2017-18 Budget: Control Section 4.11—Position Transparency

Mar 24, 2017 - As DOF has explained to us, the default methodology of the 2015 reconciliation (1) used data from Schedule 7A (also known as the Salaries and Wages Supplement) for the years 2014‑15 , 2013‑14 , and 2012‑13 to determine the “three-year rolling average” of actual filled positions and expenditures and (2) adjusted the 2015‑16 authorized positions and expenditures to equal the three-year rolling average.
https://lao.ca.gov/Publications/Report/3633

The 2017-18 Budget: Office Of Emergency Services (OES)

Feb 16, 2017 - Most recently, in 2015 ‑16, OES ’s General Fund expenditures for the program were $6.9  million, which was $1.6  million higher than its authority. (The department has covered these costs by redirecting resources from other programs.)
https://lao.ca.gov/Publications/Report/3563

Broad-Based Cash Assistance in COVID-19 Recovery Actions

Apr 3, 2020 - Though some of these Ca lifornians nevertheless file taxes (in many cases to qualify for federal tax credits), an unknown number do not. (The federal deadline to file 2019 tax returns was recently extended to July 15, and anyone filing by that date would appear to be eligible for the assistance.)
https://lao.ca.gov/Publications/Report/4214

The 2020-21 Budget: The Governor’s Homelessness Plan

Feb 11, 2020 - Expands the State Housing Tax Credit Program.   The Governor proposes $ 500  m illion General Fund for the state ’s housing tax credit program. As in 2019 ‑20, the Governor proposes up to $ 200  m illion would be set aside for mixed ‑income projects.
https://lao.ca.gov/Publications/Report/4152

The 2022-23 Budget: Secretary of State Request to Waive Business Filing Fees

Feb 7, 2022 - The Business Filing Fee is a significant fund source for SOS and typically pays for more than one‑third of the department’s expenditures. Proposal Waive New Business Filing Fees for 2022 ‑23. For the fiscal year of 2022 ‑23, the administration proposes waiving the filing fee paid when a new business entity is registered with SOS.
https://lao.ca.gov/Publications/Report/4516

The 2020-21 Spending Plan — Other Provisions

Oct 7, 2020 - Statutory Changes to Temporarily Change Process for Adjusting Cannabis Tax Rates. The California Department of Tax and Fee Administration (CDTFA) makes periodic, statutorily required adjustments to the rates for the state ’s two cannabis taxes: the retail excise tax and the cultivation tax.
https://lao.ca.gov/Publications/Report/4277

The 2017-18 Budget: California Debt and Investment Advisory Commission [Publication Details]

Feb 3, 2017 - In this web post, we recommend that the Legislature reject the Governor’s proposal to increase the CDIAC’s expenditure authority by $200,000. We find that there is insufficient justification for the higher budget expenditure authority.
https://lao.ca.gov/Publications/Detail/3546

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

Perspectives on Helping Low-Income Californians Afford Housing

Feb 9, 2016 - By far the largest of these programs is the federal and state Low Income Housing Tax Credit (LIHTC), which provides tax credits to affordable housing developers to cover a portion of their building costs.
https://lao.ca.gov/Publications/Report/3345

Real Estate Fraud Prosecution Trust Fund Program [Publication Details]

Dec 16, 2010 - The report must also include information on the types of expenditures made by the law enforcement agencies of those counties. Our review found that, by 2009-10, 21 counties had reported data indicating their participation in the program at an annual statewide cost of about $10 million, with significant variation in expenditures from county to county.
https://lao.ca.gov/Publications/Detail/2379