K-12 Funding by Source [EdBudget]

May 21, 2020 - Excludes $5.3 billion deferred from 2020-21 to 2021-22. b Consist primarily of state pension payments on behalf of districts, state debt service on school facility bonds, non-Proposition 98 Child Care programs, and operational expenses of the California Department of Education and other state agencies.
https://lao.ca.gov/Education/EdBudget/Details/388

California Student Aid Commission Budget [EdBudget]

Jan 13, 2021 - California Student Aid Commission Budget [EdBudget] a Less than $500,000 or 0.05%. b Supported by unspent 2019-20 and 2020-21 funds redirected from California Dreamer Service Incentive Grants. c The 2019-20 Budget Act also provided $25 million one time to the Scholarshare Investment Board for the California Kids Investment and Development Savings Program. d Includes Assumption
https://lao.ca.gov/Education/EdBudget/Details/472

The State Appropriations Limit [Publication Details]

Apr 21, 2021 - The State Appropriations Limit [Publication Details] HTML Description: This report: (1) describes how appropriations limits work for the state, school districts, and local governments in California; (2) explains why the limit is a constraint for state government; and (3) concludes with a variety of short- and long-term policy options—both of which we think the Legislature will need to take—in response to the issue.
https://lao.ca.gov/Publications/Detail/4416

The 2020-21 Spending Plan: Human Services

Oct 23, 2020 - Under Cal-OAR, counties are required to develop strategic plans and track specific performance indicators related to CalWORKs over a three-year cycle. Cal-OAR was authorized as part of the 2017 ‑18 spending plan, with the first three-year cycle intended to begin this year.
https://lao.ca.gov/Publications/Report/4286/2

Early Education Annual Funding Rates by Rate System, Setting, and Age [EdBudget]

Dec 20, 2023 - Infant, toddler and 3 year old average rates include respective adjustment factors. Note: All rates reflect full-time, full-year care, with the exception of Transitional Kindergarten and State Preschool—part day, which operate at least 3 hours per day for 180 and 175 days per year respectively.
https://lao.ca.gov/Education/EdBudget/Details/804

The 2021-22 Budget: Assessment of CalHEERS Dashboard

Mar 25, 2021 - While the majority of issues are targeted to be addressed in CalHEERS releases over the next 24 m onths (informing the 24 ‑month CalHEERS roadmap), some issues are scheduled to be addressed in a 2024 r elease once the state migrates from its current SAWS to a single system called the CalSAWS.
https://lao.ca.gov/Publications/Report/4408

Assessing California's Climate Policies—The 2022 Scoping Plan Update

Jan 4, 2023 - The plan assumes a 25  percent reduction in per capita VMT by 2030. In contrast, CARB assumes continuing with current policies (the Reference Scenario) would lead to a 4  percent reduction in VMT by  2045.
https://lao.ca.gov/Publications/Report/4656

How Does Tech Company Equity Pay Affect Income Tax Withholding? [EconTax Blog]

Nov 16, 2023 - Without the stock price gains, current year withholding receipts would be down 1 percent relative to last year, rather than up 1 percent. Background California Employers Make Regular Income Tax Withholding Payments for Their Employees.
https://lao.ca.gov/LAOEconTax/article/Detail/789

How Does Tech Company Equity Pay Affect Income Tax Withholding? [EconTax Blog]

Nov 16, 2023 - Without the stock price gains, current year withholding receipts would be down 1 percent relative to last year, rather than up 1 percent. Background California Employers Make Regular Income Tax Withholding Payments for Their Employees.
https://lao.ca.gov/LAOEconTax/Article/Detail/789

The 2020-21 Spending Plan: Labor and Employment Issues

Oct 5, 2020 - Penalties and settlement awards from PAGA lawsuits are distributed 75  percent to the LWDF and 25  percent to the plaintiffs. In recent years, PAGA proceeds flowing into the LWDF have exceeded expenditures from the fund.
https://lao.ca.gov/Publications/Report/4274