^[PDF] A Primer: Funding Higher Education

The state should provide sufficient financial aid to offset fee increases for financially needy students. State Currently Lacks Explicit Fee Policy. Since 1996, the state has had no guiding fee policy.
https://lao.ca.gov/2005/fund_highred/062905_fundng_highred.pdf

Major Features of the 2005 California Budget

Supplemental Security Income/State Supplementary Program State Cost-of-Living Adjustment (COLA) Suspension. Budget related legislation suspends the state COLA for January 2006 (the 2005-06 fiscal year) and January 2007 (the 2006-07 fiscal year).
https://lao.ca.gov/2005/major_features/2005-06_major_features.htm

^[PDF] Medi-Cal Expenditure Projection Comparison

The PPIC report states that prior efficiencies that have permitted California’s program to grow at a slower rate in the past than other states’ Medicaid programs (such as enrollment in managed care) will, on the whole, no longer be able to hold down the growth of Medi-Cal costs in the future.
https://lao.ca.gov/2005/medical/081605_medical_expenditures_letter.pdf

^[PDF] Part D Stands for Deficit: How the Medicare Drug Benefit Affects Medi-Cal

We also analyze the potential fiscal effect on the state of providing “wrap-around” coverage to the dual eligibles, the requirement under Part D that the state make “clawback” payments to the federal government, and other aspects of the new federal law.
https://lao.ca.gov/2005/medicare/medicare_031605.pdf

^[PDF] Lowering the State's Costs for Prescription Drugs

California, like all other states, has experi- enced this growth in prescription drug costs. According to a 2002 Bureau of State Audits review, the five state agencies that most fre- quently purchase drugs experienced an annual average increase of 34 percent in their drug costs from 1996 to 2001.
https://lao.ca.gov/2005/prscrptn_drugs/prscrptn_drugs_021005.pdf

^[PDF] Revenue Volatility in California

Also, assume that during the expansion phase of a business cycle, 7L 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 state policymakers generally have little control in the short term) and how much is due to the basic underlying characteristics of the tax struc- ture (which can be changed).
https://lao.ca.gov/2005/rev_vol/rev_volatility_012005.pdf

^[PDF] Tax Agency Consolidation: Remittance and Return Processing

FTB BOE Combined 20L E G I S L A T I V E A N A L Y S T ’ S O F F I C E tween the time payment was mailed by the taxpayer and when it was deposited by the state. These delays in making deposits would lead to a considerable loss in interest earnings by the state—sometimes exceeding millions of dollars annually.
https://lao.ca.gov/2005/tax_agcy_consolidation/tax_consolidation_011005.pdf

^[PDF] MOU Fiscal Analysis: Bargaining Unit 10 (Professional Scientific)

Since CalPERS premiums are increasing by 12 percent on average in 2007, state costs would still increase in 2007 under the proposed MOU. In addition, beginning in 2007, the agreement would require new employees to work for the state for two years before receiving the full state contributions for dependent health premiums.
https://lao.ca.gov/2006/MOU_Fiscal/MOU_Unit10_082506.pdf

^[PDF] Abusive Tax Shelters: Impact of Recent California Legislation

Other States’ Approaches to Tax Shelters When California adopted its ATS legislation in 2003, no other states had attempted to target ATSs through such a focused and sustained effort. Most states simply pursued such cases as tax returns came up for audit for other reasons, or the states were notified of the use of a particular ATS transaction by the IRS.
https://lao.ca.gov/2006/abusive_tax_shelters/abusive_tax_shelters_012706.pdf

^[PDF] Cal Facts 2006: State Budget

State Operations Spending In Billions Corrections and Rehabilitation $7.9 Infrastructure Debt Service 4.2 University of California 2.9 California State University 2.7 All Other 6.1 State Operations State Budget 35 Higher Education Represents Over One-Third of State Employment 2005-06  In 2005-06, the
https://lao.ca.gov/2006/cal_facts/calfacts_budget_2006.pdf