Understanding Your Property Tax Bill - The 1 Percent Tax—Where Does Your Money Go? [Video]

This includes cities, the county, special districts, and schools and community college districts. Educational Revenue Augmentation Fund (ERAF). This is a countywide multi-purpose fund originally created  to provide funding for schools For many reasons, the system of distributing these revenues has become very complex.
https://lao.ca.gov/Videos/Player?playlistId=96&videoId=144

Allocating Local Sales Taxes: Issues and Options [Publication Details]

Jan 24, 2007 - Recent agreements between cities and private businesses involving diversions of millions of dollars of local sales taxes have highlighted concerns raised over the years about the present “situs-based” system for allocating local sales taxes.
https://lao.ca.gov/Publications/Detail/1540

The 2016-17 Budget: Local Government Mandates--Reasonable Reimbursement Methodology

Mar 17, 2016 - (Notably, reductions to community college claims reflected over half of the total adjustments.) Each audit report, which typically is performed by one auditor, requires six months to one year to complete.
https://lao.ca.gov/Publications/Report/3395

The 2018-19 Budget: County Assessor Funding

Feb 15, 2018 - This is because state law guarantees schools and community colleges (schools) a minimum amount of funding each year through a combination of property taxes and state funds. If property taxes received by schools decrease (increase), state funding generally must increase (decrease).
https://lao.ca.gov/Publications/Report/3756