Understanding California’s Sales Tax

This approach to revenue allocation is known as a “ situs –based ” system. As discussed in the nearby box, this system gives cities and counties significant fiscal incentives to promote retail development within their jurisdictions.
https://lao.ca.gov/reports/2015/finance/sales-tax/understanding-sales-tax-050615.aspx

California's Fiscal Outlook: LAO Projections 2007-08 Through 2012-13

Measures passed by the Legislature in 2007 ratify amended compacts between the state and five Southern California Indian tribes and authorize those tribes to expand their casino operations with up to 22,500 new slot machines on a combined basis.
https://lao.ca.gov/2007/fiscal_outlook/fiscal_outlook_07.aspx

Improving the Appraisal Function in Resources Land Acquisitions

We also found that the appraisal function is often too closely linked to the acquisition process of the land –acquiring agency —a party that has a strong interest in the outcome of the acquisition. This brings into question the objectivity of the appraisal process.
https://lao.ca.gov/2007/res_appraisals/res_appraisals_101807.aspx

A Report on Tax Agency Information and Data Exchange

The EDD is responsible for administering programs dealing with employment-related services, unemployment insurance (UI), and disability insurance (DI). The department collects UI contributions and employment taxes from employers and collects DI contributions for the DI program.
https://lao.ca.gov/2007/tax_agencies/Tax_Agencies_012307.aspx

From Cellblocks to Classrooms: Reforming Inmate Education to Improve Public Safety

Programs should be specifically designed to address those offender needs which are directly linked to their criminal behavior, such as antisocial attitudes, substance abuse, and illiteracy. Responsivity Principle.
https://lao.ca.gov/2008/crim/inmate_education/inmate_education_021208.aspx

Health Care Security and Cost Reduction Act

(As with current law, the measure links these increases to a trigger mechanism related to General Fund revenue growth. In the last 20 years, General Fund revenue growth met the trigger threshold 13 times.)
https://lao.ca.gov/2008/hlth/health_reform/health_reform_012208.aspx

Implementing AB 900’s Prison Construction and Rehabilitation Initiatives

The CDCR estimates of both soft costs and contingencies are linked by percentages to hard construction costs. As a result, any increase in hard construction costs means that soft costs and contingency costs also rise.
https://lao.ca.gov/2009/crim/AB900/ab900_051409.aspx

Improving State Oversight of Academic Expansions: The Master Plan at 50

In the end, however, campus plans were allowed to override the system’s goals, as UC Riverside pushed ahead its plan for a medical school contrary to the plan’s vision that new medical slots first be located at existing schools with unused capacity.
https://lao.ca.gov/2009/edu/academic_expansions/academic_expansions_120209.aspx

Analysis TOC

You can access these reports using the subject area links in the sidebar.  
https://lao.ca.gov/LAOApp/Analysis.aspx?Year=2013&toc=0&chap=0

The 2011-12 Budget: Should California End Redevelopment Agencies?

Links Program Control, Benefit, and Costs Redevelopment agencies determine the types of projects they undertake. Decisions regarding spending tax increment revenues —to remedy local infrastructure problems, provide amenities for an auto mall, or subsidize business relocation —are made at the local level.
https://lao.ca.gov/analysis/2011/realignment/redevelopment_020911.aspx