LAO 2008 Budget Analysis: Perspectives on State Revenues

This results from using more realistic assumptions than the administration about both the speed with which new slot machines would be put in place and the amount of revenues generated per machine. Interest Income and Oil –Related Differences.
https://lao.ca.gov/analysis_2008/2008_pandi/pi_anl08003.aspx

LAO 2008 Budget Analysis: Perspectives on State Expenditures

For example, the COLAs that are applied to social services programs are based on the California Necessities Index, COLA adjustments for the trial courts are related to growth in the SAL factor, and general apportionments and some categorical programs in Proposition 98 are currently linked to the U.S. gross domestic product price deflator for state and local governmental purchases.
https://lao.ca.gov/analysis_2008/2008_pandi/pi_anl08004.aspx

LAO 2008 Budget Analysis: Parole Realignment and the 2008�09 Budget

To illustrate this link between modern property tax allocation and tax policies of the 1970s, the box on the next page describes a district (Los Trancos County Water District) whose ongoing need for property tax revenues has been eliminated, yet the district continues to receive property taxes.
https://lao.ca.gov/analysis_2008/2008_pandi/pi_anl08007.aspx

^[PDF] The 2023-24 Budget: California State University

RECOMMENDATION Link CSU’s General Fund Augmentation to Spending Priorities. Rather than give CSU an unrestricted base increase, we recommend the Legislature determine which of CSU’s potential operating cost increases it wishes to support in 2023-24 and then provide associated funding designated for those particular purposes.
https://lao.ca.gov/reports/2023/4671/CSU-Budget-020723.pdf

Allocating Local Sales Taxes: Issues and Options

Over the years, significant policy concerns have been raised regarding the state’s current method of allocating local sales taxes to the point of sale (a so-called “situs-based” system). Recently, these concerns have focused on one of the negative consequences of the situs-based system-the counterproductive competition that it creates between local communities for sales tax-generating businesses.
https://lao.ca.gov/2007/sales_tax/sales_tax_012407.aspx

Tax Expenditure Reviews

Overall, however, it appears as though some two dozen different types of businesses are involved in the industry, with something in the range of 1,000 to 2,000 California jobs being directly linked to the bunker fuel industry.
https://lao.ca.gov/2007/tax_expenditures/tax_expenditures_1107.aspx

Back to Basics: Improving College Readiness of Community College Students

A number of recent studies have linked mandatory assessment with improved student outcomes such as course completion and graduation rates. Current CCC Policies and Practices. State law authorizes the CCC system to assess both credit and noncredit students.
https://lao.ca.gov/2008/edu/ccc_readiness/ccc_readiness_0608.aspx

The 2011-12 Budget: Child Care and Development

After accounting for the age eligibility change, the Governor estimates that changing income thresholds would terminate child care eligibility for approximately 14,000 slots, thereby saving $79 million.
https://lao.ca.gov/analysis/2011/education/child_care_012411.aspx

The 2011-12 Budget: To Defer or Not Defer? An Analysis of The Effects of K-12 Payment Deferrals

After facing a large midyear budget deficit due to the dot –com bust, the state was forced to reduce spending in the middle of 2001 –02. Rather than make programmatic K –12 reductions in the middle of the year, the state deferred $1.1 billion in K –12 payments from June to July 2002 in order to achieve 2001 –02 budget savings.
https://lao.ca.gov/analysis/2011/education/k12_deferrals_012411.aspx

The 2011-12 Budget: Achieving General Fund Savings at UC and CSU

Indiana has partnered with a low –cost online university to boost educational attainment for adults in the state. Several other states are developing ways to take advantage of capacity in private colleges and universities.
https://lao.ca.gov/analysis/2011/highered/uc_csu_genfund_012411.aspx