The 2025-26 Budget: State Mandates—Regional Water Quality Control Boards

May 30, 2025 - (Although the commission also found certain activities to be mandates for the Riverside County Flood Control and Water Conservation District, it determined that the district’s associated costs were not reimbursable by the state because the district had offsetting revenues to pay for them.)
https://lao.ca.gov/Publications/Report/5054

The 2023-24 Budget: County of Los Angeles Citizens Redistricting Commission Mandate

May 2, 2023 - In order to provide equal and lawful representation of residents across all districts of a representative body for a jurisdiction, district boundaries of elective offices must be redrawn every ten years after the federal government releases the findings from the census.
https://lao.ca.gov/Publications/Report/4766

The 2025-26 Budget: State Mandate—Santa Ana Regional Water Quality Control Board

May 5, 2025 - In 2010, Orange County, Orange County Flood Control District, and 14 cities within Orange County filed a test claim with CSM contending that various sections of the 2009 permit represented state-reimbursable mandated activities.
https://lao.ca.gov/Publications/Report/5039

An Initial Look at Effects of the COVID-19 Pandemic on Local Government Fiscal Condition

May 12, 2021 - For example, some types of special districts, such as fire protection districts that provide emergency response, were directly involved in responding to COVID ‑19 and had associated costs, while other special districts, like mosquito and vector control districts, may have been less affected by COVID ‑19 and likely had more limited expenditure pressures as a result.
https://lao.ca.gov/Publications/Report/4428

The 2014-15 Budget: Changes to a Local Infrastructure Financing Tool [Publication Details]

Mar 11, 2014 - Over the last couple decades, cities and counties rarely have used infrastructure financing districts. Instead, they have opted to use alternative methods to fund infrastructure, including using redevelopment agency funds.
https://lao.ca.gov/Publications/Detail/2970

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

The 2018-19 Budget: County Assessor Funding

Feb 15, 2018 - State law authorizes counties to recover a portion of their property tax administration costs from cities and special districts. The county may charge each city and special district an amount proportionate to its share of countywide property tax revenues.
https://lao.ca.gov/Publications/Report/3756

Making Government Make Sense: A More Rational Structure for State and Local Government [Publication Details]

Feb 1, 1993 - We offer a model of a rational organization (or "realignment") of state, county, city, and special district responsibilities. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/156

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

Mar 17, 2016 - Local governments include counties, cities, local educational agencies (LEAs) such as school districts, and special districts. Historically, the state often deferred reimbursement. Proposition 1A (2004), which applies to non-education-related mandates, amended the Constitution to require the state to either (1) pay most mandate reimbursements in the annual budget act or (2) or suspend or repeal the mandate(s).
https://lao.ca.gov/Publications/Report/3395

Housing and Homelessness Funding Impacting Children

Mar 25, 2019 - Provides teachers, administrators, and school district employees with loans used for down payment assistance and/or closing costs of first homes. Single Family Down Payment Assistance. Provides loans for down payment assistance.
https://lao.ca.gov/Publications/Report/3985