CALIFORNIA'S SCHOOL FINANCE SYSTEM

General-Purpose Funding Represents Around Three-Quarters of K-12 Funding Under Proposition 98 General-purpose funding is estimated at $16.9 billion in 1994-95, around half from the General Fund and half from local property tax revenues.
https://lao.ca.gov/1995/010195_calguide/cgk122.html

Child Abuse and Neglect in California - Part II

A statewide guideline for screening reports exists in order to assist the counties and facilitate uniformity. The percentage of reports "screened out " varies substantially among the counties. In 1994, for example, Los Angeles County "screened out " about 19 percent of reports, compared to 55 percent in Contra Costa County.
https://lao.ca.gov/1996/010596_child_abuse/cw11096b.html

California's Fiscal Outlook 1996-97 Through 1998-99 Chapter 1

Updated Budget Outlook For 1996-97 The 1996-97 Budget Act enacted in July provided for major increases in education funding and a corporation tax cut, as well as a planned year-end reserve of $305 million.
https://lao.ca.gov/1996/112196_fiscal_outlook/outlook96_chapter_1.html

^[PDF] UPDATE OCTOBER 1996

For example, personal income tax receipts were up $111 million, reflecting higher-than-expected withholding and quarterly estimated pay- ments. Bank and corporation revenues for the first three months combined were up $24 million from the forecast.
https://lao.ca.gov/1996/cal_update/oct_96_calupdate.pdf

^[PDF] UPDATE MAY 1997

The state also faces significant costs related to disaster relief expenses and the local prop- erty tax administration loan program. As we indicated in our February Analysis, these latter costs could total $125 million in 1996- 97 and 1997-98 combined.
https://lao.ca.gov/1997/cal_update/may_97_calupdate.pdf

1998 Cal Facts Program Trends--Part I

This annual spending guarantee is met from two revenue sources: state aid and local property taxes. The state provided just over half of all school revenue in 1997-98, while local government sources (property taxes and other local income) contributed 33 percent.
https://lao.ca.gov/1998/1998_calfacts/98calfacts_program_trends_part1.html

^[PDF] An LAO How Does It Work? Proposition 10 What Role Should the Legislature Play in Its Implementation?

It created the California Children and Families First Pro- gram, which will fund early childhood development programs from rev- enues generated by increases in the state excise taxes on cigarettes and other tobacco products.
https://lao.ca.gov/1999/011399_prop10.pdf

Shifting Gears: Rethinking Property Tax Shift Relief

What does this level revenue loss mean to these nine counties? As a reference point, the counties shown in the large losses column are losing revenues at roughly the same rat e as counties commonly collect revenues from local sales taxes, local transportation taxes, utility user taxes, hotel
https://lao.ca.gov/1999/020299_property_tax_shift.html

California's Tax Expenditure Programs

California's Tax Expenditure Programs
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_contents.html

California's Tax Expenditure Programs: Other State Tax Programs

California's Tax Expenditure Programs: Other State Tax Programs Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Other State Tax Programs--Overview The remaining state tax expenditure programs (TEPs), detailed in the following section, involve state excise taxes
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_othertaxes_overview.html