/ezones_1203.htm

^[PDF] The Distribution of K-12 Education General Purpose Funds

Unemployment Insurance (UI) The Education Code requires the state to pay district UI costs that exceed the amount incurred by the district in 1975-76. This “additional cost” mechanism was put in place because state courts determined that UI costs constituted a state-mandated local cost.
https://lao.ca.gov/2003/k12_fund_distribution/K12_General_Purpose_Funds_122203.pdf

Major Features of the 2003 California Budget

Most of this decline can be explained by four factors: the VLF rate increase (which reduces state subventions to backfill local governments), new federal funds , borrowing to cover the state's 2003-04 pension obligations, and the Medi-Cal accounting shift from an accrual to cash basis.
https://lao.ca.gov/2003/major_features_03-04/major_features_03-04.html

New Mandates: Analysis of Measures Requiring Reimbursement

The GASB establishes standards of accounting and financial reporting used by state and local governments. The GASB proposal would go further than the Education Code by requiring districts each year to treat retiree health benefits in a manner similar to pension benefits.
https://lao.ca.gov/2003/state_mandates/state_mandates_1203.html