The 2023-24 Budget: Multiyear Assessment

Feb 15, 2023 - The state could reform th e underlying tax structure to make it less volatile, which nearly certainly would involve reducing tax rates for higher ‑income earners. Or, the state could address volatility by building reserves —funds that can be saved during upswings and spent during downturns.
https://lao.ca.gov/Publications/Report/4687

The 2024-25 Budget: Crafting Climate, Resources, and Environmental Budget Solutions

Feb 14, 2024 - The  Legislature  has  flexibility around how it is able to direct GGRF revenues because the program was authorized in a way that is akin to a tax, meaning the funds can legally be used for broad purposes.
https://lao.ca.gov/Publications/Report/4841

The 2024-25 Budget: California Community Colleges

Feb 21, 2024 - Shortfalls can occur as a result of colleges generating lower ‑than ‑budgeted enrollment fee revenue or local property tax revenue. The provisional budget language allows the Chancellor ’s Office to redirect unearned growth funds in this way after underlying apportionment data has been finalized, which occurs after the close of the fiscal year.
https://lao.ca.gov/Publications/Report/4853

Climate Change Impacts Across California - K-12 Education

Apr 5, 2022 - The Legislature also could consider funding emergency management planning grants for districts and county offices of education (COEs) —specifically those that face the greatest risk and/or might have less capacity to prepare and respond to climate threats without state assistance.
https://lao.ca.gov/Publications/Report/4586

The 2023-24 Budget: Office of the State Public Defender

Feb 15, 2023 - The mission of the office was expanded in 2020 to include representation in trial court indigent defense cases —which is in addition to the representation provided by county public defenders and indigent defense counsel.
https://lao.ca.gov/Publications/Report/4680

The 2023-24 Budget: Transitional Kindergarten and State Preschool Proposals

Feb 14, 2023 - In 2021 ‑22, $200  million Proposition  98 General Fund was provided to all local education agencies (LEAs) —school districts, charter schools, and county offices of education —that operate kindergarten programs.
https://lao.ca.gov/Publications/Report/4682

Early Budget Actions to Support In-Person K-12 Instruction and Address Learning Loss

Apr 23, 2021 - Funding is allocated to local education agencies (LEAs) —school districts, charter schools, and county offices of education —based on their share of total 2020 ‑21 Local Control Funding Formula (LCFF) allotments.
https://lao.ca.gov/Publications/Report/4417

The 2021-22 Budget: LAO Preliminary Comments on the May Revision Medi-Cal Budget

May 21, 2021 - CalAIM, as proposed in January, would place new requirements on counties to initiate Medi ‑Cal enrollment, care coordination, and services for county inmates prior to their release from jail. These new requirements would take effect in January 2023.
https://lao.ca.gov/Publications/Report/4436

Major Potential State Fiscal Risk Averted Following Withdrawal of Proposed Federal Medicaid Financing Regulation

Sep 21, 2020 - For example, MFAR effectively would have prohibited health care-related taxes that place different tax rates on taxpayers based on their levels of Medicaid (versus non-Medicaid) activity. In their current forms, both the hospital quality assurance fee and the MCO tax likely would have run afoul of these rule changes.
https://lao.ca.gov/Publications/Report/4269

Assessing Early Implementation of Urban Water Use Efficiency Requirements

Jan 4, 2024 - Many urban water suppliers are public entities —such as cities, counties, or special districts —while some are private investor ‑owned utilities. Public water suppliers serve about eight in ten Californians.
https://lao.ca.gov/Publications/Report/4823