The 2021-22 Budget: Extended Learning and Academic Support

Jan 29, 2021 - Addendums must be updated when actual expenditure data is available. Assessment Early Action to Address Student Needs Is Warranted. Given the effect of school closures on student learning and well-being, we think early action on this issue is warranted.
https://lao.ca.gov/Publications/Report/4326

A Historical Review of Proposition 98

Jan 18, 2017 - For this analysis, we relied upon operating expenditures per pupil, a measure that reflects spending on salaries, supplies, and other program expenses but excludes capital outlay. This measure is collected consistently across the states.
https://lao.ca.gov/Publications/Report/3526

The 2021-22 Budget: School Mental Health

Feb 12, 2021 - Approved by California voters as Proposition   63 i n 2004, the MHSA generates roughly $ 2  b illion annually for mental health services —mainly those administered by counties —via a 1  p ercent tax on incomes over $ 1  m illion.
https://lao.ca.gov/Publications/Report/4368

The 2021-22 Budget: Initial Comments on the Governor’s May Revision

May 17, 2021 - CAC = California Arts Council; CalVet = California Department of Veterans Affairs; CDE = California Department of Education; CDFA = California Department of Food and Agriculture; CDI = California Department of Insurance; CDT = California Department of Technology; SOC = Security Operations Center; IT = information technology; CMD = California Military Department; CPUC = California Public Utilities
https://lao.ca.gov/Publications/Report/4432/6

The 2020-21 Budget: The Fiscal Outlook for Schools and Community Colleges

Nov 20, 2019 - Compared to the estimates underlying the June 2019 b udget package, we estimate revenues from the state ’s three largest taxes —the personal income tax, the corporation tax, and the sales tax —are up almost $ 1 b illion in 2018 ‑19 and about $ 160 m illion in 2019 ‑20.
https://lao.ca.gov/Publications/Report/4113

The 2021-22 Budget: “Cradle to Career” Data System

Mar 26, 2021 - The departments GovOps oversees include the Department of General Services, the Franchise Tax Board, and the Public Employees ’ Retirement System, as well as the Department of Technology. GovOps itself consists of 57 authorized positions.
https://lao.ca.gov/Publications/Report/4409

The 2021-22 Budget: California's Fiscal Outlook [Publication Details]

Nov 18, 2020 - In addition to The 2021-22 Budget: California’s Fiscal Outlook report and the accompanying The 2021-22 Budget: The Fiscal Outlook for Schools and Community Colleges report, several related posts on health and human services, economics and taxes, and other issues will be published in the coming days.
https://lao.ca.gov/Publications/Detail/4297

Volatility of the Personal Income Tax Base

Feb 8, 2017 - California’s PIT Tax Base The tax base used by California for its personal income tax is similar to the federal government ’s, but is set in state law. Figure  2 summarizes the major components of the state ’s PIT tax base as reported on federal and state tax forms.
https://lao.ca.gov/Publications/Report/3548

The 2018-19 Budget: Charter School Facility Grant Program

Apr 23, 2018 - From 2001 ‑02 through 2016 ‑17, eligible schools received funding equal to the lesser of (1) $750 per pupil or (2) 75  percent of eligible facility expenditures. Eligible facility expenditures include lease costs (accounting for more than 90  percent of eligible expenditures) as well as various other costs ranging from maintenance to building improvements, such as new HVAC equipment.
https://lao.ca.gov/Publications/Report/3812

Volatility of the Personal Income Tax Base [Publication Details]

Feb 8, 2017 - On the other hand, California's personal income tax (PIT) base was much more volatile. This is because (1) some of the more stable pieces of personal income are not taxed under California's PIT and (2) the PIT tax base includes capital gains, which are extremely volatile and are not counted as part of personal income in federal statistics.
https://lao.ca.gov/Publications/Detail/3548