This law aims to ensure that Article XIII B of the California Constitution is put into action smoothly and effectively. The goal is to make sure that citizens get information quickly, allowing them to oversee local government actions effectively.

This section explains how various changes, like income and population, are calculated for establishing financial limits under California's budget laws. It covers how to measure changes in California's per capita personal income by using data from specific years, provided by the U.S. Department of Commerce and the California Department of Finance.

Local agencies, such as cities and counties, can select how to calculate population changes either within their jurisdiction or by considering nearby areas. Special rules are described for school districts and community colleges that focus on changes in average daily attendance.

Additionally, there are guidelines on what constitutes 'revenues' and 'proceeds of taxes' for local jurisdictions. Certain fees and license taxes, specifically those related to hazardous waste facilities, are excluded from 'proceeds of taxes' unless they cover specific associated costs.

This section outlines how to calculate the spending limits for the state and local jurisdictions in California. For the fiscal year 1980–81, it involves using the spending from the 1978–79 fiscal year and adjusting it based on changes in cost of living, personal income, and population. For the 1981–82 fiscal year and beyond, the spending limit is calculated using the previous year’s limit, adjusted for changes in cost of living and population. Special rules apply for local agencies where the fiscal year starts on January 1, using data as if it started on July 1.

This law states that if a school district, community college district, or county superintendent receives more tax revenue than their spending limit allows for a given fiscal year, they must adjust their spending limit to match the tax revenue they receive. This adjustment will result in a decrease in the state's spending limit by the same amount.

Conversely, if their spending limit exceeds their tax revenue, they must lower their spending limit to align with the tax revenue. This change will increase the state's spending limit by the same amount. Essentially, it seeks to keep local and state budget limits balanced when local revenue collections surpass or do not meet expectations.

This law addresses adjustments to fiscal limits for California school districts, community college districts, and county superintendents for the 2019–20 and 2020–21 fiscal years. When a district's appropriations limit exceeds its tax revenues, their limit must match their tax income. The Superintendent of Public Instruction is responsible for notifying school districts and county superintendents about these changes, while the Chancellor of California Community Colleges does the same for community colleges. If a local district's limit is decreased, the state's appropriations limit increases by the same amount.

This law explains what cities and counties in California must do if the money they earn from taxes exceeds a set limit in a fiscal year, starting from 2020-21. It involves several calculations: determining the current tax limit, total tax proceeds, and money received from specific local revenue funds. If the calculations show extra money, the city or county might be allowed to increase their spending limit by that amount. They must notify the Director of Finance of any changes within 45 days. Additionally, if a city or county increases its limit, the state's spending limit is lowered by the same amount the following year.

This law allows cities in California that were incorporated after July 1, 1978, but before January 1, 1980, to set their spending limits based on the tax revenue they received in their first years of operation, as required by Article XIII B of the California Constitution.

If the city's first full fiscal year was 1979–80, they use that year's tax proceeds as a base for their 1980–81 spending limit, adjusted for inflation and population changes.

If the first full fiscal year is 1980–81, the city must estimate its tax revenue for that year, and this estimate becomes the spending limit. Future spending limits are then based on this 1980–81 figure, adjusted similarly for inflation and population changes.

This law is about setting a spending limit for any city that was established during the General Election on November 4, 1980, if the voters haven't already set one. The city can adopt this limit through a resolution.

For the 1980-81 fiscal year, the city cannot exceed the spending cap determined by the state constitution, with adjustments allowed under certain conditions. In the 1981-82 fiscal year, the city's spending can't go beyond the taxes it collected that year. From the 1982-83 fiscal year onwards, the limit is based on the 1981-82 tax revenue, but adjusted for inflation, population changes, and other permissible factors.

This law explains how new cities, special districts, and counties in California set their budget limits. If a city is incorporated after January 1, 1990, its budget limit is set according to rules in Section 56812. Special districts formed after January 1, 1988, determine their budget limits based on Section 56811, and these limits need voter approval during the formation election. Similarly, counties formed after January 1, 1988, follow Section 23332 for their budget limits, which also require voter approval at the formation election.

This law talks about special districts formed in the 1978-79 fiscal year that weren't originally funded by taxes. If such a district decided to impose a special tax during the 1980-81 fiscal year with voter approval, the limit on how much they can spend, known as the appropriations limit, is set by the voters during that special tax election. This limit is initially based on the tax proceeds from the first full fiscal year they started receiving taxes. After that, the limit can be adjusted according to specific rules in the California Constitution.

This section of the law defines what 'state subventions' are for local agencies in California. Originally, these subventions were only funds with no restrictions. However, since the 2021-22 fiscal year, this includes money for various programs like child support administration, public health, Medi-Cal, mental health services, and more. These funds count towards the local agency's budget limit but only up to a certain amount. The Department of Finance is responsible for calculating and reporting these amounts by February 1 each year. Local agencies must use these calculations for their budget limits. Any excess money beyond their limit must be reported by November 1 each year and added to the state's budget limit calculations.

This law states that the money collected from taxes cannot be counted under the spending limits of more than one local government or the state at the same time. Essentially, each tax revenue can only have one spending cap applied to it.

If a local government collects money from things like regulatory licenses and fees, they can combine these funds if they are connected to each other in a reasonable way.

This section defines how school districts in California must calculate their average daily attendance (ADA) for funding purposes. ADA is based on attendance in various programs and excludes adult education. From 2013–14 onward, ADA calculations have specific rules outlined in another section of the Education Code.

The law also establishes a 'foundation program level,' which sets baseline funding for school districts. Originally set in the late 1970s, it has been adjusted over the years for inflation and other factors.

Taxes that contribute to district funding include basic aid and other specific state subventions, as well as local revenues. Some funds, like proceeds of taxes, may not be included in district reserves unless they were unspent in a prior year.

School districts must report their financial figures annually, and there can be adjustments made by the Superintendent of Public Instruction or the Director of Finance. These calculations impact how state aid is included in school finances.

This law is about how county school superintendents in California should handle state funding and calculate their spending limits across different years. For fiscal years 1978 to 2013, only certain educational programs qualify to be included as funding from taxes, and these programs must directly benefit pupils, support school districts, or provide direct services to school districts. After 2013, only subventions for certain standardized grants count.

The appropriations (spending) limit for 1980-81 is determined by adding amounts from specific programs after adjusting for inflation and student attendance changes. Each following year, the limit adjusts based on changes in average student attendance and economic factors. From 1988 onward, state funding considered as tax proceeds is the lesser amount between the total state apportionment and the adjusted spending limit minus specific local resources. Every county superintendent must report their limits, state aid, and any adjustments annually to the state bodies.

This section outlines how community college districts in California should calculate and report their financial limitations and resources. It defines 'ADA' as the average daily attendance of students and explains what is included in the 'proceeds of taxes,' like certain state funds, but excludes others like state mandate reimbursements. For financial years starting from 1978, the law specifies how to calculate revenue limits using past averages, growth in cost of living, and student attendance changes. Community college districts must also subtract certain local tax revenues and interest from their appropriation limits. Districts are required to report their revenue limitations and state aid details annually to state authorities.

Every year by May 1, California's Department of Finance must inform local agencies about changes in the cost of living or per capita income, whichever is lower, along with population changes from the previous year. The Department must also update the Department of Education and the Chancellor's Office for Community Colleges with this information, so they can notify schools, superintendents, and community colleges.

Every year, local governments in California need to set an appropriations limit for the next fiscal year during a regular or special meeting. They must make the necessary financial decisions linked to Article XIII B of the California Constitution. Public access to documents used in this process must be provided 15 days before the meeting. These decisions are considered legislative acts.

If someone wants to challenge these financial decisions legally, they have 45 days from the resolution date to do so. If such a case is taken to court, it must be prioritized over other civil cases to ensure a swift resolution.

This statute explains how local governments in California can return excess tax revenues to the public. Options include granting a tax credit or refund, temporarily suspending tax rates or fees, or using other methods that align with the law's intent. It's up to the local government to decide how to return these excess funds, and that decision is considered a legislative act.

If someone wants to challenge this decision, they must do so within 30 days through a legal process called a writ of mandate. Courts will prioritize these cases to ensure they're resolved quickly.

Every year, the Governor must include a projection of the state's spending cap for the upcoming budget year when submitting the state's budget to the Legislature. This projection will be reviewed and potentially adjusted during the budget process and finalized in the Budget Bill.

This law states that a local government or state entity transferring the financial responsibility for providing services to revenue from licenses, user charges, or fees only happens if they reduce the amount of money originally allocated from other government revenues for those services.

This section explains what a 'qualified capital outlay project' means in terms of California budget appropriations. It refers to spending on fixed assets, like land or buildings, that have a lifespan of at least 10 years and are worth $100,000 or more.