MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Sep 7, 2023 - Through Savings Plus, employees can open a 401(k) and/or a 457(b) account and can choose to make contributions on a pre-tax or post-tax basis to these accounts. Employees can then choose from a variety of investment options, including indexed and m anaged funds and target-date funds.
https://lao.ca.gov/Publications/Report/4800

The 2023-24 Budget: CalWORKs

Feb 22, 2023 - Following a major realignment of state and local responsibilities in 1991, some funds generated by the state sales tax and vehicle license fee accrue to a special fund with a series of subaccounts which pay for a variety of health and human services programs.
https://lao.ca.gov/Publications/Report/4699

Taxation of commercial property. [Ballot]

Oct 2, 2019 - County assessors determine the taxable value of property, county tax collectors bill property owners, and county auditors distribute the revenue among local governments. Statewide, county spending for property tax administration exceeds $600  million each year.
https://lao.ca.gov/BallotAnalysis/Initiative/2019-008

High-quality public education (Version 2). [Ballot]

May 16, 2023 - The public school system consists primarily of school districts and charter schools, as well as a small number of schools operated by county offices of education and a few schools operated directly by the state.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-002

The 2022-23 Budget: In-Home Supportive Services [Publication Details]

Feb 2, 2022 - This post describes the Governor’s budget assumptions and proposals related to the In-Home Supportive Services program and offers relevant issues for Legislative consideration. Update (2/7/22): Time requirement for incentive payment to IHSS providers in the state’s HCBS spending plan has been updated.
https://lao.ca.gov/Publications/Detail/4512

The 2022-23 Budget: In-Home Supportive Services

Feb 2, 2022 - Beginning in 2012 ‑13, however, the historical county share ‑of ‑cost model was replaced with an IHSS county maintenance ‑of ‑effort (MOE), meaning county costs would reflect a set amount of nonfederal IHSS  costs as opposed to a certain percent of nonfederal IHSS  costs.
https://lao.ca.gov/Publications/Report/4512

The 2024-25 Budget: The Governor’s Proposition 98 Funding Maneuver

Feb 15, 2024 - This is because prior ‑year taxes usually have been filed and associated revenues collected by April of any given year. Due to the state conforming to federal tax filing extensions, however, the Legislature only gained a complete picture of 2022 ‑23 tax collections late in 2023 —after the fiscal year already ended.
https://lao.ca.gov/Publications/Report/4840

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - This suggests the potential for at least similar economic benefits if state resources used for film tax credits were instead allocated to other purposes. Does Not Pay for Itself. A recent study from the Los Angeles County Economic Development Corporation found that each $1 of Program 2.0 credit results in $1.07 in new state and local government revenue.
https://lao.ca.gov/Publications/Report/4713

Mental Health Services Act: LAO Update: The Governor's Revised Behavioral Health Modernization Proposal

Aug 21, 2023 - How August 15 th Amendments to SB  326 Respond to Issue Increased County Flexibility to Shift Funding Between Categories … Our analysis of the Governor ’s initial proposal found that the proposed new funding categories likely would result in the need for counties to reduce or redirect spending on some current county programs and services.
https://lao.ca.gov/Publications/Report/4792

The 2021-22 Budget: Behavioral Health: Medi-Cal Student Services Funding Proposal

Feb 17, 2021 - In California, counties provide this comprehensive set of services through SMHS. Children ’s Eligibility for SMHS Determined by Both Counties and Managed Care Plans. As discussed earlier, county behavioral health is responsible for providing SMHS and managed care plans are responsible for providing non ‑SMHS.
https://lao.ca.gov/Publications/Report/4377