The 2014-15 Budget: 21st Century Project Update

There are numerous functionality and stability issues that justify the continued pursuit of an updated payroll configuration, including the capabilities to respond quickly to payroll changes, issue reports to other state agencies and stakeholders, and allow employees online access to payroll and tax information.
https://lao.ca.gov/reports/2014/budget/21st-century/project-update-031914.aspx

The 2015-16 Budget: California's Fiscal Outlook

Consistent with practice over the last two years, we link these increases to UC ’s base budget such that the projected dollar increase is the same for CSU and UC each year. For 2015 –16 and 2016 –17 , we assume CSU receives additional funding beyond its base increase to cover projected increases in its lease –revenue debt service, consistent with legislative action taken in 2014 –15 .
https://lao.ca.gov/reports/2014/budget/fiscal-outlook/fiscal-outlook-111914.aspx

The 2014-15 Budget: Overview of the May Revision

The projected levels are both currently well below the levels of the “ dot –com ” bubble. Figure 7 shows that, as compared to the size of the California economy, capital gains are below peaks reached in prior bubbles.
https://lao.ca.gov/reports/2014/budget/may-revision/overview-may-revision-051614.aspx

The 2014-15 Budget: Administration’s Response to Prison Overcrowding Order

For example, Lassen houses only 125 inmates, but would be provided 334 programming slots. Thus, virtually every inmate at Lassen would have to participate in two to three programs annually for all the slots to be filled.
https://lao.ca.gov/reports/2014/budget/three-judge-panel/three-judge-panel-022814.aspx

The 2015–16 Budget: Rethinking How the State Funds School Facilities

We recommend the Legislature link the grant to a share of a district ’s annualized “expected facility cost. ” The expected cost would be based on the replacement value of existing school buildings and an estimate of the average useful life of those buildings.
https://lao.ca.gov/reports/2015/budget/school-facilities/school-facilities-021715.aspx

Review of School Districts' 2014-15 Local Control and Accountability Plans

In addition, most of the metrics currently required in the LCAP are publicly available through the state ’s existing data system, which can be accessed online, and in numerous other reports required by state and federal law.
https://lao.ca.gov/reports/2015/edu/LCAP/2014-15-LCAP-012015.aspx

California’s High Housing Costs: Causes and Consequences

Information Online. Additional information on housing in California will be posted on our California Economy and Taxes blog ( www.lao.ca.gov/LAOEconTax ) in the days following this report’s release. How Expensive Is Housing in California?
https://lao.ca.gov/reports/2015/finance/housing-costs/housing-costs.aspx

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