The Local Control Funding Formula for School Districts and Charter Schools

Jan 9, 2023 - The state must also must provide at least $200 per student from the EPA to all school districts, charter schools, and county offices of education and at least $100 per full ‑time equivalent student to community college districts.
https://lao.ca.gov/Publications/Report/4661

A student’s right to a high-quality public education. [Ballot]

Dec 16, 2022 - 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/2022-007

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - As described in our recent report , the state collects this “retail” tax primarily at the wholesale level, effectively making it an ad valorem tax on wholesale prices. Local Taxes. Many cities and counties levy cannabis taxes.
https://lao.ca.gov/Publications/Report/4123

An Update on California Competes [EconTax Blog]

Mar 10, 2023 - The figure below shows two measures of investments promised by California Competes tax credit recipients (1) capital investments per $1 of tax credit and (2) new jobs per $100,000 of tax credit (adjusted for inflation).
https://lao.ca.gov/LAOEconTax/Article/Detail/771

Managed care organization tax. [Ballot]

Oct 27, 2023 - Overview of MCO Tax California Taxes MCOs ’ Enrollment to Help Cover its Share of Medi-Cal Costs. One of the fund sources California currently uses to support Medi-Cal is a tax on MCOs known as the “MCO tax. ” California has had such a tax or fee for nearly 20 years.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-024

U.S. Retail Sales Update: September 2023 [EconTax Blog]

Oct 17, 2023 - U.S. retail sales have grown 2.1 percent over the last 3 months and 3.8 percent over the last 12 months. Retail sales growth has well outpaced inflation over the last 3 months, but not over the last 12 months.
https://lao.ca.gov/LAOEconTax/Article/Detail/787

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

May 12, 2021 - Significant Reliance on Sales Tax Revenue. Many cities rely on sales tax revenue as a major revenue source for their budget. In the case of the 24 c ities most reliant on sales tax (the top 5 p ercent), sales and use tax collections in 2018 ‑ 19 c onstituted between 31 p ercent and 70 p ercent of total local revenues.
https://lao.ca.gov/Publications/Report/4428

The 2023-24 Budget: Analysis of Child Welfare Proposals and Implementation Updates

Feb 22, 2023 - Until 2011 ‑12, the state General Fund and counties shared significant portions of the nonfederal costs of administering CWS. In 2011, the state enacted legislation known as 2011 realignment, which dedicated a portion of the state ’s sales and use tax and vehicle license fee revenues to counties to administer child welfare and foster care programs (along with some public safety, behavioral health, and adult protective services programs).
https://lao.ca.gov/Publications/Report/4698

Funding for students attending private schools. [Ballot]

Nov 2, 2023 - It also includes a small number of schools operated by county offices of education and a few schools operated directly by the state. School Districts Are the Largest Component of the Public School System.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-026

Achieving the Goals of the SB 678 County Probation Grant Program [Publication Details]

Oct 10, 2023 - Achieving the Goals of the SB 678 County Probation Grant Program [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4806