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

While we find that the administration 's economic and revenue forecasts are reasonable, we are concerned that the amount of property tax revenues from former redevelopment agencies (RDAs) may be substantially less than the May Revision assumes in 2011-12 and 2012-13.
https://lao.ca.gov/Videos/Player?playlistId=75

Training

Topics for these sessions have included how K-12 education is funded in California, tax subsidies for the film industry, and a discussion about state and local mandates. Analysts also attend a wide variety of conferences and educational seminars, and conduct site visits in support of their continuing professional development.
https://lao.ca.gov/Careers/Training

Other Budget Issues

Filter by Subject Area or Budget Item All Subject Areas Transportation, Business and Housing Resources and Environmental Protection Criminal Justice Higher Education K-12 Education Social Services Health Revenues General Government Child Care All Budgets 0.5-Crosscutting 0250-Judiciary 0840-State Controller 0845-Department of Insurance 0855-California Gambling Control Commission 0860-State Board
https://lao.ca.gov/Recommendations?Year=2014

The 2016-17 Budget: California's Fiscal Outlook - California's Fiscal Outlook [Video]

If the economy continues to grow through 2019-20, annual operating surpluses and larger reserves could materialize, and there may be capacity for some new budget commitments—whether spending increases or tax reductions.
https://lao.ca.gov/Videos/Player?playlistId=95&videoId=143

2007 Initiative Analysis: California Marriage Protection Act (version 2)

(The law affects matters such as the receipt of federal benefits and federal taxes.) State Laws. The State Constitution currently does not define marriage. Under current California statute, only marriage between a man and a woman is valid and recognized.
https://lao.ca.gov/ballot/2007/070516.aspx

LAO Publications

In 2012-13, the state will face highe r costs due to expiration of a number of temporary budget measures, an increase in Proposition 98 school costs under current law, the repayment of its Proposition 1A property tax l oan, and other factors.
https://lao.ca.gov/Publications?page=148&year=0&productid=0&categoryid=0

LAO Environment and Natural Resources

Recommendations in this report include, among many others: (a) Simplify and Consolidate K-12 General Purpose Funding, (b) Promote the Adoption of Health Information Technology in California, (c) Fund Inmate Education Programs Based on Actual Attendance, and (d) Increase and Index the State Gas Tax.
https://lao.ca.gov/Policy-Areas?areaId=10&category=0&year=0&page=21

Funding for Transportation: What the New Federal Act Means for California

Because fuel excise tax revenues to the HTF were lower than projected in 2003, for example, this resulted in a downward fund adjustment to many highway and safety programs. However, under the new federal act, funding to highway and safety programs would not be reduced when tax revenues decline so long as the HTF balance exceeds $6 billion.
https://lao.ca.gov/2006/trans_SAFETEA/trans_SAFETEA_011906.htm

^[PDF] LAO 2003 Budget Analysis: Education Chapter

A similar approach was taken by the Legislature when the sales and use tax was raised to pay for repair of damages caused by the Loma Prieta earthquake. Spe- cifically, the legislation authorizing the tax stated that the sales and use tax revenues did not affect the minimum guarantee, and if a party ever legally challenged the impact the new tax had on Proposition 98, then the minimum guarantee would be suspended.
https://lao.ca.gov/analysis_2003/education/ed_anl03.pdf

^[PDF] Analysis of School District Reserves

California’s tax system relies heavily on income taxes paid by individuals and businesses, which are quite volatile revenue sources. Since more than 40 percent of the state’s General Fund expenditures relate to K-12 education, this volatility affects school funding.
https://lao.ca.gov/reports/2015/edu/district-reserves/district-reserves-012115.pdf