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

Housing and Homelessness Funding Impacting Children

Mar 25, 2019 - Earned Income Tax Credit. A state and federal income tax credit for low ‑income working families and individuals, which reduces the tax amount owed by the tax ‑filer and, in some cases, may provide eligible filers with a refundable income amount.
https://lao.ca.gov/Publications/Report/3985

The 2023-24 California Spending Plan: Human Services

Nov 6, 2023 - An additional $170.1  million ($104.4  million General Fund) is appropriated in 2023-24 for updates to CalSAWS (and other smaller information technology systems) to automate recent state budget and policy actions, and to maintain and operate the California Work Opportunity and Responsibility to Kids Information Network (CalWIN) system until all remaining CalWIN counties migrate to CalSAWS by the federal deadline of December 31, 2023.
https://lao.ca.gov/Publications/Report/4812/5

The 2019-20 Budget: California Spending Plan—Health and Human Services

Oct 17, 2019 - Because the MCO tax is a health care-related tax imposed on Medicaid services, it must be approved by the federal government. Figure 8 Comparing the Tax Rates of the Previous and Reauthorized MCO Taxes Member Months a Tax Rate Per Member Month Previous Tax: 2018 ‑19 Rates Reauthorized Tax: 2019 ‑20 Rates Medi ‑Cal Enrollees
https://lao.ca.gov/Publications/Report/4104

The 2021-22 Spending Plan: Human Services

Nov 22, 2021 - The state has funded the restoration of IHSS service hours with General Fund since 2016 ‑17 so long as the managed care organization (MCO) tax established in 2016 was in place. While the 2016 MCO tax expired at the end of 2018 ‑19, the 2019 ‑20 budget continued the use of General Fund to restore IHSS service hours, subject to potential suspension on December 31, 2021.
https://lao.ca.gov/Publications/Report/4476/4

The 2024-25 Budget: IS and IT Project Proposal Tables

Feb 9, 2024 - IT = information technology; CDT = California Department of Technology; TF = total funds; GF = General Fund; OF = other funds; EDD  =  Employment  Development Department; CalSTRS = State Teachers ’ Retirement System; PSP = Pension Solution Project; N/A = not applicable; CalHHS  =  California Health and Human Services Agency; DSS = Department of Social Services; CWS ‑CARES = Child Welfare Services
https://lao.ca.gov/Publications/Report/4836

The 2022-23 Budget: Analysis of Child Welfare Proposals and Program Implementation Updates

Feb 22, 2022 - Tax Credit for Former Foster Youth: $20  million estimated reduction in revenue to provide fully refundable tax credits of around $1,000 to former foster youth age 18  through  25 who are eligible for the California Earned Income Tax Credit.
https://lao.ca.gov/Publications/Report/4558

The 2022-23 Budget: Analysis of the Governor’s CalWORKs Proposals

Feb 11, 2022 - 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/4530

The 2019-20 Budget: Assessing the Governor's 1991 Realignment Proposals

Mar 8, 2019 - Rather than reimburse counties based on their actual costs, the state typically provides counties specific revenue sources —like a portion of the sales tax —to pay for their increased fiscal responsibilities (share of cost) under realignment.
https://lao.ca.gov/Publications/Report/3962

The 2019-20 Budget: Analysis of the Department of Social Services Budget

Feb 22, 2019 - Under current law, the General Fund has supported the restoration of IHSS service hours, which were previously reduced by 7   p ercent, so long as the MCO tax is in place. (Additional information on the MCO tax can be found in our report, The 2019‑20 Budget: Analysis of the Medi‑Cal Budget .)
https://lao.ca.gov/Publications/Report/3947