This website has a smorgasbord of information all in one location. I have pasted a sampling of some of the info at this link below.
Law & Legislation
State Law and Legislation
Daily File: California State Senate (includes links to listen where available)
Daily File: California State Assembly (includes links to listen where available)
California Legislative and Legal History index. UCSF Hastings Law Library.
Search California Codes. California Legislative Counsel.
Search California Statutes. California Legislative Counsel.
Search California Administrative Regulations. California Office of Administrative Law.
Search California Constitution. California Legislative Counsel.
Search California Court Decisions. Judicial Council of California.
Search Attorney General Opinions. California Attorney General’s Office.
Federal and State Laws, Cases and Codes from FindLaw
Legislative Analyst’s Office Non-partisan advisor to the State Legislature.
Board of Equalization Legislative Analyses and Bulletins including bills concerning property taxes and sales taxes.
The Roundup. Daily news from the state capitol.
California Municipal Law Handbook League of California Cities.
Colantuono & Levin, PC. Papers reviewing the latest legal issues in California local government finance from some of the best legal minds in this area.
City and County Law and Legislation
California City and County Codes and Charters (UC Berkeley Institute of Government Studies Library).
California Land Use Planning Information Network information relating to California land use planning issues including city and county zoning ordinances, environmental assessment documents, maps, plans, photos, reports/publications, and spatial data.
California Local Planning Documents Database (UC Berkeley Institute of Government Studies Library) – Searchable database of city and county planning documents collected by the IGS Library.
California Ballot Propositions
California Attorney General: Initiative Measures in circulation . Full text of proposed initiative measures.
California Ballot Propositions Historic since 1884. Hastings College Law Library.
Articles / Analysis / Opinion
Western City Magazine Monthly magazine of the League of California Cities.
Public Policy Institute of California A private, nonprofit organization dedicated to independent, nonpartisan research on California’s economic, social, and political issues.
The Tax Policy Center. Provides analysis and facts about tax policy. A joint venture of the Urban Institute and Brookings Institution.
Legislative Analyst’s Office Provider of fiscal and programmatic expertise and nonpartisan analyses of the state’s budget to the California Legislature.
CalTaxDigest articles from the California Taxpayers Association.
California Research Bureau reports, an office of the California State Library.
California Budget & Policy Center A nonprofit research and public education organization addressing state fiscal policy.
Data: Government Finance
California State Budget Includes summary charts and tables on various state and local revenues.
Next-Ten. Well crafted informational tools regarding California’s Budget and Infrastructure.
State and Local Revenue Collections and Allocations
Monthly Finance Bulletin California Department of Finance.
California State Board of Equalization Annual Reports sales and use tax, property tax, motor vehicle fuel license tax, and more data on BOE administered revenues.
BOE Tax Overviews. Explanatory materials on various BOE administered taxes.
California State Controller’s Office Local Government Apportionments. Reports of allocations of State Controller administered state revenues to local governments, state mandate reimbursements and other information.
California State Controller Guides, Manuals, and Reference Materials for local agencies Accounting, expenditure and auditing standards and references.
California Franchise Tax Board Annual Reports. Concerning FTB administered taxes.
State Tax Tables Comparative tax information among states. Compiled by the Urban Institute / Brookings Institution.
Local Government Revenues and Spending
Grants and local assistance
State Grants Database. Listing of grant programs administered by the state of California.
California Coastal Commission Local Coastal Program Grants.
California Department of Housing and Community Development Loan and grant programs.
California Commission on State Mandates Info on reimbursable state mandates.
California Department of Transportation Local assistance programs.
Links to Sites with More Data and Reports
The Data Source Handbook A list of state, federal and private data providers in subject areas related to the people of California.
California Employment Development Department Labor Market Information.
Price and Population Data for the Calculation of Appropriation Limits. Calif Dept of Finance. Go to bottom of the page.
California Department of Finance Demographic Data including Census 2000 data.
California Department of Finance Statistical Abstract. 2000 through 2008. Discontinued afer 2008.
California Economic Indicators. Bimonthly summary of economic trends. California Department of Finance.
US Census Bureau Government Statistics Census of Governments 1992, 1997, 2002; Government Finance and Employment Classification Manual, Governments Integrated Directory public employment & payroll, federal state and local government finance, public employee retirement systems, state and local government tax collections, federal expenditures, Federal Audit Clearinghouse, criminal justice statistics, elementary-secondary education statistics, library statistics.
California Local Government Employment Data. Statewide summary.
California Quick Facts. State and county demographic statistics and more.
California QuickLinks. Various datasets on California.
American Community Survey US Census Bureau community level data. The U.S. Census Bureau has released the 2009-2013 American Community Survey 5-year estimates (ACS). This file contains updated estimates of social and economic characteristics for California, counties, incorporated cities and Census Designated Places.
. Selected data from the American Community Survey from the California Department of Finance.
US Department of Housing and Urban Development “State of the Cities Data System” Data for individual metropolitan areas, central cities, and suburbs. Detailed demographic and economic characteristics of the population; unemployment rates; information on jobs, business establishments, and average pay in the 1990s; and FBI crime data.
California Department of Transportation Division of Transportation Information System Information. A variety of California streets and highways statistics.
DataQuick Real Estate News. Home sales, pricing, and mortgage charts and statistics.
Financial Forecast Center. An assortment of US economic data and forecasts.
City-Data.com. Profiles of US cities and towns with graphs and data drawn from a wide variety of sources.
California Online Directory. State employee phone / address directory.
Cities and the California State Budget
Regarding the history and issues surrounding state funding of California municipalities, see “The State-Local Fiscal Relationship.”
- See Latest info on state budget and legislative issues from the League of California Cities.
- Motor Vehicle Fuel Tax (HUTA) funds.
- ►Highway User Tax – Estimates for 2014-15, 2015-16 city and county allocation estimates based on Department of Finance revenue estimates released in January 2015. UPDATED February 25, 2015.
- Highway Users Tax allocations. Detailed records of recent payments to cities and counties of state motor vehicle fuel tax (gasoline excise tax) under Streets and Highways Code Sections 2104-2107.5. State Controller’s Office.
- Highway User Tax historic city by city revenues. City by city historical data and summary statistics on the allocation of state motor vehicle fuel tax (gasoline excise tax) to cities and counties under Streets and Highways Code Sections 2104-2107.5. Through FY11-12. August’14 (Excel)
- Guidelines re Gas Tax Expenditures for Cities and Counties. California State Controller 2004.
- The Fuel Tax Swap and Streets and Highways Code Sec 2103
- Board of Equalization (BOE) News Conference on the Fuel Tax Swap. February 2014 A good explanation of the fuel tax swap and the BOE’s rate setting role.
- Review of Methodology for Gas and Diesel Excise Tax Rate Adjustments Under the “Fuel Tax Swap”. Capitol Matrix Consulting. February 2014. Explanation and of the swap and review of BOE’s role and methods.
- Fuel Tax Swap Staff Memorandum for the California State Board of Equalization February 12, 2014. Includes background informatin on the swap and the calcualtions behind the staff’s recommended 2014 rate adjustment.
- HUTA Headaches. Michael Coleman February 2014. Powerpoint slides illustrating the Fuel Tax Swap and its effects.
- Achieving General Fund Relief From Transportation Funds. Legislative Analyst’s Office. January 2011. An explanation of the fuel tax swap, interactions with Proposition 22 and Proposition 26 and the Governor’s 2010 budget proposal to fix the swap.
- Other city revenue impacts
- ►State Mandate Reimbursement for Pre-2004 $765m mandated costs. $765 million. Paid June 22, 2015. Interest to be recalculated and paid Sept 2015.
- ►State Mandate Reimbursement for Pre-2004 $100m mandated costs. $100million. Paid August 2014.
- ►Suspended State Mandates for FY2014-15. Not reimbursable.
- League of California Cities State Budget Info including press releases, memos and sample resolutions.
- The State-City Fiscal Relationship Since Proposition 13: Is AB8 Still Alive? by Michael Coleman. Jan’11
California State Budget: Content and Analysis.
Regarding impacts of the state budget on municipalities see “Cities and the California State Budget.”
- ♦Historical State Budget Revenue and Expenditure Data. Legislative Analyst’s Office. Excel pivot tables of state revenues and expenditures through the current year. Best data source.
- ♦Summary Budget Schedules and Charts. Dept of Finance.
- California Department of Finance homepage – including other budget links.
- Legislative Analyst’s Office Budget Reports including analyses, and hearing hand-outs.
- Assembly Budget Committee Reports and Links
- Senate Budget Committee Reports and Links
- California Budget & Policy Center.
- Next-Ten’s California Budget Challenge. Roll up your sleeves and create your own state budget for the next 10 years. Informative and well crafted. You’ll also find quick facts and briefing sheets on major state financial issues.
- What the State Controller Can and Cannot Pay without an Enacted Budget. California State Controller.
- Tax Expenditures (exemptions – breaks)
- Tax Expenditure Report. California Department of Finance.
- Tax Expenditures: Policy Issues. California Legislative Analyst 2009.
- Tax Expenditure Programs. California Legislative Analyst 2007.
2006 Infrastructure Bonds: Proposition 1B, 1C, 84
Municipal Debt Financing
- California Debt Issuance Primer and Overview. A 40 page summary of the comprehensive California Debt Issuance Primer including on-line links. California Debt and Investment Advisory Commission, Office of the State Treasurer. Oct 2005. (PDF).
- California Debt Issuance Primer. Extensive, comprehensive guidebook on municipal debt financing in California. On-line version is regularly updated. California Debt and Investment Advisory Commission, Office of the State Treasurer. March 2006. 660 pages (PDF).
- An Overview of (California) Local Government Bond Issuance Trends (1985-2005) California Debt and Investment Advisory Commission, Office of the State Treasurer. 2008. (PDF).
- Guidelines for Mello-Roos Financing. California Debt and Investment Advisory Commission, Office of the State Treasurer. 1991. (PDF).
- Guidelines for Leases and Certificates of Participation. California Debt and Investment Advisory Commission, Office of the State Treasurer. 1993. (PDF).
- Looking Beyond the Horizon: California Debt Affordability Report. California State Treasurer. October 2007. (PDF)
- California Debt Issuance Database. California Debt and Investment Advisory Commission, Office of the State Treasurer.
- The California Infrastructure and Economic Development Bank (I-Bank). Located within the California Business, Housing and Transportation Agency, I-Bank finances public infrastructure and private investments that promote economic growth, revitalize communities and enhance the quality of life throughout California.
- The California Debt and Investment Advisory Commission (CDIAC). CDIAC provides information, education and technical assistance on public debt, investments, and economic development financing tools to local public agencies and other public finance professionals.
- California Statewide Communities Development Authority (CSCDA). CSCDA is a joint powers authority sponsored by the California State Association of Counties and the League of California Cities to provide local governments and private entities access to low-cost, tax-exempt financing for projects of public benefit.
- Pension Obligation Bonds
- Government Finance Officers Association Advisory: Pension Obligation Bonds. “GFOA recommends that state and local governments do not issue POBs….”
- Pension Obligation Bonds: Risky Gimmick or Smart Investment? by Eric Schulzke. Governing Magazine. January 2013.
- An Introduction to Pension Obligation Bonds and Other Post-Employment Benefits. Third Edition. Roger Davis. Orrick, Herrington & Sutcliffe.
- Pension Obligation Bonds: Are States and Localities Behaving Themselves or Do the Feds Need to Get Involved? by Allan Beckmann. Spring 2010. A paper submitted to the faculty of the University of North Carolina at Chapel Hill in partial fulfillment of the requirements for the degree of Master of Public Administration.
- California agencies gamble on pension bonds to cover debts – and lose by Jennifer Gollan. October 2013. Center for Investigative Reporting.
The Gann Appropriations Limit
- The Article XIIIB Appropriations Limit. A guide to the completing your agency’s calculations Chapter Ten of the 2014 Edition of the California Municipal Revenue Sources Handbook.
- Calculating Your Agency’s Gann Appropriations Limit and Expenditures Subject to Limit Intra-active worksheets. (Excel)
- Price and population numbers for use in Gann limit calculations May 2016 from the California Department of Finance.(PDF)
- Price and population numbers for use in Gann limit calculations – historic. California Department of Finance. Look for “Price and Population Factors Used for Appropriations Limit Calculations” toward bottom of page. (PDF)
Reserves and Fund Balance
- Determining the Appropriate Level of Unrestricted Fund Balance in the General Fund. Government Finance Officers Association adopted policy 2009.
- Sizing Your Reserves. Slides from a 2013 GFOA presentation by Pall Gundgeirson, Kara Skinner, and Shayne Cavagnaugh.
- Fiscal Issues Related to General Fund Reserves. Thoughtful policy analysis for the City of Tracy. Zane H. Johnston 2006.
- The Adoption of Reserve Policies in California Cities. Anita Lawrence 2001.
- Special District Reserve Guidelines. California Special Districts Association 2013.
City Program Expenditures
- Are California Cities Required to Have Budgets? No. But … April ’13
- Appropriations Limits by city. Historic Gann Limits and appropriations subject to limit. Through FY13-14. Sept’15 (Excel)
- City Expenditures by Category. Total expenditures, salary & benefits, contracts, materials & supplies. Percent of total expenditure comparisons and summary statistics. Through FY13-14. March’15 (Excel)
- City Service Responsibilities. California Cities have differing funding responsibilities and methods of providing services. Per Capita spending and reported service method by city. Aug’10 (Excel)
- Fire and Emergencey Services Spending by City. Historic operating, total and net spending for fire and emergencey medical services by cities. Per capita and percent of general revenue comparisons and summary statistics. Through FY13-14. Sept’15 (Excel)
- Fire Staffing by City. Historic paid and volunteer firefighters. Total budgeted staffing and per capita by city. Through FY13-14. Sept’15 (Excel)
- Police Spending by City. Historic operating, total and net spending for police services by cities. Per capita and percent of general revenue comparisons and summary statistics. Through FY13-14. Sept’15 (Excel)
- Police Staffing by City. Historic budgeted police officers, total police staffing, volunteers and per capita officers by city. Through FY13-14. Sept’15 (Excel)
- Police, Fire and EMS Spending by City – per capita and as a percentage of general revenue. Historic, city-by-city statistics. Note that not all cities are responsible for providing and funding fire services. Through FY13-14. Sept’15 (Excel)
- Library Spending by City. Historic operating, total and net spending for library services and programs by cities. Per capita and percent of general revenue comparisons and summary statistics. Through FY13-14. October’15 (Excel)
- Parks & Recreation Spending by City. Historic operating, total and net spending for parks and recreation services and programs by cities. Per capita and percent of general revenue comparisons and summary statistics. Through FY13-14. October’15 (Excel)
- Streets Spending by City. Historic operating, total and net spending for streets, roads, storm drains, street lighting and street landscaping services and programs by cities. Per capita and percent of general revenue comparisons and summary statistics. Through FY13-14. October’15 (Excel)
- Comparing State and Local Government Finances. Charts comparing revenues, taxes and spending of the state, cities and counties over the last thirty+ years. June’06 (PDF 34kb)
- Comparing State and Local Government Employment. Charts comparing employment the state, cities, counties and schools over the last fifteen+ years. June’06 (PDF 34kb)