0860 State Board of Equalization

Transcription

1 LEGISLATIVE, JUDICIAL, AND EXECUTIVE LJE State Board of Equalization The State Board of Equalization administers various tax and fee programs, including the Sales and Use tax; adopts rules and regulations to clarify tax laws; acts as an appellate body for the review of property, business and income tax assessments; assesses and allocates the property values of railroads and specified utilities; and oversees the property tax assessment practices of all 58 county assessors. 3-YR EXPENDITURES AND POSITIONS Positions Expenditures * * * County Assessment Standards Program $10,477 $10,665 $10, State-Assessed Property Program ,518 10,383 10, Timber Tax Program ,707 2,255 2, Sales and Use Tax Program 3, , , , , , Hazardous Substances Tax Program ,883 5,255 5, Alcoholic Beverage Tax Program ,589 3,047 3, Tire Recycling Fee Program ,739 1,820 1, Cigarette and Tobacco Products Tax Program ,596 23,439 30, Cigarette and Tobacco Products Licensing Program ,373 9,826 10, Transportation Fund Tax Program ,433 28,985 29, Occupational Lead Poisoning Prevention Fee Program Integrated Waste Management Program Underground Storage Tank Fee Program ,662 3,503 3, Oil Spill Prevention Program Energy Resources Surcharge Program Annual Water Rights Fee Program Childhood Lead Poisoning Prevention Fee Program Marine Invasive Species Program Fire Prevention Fee Program ,914 7,437 7, Emergency Telephone Users Surcharge Program ,125 1,759 1, E-Waste Recycling Fee Program ,273 5,024 5, Lumber Fee Program ,163 1,826 1, Insurance Tax Program Natural Gas Surcharge Program Appeals from Other Governmental Programs ,532 2,431 2, Prepaid Mobile Telephony Program ,082 36,577 34, Regional Railroad Accident Preparedness and Immediate Response Program Lead-Acid Battery Cleanup Fee Program , Marijuana Taxes Program ,100 5, Administration ,844 66,392 66, Administration - Distributed ,803-65,975-66,161 TOTALS, POSITIONS AND EXPENDITURES (All Programs) 4, , ,799.7 $570,512 $647,349 $668,407 FUNDING * * * 0001 General Fund $288,879 $330,803 $338, Breast Cancer Fund State Emergency Telephone Number Account 1,125 1,759 1, Motor Vehicle Fuel Account, Transportation Tax Fund 27,351 28,548 28, Occupational Lead Poisoning Prevention Account Childhood Lead Poisoning Prevention Fund

2 LJE 2 LEGISLATIVE, JUDICIAL, AND EXECUTIVE FUNDING * * * 0230 Cigarette and Tobacco Products Surtax Fund 9,562 7,294 7, Oil Spill Prevention and Administration Fund Integrated Waste Management Account, Integrated Waste Management Fund Underground Storage Tank Cleanup Fund 3,662 3,503 3, Energy Resources Programs Account California Children and Families First Trust Fund 16,945 14,104 14, Federal Trust Fund Timber Tax Fund 1,707 2,255 2, Reimbursements 193, , , Gas Consumption Surcharge Fund Water Rights Fund State Responsibility Area Fire Prevention Fund 8,914 7,437 7, Electronic Waste Recovery and Recycling Account, Integrated Waste Management 4,273 5,024 5,017 Fund 3067 Cigarette and Tobacco Products Compliance Fund 2,242 6,946 7, Timber Regulation and Forest Restoration Fund 1,163 1,826 1, Prepaid Mobile Telephony Services Surcharge Fund 2,021 2,098 1, Regional Railroad Accident Preparedness and Immediate Response Fund Local Charges for Prepaid Mobile Telephony Service Fund 5,061 34,479 33, Marijuana Control Fund - 1,100 5, Lead-Acid Battery Cleanup Fund - 1, California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund - - 1, Tobacco Law Enforcement Account, California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund - - 5,771 TOTALS, EXPENDITURES, ALL FUNDS $570,512 $647,349 $668,407 LEGAL CITATIONS AND AUTHORITY DEPARTMENT AUTHORITY Article XIII, Section 17 of the California Constitution. PROGRAM AUTHORITY County Assessment Standards Program: California Constitution, Article XIII, Section 18, Revenue & Taxation Code Sections 63.1, 64, 69.5, 75.60, 155, 169, , 218.5, 251, 254.6, 401.5, 407, 422.7, 423, 452, 480.1, 480.2, 480.4, 601, 602, 615, 618, , 1153, 1254, 1366, 1603, 1650, 1716, , , 5364, 5781, and 5840, and Government Code Sections , 15611, 15624, and State-Assessed Property Program: California Constitution, Article XIII, Section 19, Revenue and Taxation Code Sections , , , , 5148 and , and Government Code Sections Timber Tax Program: Revenue & Taxation Code Sections , , and Public Resources Code, Section Sales and Use Tax Program: California Constitution (Sections 35 and 36, Article XIII), State Sales and Use Tax Revenue & Taxation Code Sections , Bradley-Burns Uniform Local Sales and Use Tax, Revenue & Taxation Code Sections , Transactions and Use Tax (cities/counties), and Revenue & Taxation Code Sections , 7285, and

3 LEGISLATIVE, JUDICIAL, AND EXECUTIVE LJE Hazardous Substances Tax Program: Revenue & Taxation Code Sections , and Health & Safety Code Sections , , , and Alcoholic Beverage Tax Program: California Constitution, Article XX, Section 22, Revenue & Taxation Code Sections , and Business and Professions Code Sections Tire Recycling Fee Program: Revenue & Taxation Code Sections , and Public Resource Code Sections Cigarette and Tobacco Products Tax Program: Constitution Article XIIIB, Section 12, Revenue and Taxation Code Sections , Federal Laws relating to collection of state cigarette tax: (15 U.S.C.A., Chapter 10A, Sections ; 63 Stat. 884, as amended by 67 Stat. 617, and 69 Stat. 627.), and Health and Safety Code Sections Cigarette and Tobacco Products Licensing Program: Government Code Section , Business and Professions Code, Sections , 22958, and , Health and Safety Code Sections and , Penal Code Section , Revenue and Taxation Code Sections 30019, , , , , 30168, , , , 30435, 30436, 30449, 30471, 30473, , 30474, , 30475, 30481, and Transportation Fund Tax Program: Constitution Article XIX, Sections 1-9; Revenue and Taxation Code Sections , , , and Occupational Lead Poisoning Prevention Fee Program: Revenue and Taxation Code Sections ; Health and Safety Code Sections ; and California Code of Regulations Title 17, Chapter 11, Sections Integrated Waste Management Program: Revenue and Taxation Code Sections , and Public Resource Code Sections Underground Storage Tank Fee Program: Revenue and Taxation Code Sections , and Health and Safety Code Sections Oil Spill Prevention Program: Revenue and Taxation Code Sections , and Government Code Sections and Energy Resources Surcharge Program: Revenue and Taxation Code Sections Annual Water Rights Fee Program: Water Code Sections , , and Revenue and Taxation Code Sections Childhood Lead Poisoning Prevention Fee Program: Revenue and Taxation Code Sections , and Health & Safety Code Sections Marine Invasive Species Fee Program: Revenue and Taxation Code Sections and , and Public Resource Code Sections Fire Prevention Fee Program: Public Resources Code Sections and , and Revenue and Taxation Code Sections Emergency Telephone Users Surcharge Program: Revenue and Taxation Code Sections

4 LJE 4 LEGISLATIVE, JUDICIAL, AND EXECUTIVE E-Waste Recycling Fee Program: Health and Safety Code Sections , Public Resource Code Sections and , and Revenue and Taxation Code Sections Lumber Fee Program: California Public Resources Code, Section and Revenue and Taxation Code, Sections Insurance Tax Program: Constitution Article XIII, Section 28, Revenue and Taxation Code, Sections , and Insurance Code Sections 132, , 995.5, 1530, 1531, , , 12976, and Natural Gas Surcharge Program: Revenue and Taxation Code, Sections , and Public Utilities Code Sections Appeals from Other Governmental Programs: Administration of Franchise and Income Tax Laws: Revenue and Taxation Code, Sections Personal Income Tax Law: Revenue and Taxation Code, Sections Bank and Corporation Tax Law: Revenue and Taxation Code, Sections Senior Citizens Homeowners' and Renters' Property Tax Assistance: Revenue and Taxation Code, Sections Public Owned Property and California Constitution, Article XIII, Section 11, Revenue and Taxation Code, Sections Procedural Regulations: Title 18, California Code of Regulations, Section 5010, et seq Prepaid Mobile Telephony Services Surcharge Program: Revenue and Taxation Code, Sections , , and Regional Railroad Accident Preparedness and Immediate Response Program: Government Code, Sections , and, Revenue and Taxation Code, Sections Lead Acid Battery Recycling Fee Program: Health and Safety Code, Sections , Revenue and Taxation Code, Sections Marijuana Taxes Program: Business and Professions Code, Sections , Revenue and Taxation Code, Sections and MAJOR PROGRAM CHANGES Centralized Revenue Opportunity System (CROS) Project Implementation Phase - The Budget provides $30 million ($17.2 million General Fund) and 65.4 positions for the implementation phase of the CROS project. The Board approved an $85.2 million contract with Fast Enterprises on August 30, 2016, to complete the project. Implementation of the California Healthcare, Research, and Prevention Tobacco Tax Act of 2016 (Proposition 56) - The Budget provides $6.9 million and 40.9 positions to implement and enforce a $2 per pack increase in the excise tax on cigarettes and electronic cigarettes. Implementation of the Control, Regulate, and Tax Adult Use of Marijuana Act (Proposition 64) - The Budget provides $1.1 million and 1.9 positions in and $5.4 million and 22 positions in to implement and administer two new taxes on marijuana: a cultivation tax and a 15 percent excise tax on the price of medical and recreational marijuana. Lead-Acid Battery Fee Program Administration - The Budget provides $1.2 million and 3.1 positions in and $837,000 and 6.3 positions in to implement and administer a new fee on consumers and manufacturers of leadacid batteries beginning April 1, DETAILED BUDGET ADJUSTMENTS

5 LEGISLATIVE, JUDICIAL, AND EXECUTIVE LJE 5 Workload Budget Adjustments Workload Budget Change Proposals General Fund * * Other Positions General Other Funds Fund Funds Positions Centralized Revenue Opportunity System (CROS) $- $- - $17,165 $12, Implementation Phase Implementation of The California Healthcare, , Research, and Prevention Tobacco Tax Act of 2016 (Proposition 56) Implementation of the Control, Regulate, and Tax - 1, , Adult Use of Marijuana Act (Proposition 64) Lead-Acid Battery Fee Implementation (AB 2153) - 1, Cigarette and Tobacco Products Licensing Program Totals, Workload Budget Change Proposals $- $2, $17,165 $26, Other Workload Budget Adjustments Retirement Rate Adjustments $2,879 $2,099 - $2,879 $2,099 - Salary Adjustments Benefit Adjustments SWCAP Pro Rata - -9, ,109 - Miscellaneous Baseline Adjustments , ,575 - Totals, Other Workload Budget Adjustments $3,219 $24,939 - $3,359 $24,754 - Totals, Workload Budget Adjustments $3,219 $27, $20,524 $50, Totals, Budget Adjustments $3,219 $27, $20,524 $50, PROGRAM DESCRIPTIONS COUNTY ASSESSMENT STANDARDS PROGRAM This program carries out the BOE's constitutional and statutory responsibilities of ensuring that taxable properties are enrolled and assessed, providing consultation and services to the County Assessors and their staff. In addition, the Board through this program oversees the 58 County Assessors to validate property tax assessments conform with state law STATE-ASSESSED PROPERTY PROGRAM This program is responsible for valuing and assessing inter-county pipelines and properties owned or used by railroads, regulated telephone companies, companies transmitting or selling gas or electricity, and private railroad car companies. Local jurisdictions use the established values for the levy and collection of local property taxes. In addition, the program values and assesses private rail cars and collects the Private Rail Car Tax, which is deposited in the General Fund TIMBER TAX PROGRAM This program administers the timber yield tax by establishing the harvest value of timber and collecting a tax on the harvested timber SALES AND USE TAX PROGRAM This program ensures that all sales and use tax revenues are collected in an equitable and effective manner through accurate reporting of tax liability. This is accomplished by detecting and correcting errors in self-assessments, and promptly collecting amounts determined to be due and economically recoverable. Under this program, the BOE administers the following taxes: State Sales and Use Tax, Bradley-Burns Uniform Local Sales and Use Tax, and District Transactions and Use Tax (cities/counties) HAZARDOUS SUBSTANCES TAX PROGRAM These programs provide revenue for the Hazardous Waste Control Account (HWCA) and the Toxic Substances Control Account (TSCA). The fees provide funding to the Department of Toxic Substances to regulate hazardous waste in California. Generators of hazardous waste, hazardous waste facilities and certain business organizations, as identified by statutes, are subject to the fees. The BOE administers the following fee programs in partnership with the department: Disposal Fee (HWCA), Facility Fee (HWCA), Generator Fee (HWCA), Transportable Treatment Unit Fee (HWCA), Activity Fee (HWCA),

6 LJE 6 LEGISLATIVE, JUDICIAL, AND EXECUTIVE and Environmental Fee (TSCA) ALCOHOLIC BEVERAGE TAX PROGRAM This program collects the excise tax imposed on the sale, distribution, or importation of alcoholic beverages in California TIRE RECYCLING FEE PROGRAM This program provides revenue for the California Tire Recycling Account in the California Tire Recycling Management Fund and Air Pollution Control Fund. The fee provides funding to reduce: air pollution, landfill disposal, and stockpiling of used tires. The BOE administers the program in partnership with the California Department of Resources Recycling and Recovery (CalRecycle) and the Air Resources Board CIGARETTE AND TOBACCO PRODUCTS TAX PROGRAM This program provides revenue for the Cigarette Tax Fund, Cigarette and Tobacco Products Surtax Fund, the Breast Cancer Fund, and the California Children and Families First Trust Fund. The program objective is to ensure that all cigarette and tobacco products tax revenues are collected equitably and effectively by ensuring timely reporting and payment of tax liabilities, detecting and correcting errors in reporting, and promptly collecting amounts determined to be due and economically recoverable CIGARETTE AND TOBACCO PRODUCTS LICENSING PROGRAM This program provides revenue for the Cigarette and Tobacco Products Compliance Fund, which is used to implement, enforce, and administer the provisions of the California Cigarette and Tobacco Licensing Act. The purpose of the Act is to reduce tax evasion, smuggling, and counterfeiting of cigarette and tobacco products and stamps. It requires statewide licensing of all distributors, wholesalers, importers, manufacturers, and retailers of cigarette and tobacco products TRANSPORTATION FUND TAX PROGRAM This program provides revenue for the Transportation Tax Fund. Allocations are made from the fund to the Aeronautics Account, Harbors and Watercraft Revolving Fund, Off-Highway Vehicle Trust Fund, Highway Users Tax Fund, and Department of Food and Agriculture Fund. The objective of this program is to ensure that the motor vehicle fuel, jet fuel, various use fuel, and diesel fuel taxes are administered equitably and effectively. Pursuant to the International Fuel Tax Agreement (IFTA), the BOE registers interstate truckers whose base state is California. Revenues from this program are used to construct and maintain public roads and mass transit systems, airports and waterways OCCUPATIONAL LEAD POISONING PREVENTION FEE PROGRAM This program provides revenue for the Occupational Lead Poisoning Prevention Account in the General Fund. The funds are used to establish and maintain occupational health and disease prevention programs. Employers in specified Standard Industrial Classification codes who employ 10 or more qualifying employees are subject to the fee. The BOE administers the program in partnership with the California Department of Public Health INTEGRATED WASTE MANAGEMENT PROGRAM This program provides revenue for the Integrated Waste Management Account in the Integrated Waste Management Fund. The fees provide funding to respond to potential health and environmental problems at on-site and off-site solid waste landfills, and supports state and local landfill permit enforcement programs. Operators of solid waste disposal facilities that include non-hazardous wood waste facilities are subject to the fee. The BOE administers the program in partnership with CalRecycle UNDERGROUND STORAGE TANK FEE PROGRAM This program provides revenue for the Underground Storage Tank (UST) Cleanup Fund in the State Treasury. BOE collects a fee for each gallon of petroleum placed in USTs for the Petroleum Underground Storage Tank Financing Account. This revenue provides funding to monitor and regulate underground storage tanks containing petroleum, reimburse businesses for the cleanup of leaking USTs, and protect human health and the environment OIL SPILL PREVENTION PROGRAM This program provides revenue to the Department of Fish and Wildlife, which is deposited into the Oil Spill Prevention and Administration Fund. Fees are collected on all crude oil and petroleum products received in California via marine pipelines and terminals. The prevention and administration fees provide funding to implement oil spill prevention programs and reimburse the member agencies of the State Interagency Oil Spill Committee for costs arising from the implementation of this program. Funding is also provided to implement, install, and maintain emergency programs, equipment, and facilities to respond to, contain, and cleanup oil spills ENERGY RESOURCES SURCHARGE PROGRAM This program provides revenue for the Energy Resource Surcharge Fund and is used to support the State Energy Resources Conservation and Development Commission. The revenue is generated by administering a surcharge on consumers of electrical energy purchased from an electrical utility.

7 LEGISLATIVE, JUDICIAL, AND EXECUTIVE LJE ANNUAL WATER RIGHTS FEE PROGRAM This program provides revenue for the Water Rights Fund. The fees provide funding to the State Water Resources Control Board to support the activities of its Division of Water Rights. The annual fee is collected from water right permit holders based on a schedule of fees adopted each fiscal year by the State Water Resources Control Board CHILDHOOD LEAD POISONING PREVENTION FEE PROGRAM This program provides revenue for the Childhood Lead Poisoning Prevention Fund. This program collects an annual fee from architectural coatings distributors, motor vehicle fuel distributors, and facilities currently reporting releases of lead into ambient air in California. This revenue supports the Childhood Lead Poisoning Prevention Fee Program administered by the California Department of Public Health, Childhood Lead Poisoning Prevention Branch MARINE INVASIVE SPECIES PROGRAM This program provides revenue for the Marine Invasive Species Control Fund and is often referred to as the Ballast Water Management Program. The fees provide funding to the California State Lands Commission to prevent or minimize the introduction and spread of non-indigenous aquatic species into California waters. Owners or operators of qualifying vessels carrying, or capable of carrying, ballast water from outside California are subject to the fee. The BOE administers the program in partnership with the Commission FIRE PREVENTION FEE PROGRAM This program provides revenue for the State Responsibility Area Fire Prevention Fund. The revenue is generated by administering an annual fire prevention fee charged on each habitable structure on a parcel that is within a state responsibility area. The revenues are to be used by the California Department of Forestry and Fire Protection for fire prevention activities within the State Responsibility Area which benefits those owners who are subject to the fire prevention fee EMERGENCY TELEPHONE USERS SURCHARGE PROGRAM This program provides revenue for the State Emergency Telephone Number Account. Revenue generated by this program funds the State's "911" emergency telephone system by administering a surcharge on intrastate telephone and Voice over Internet Protocol (VoIP) communication services E-WASTE RECYCLING FEE PROGRAM This program provides revenue for the Electronic Waste Recovery and Recycling Account in the Integrated Waste Management Fund. The fees provide funding for CalRecycle by imposing a recycling fee upon the retail sale or lease of new or refurbished video display devices identified by the Department of Toxic Substances as containing hazardous materials LUMBER FEE PROGRAM This program collects a one percent assessment on purchases of lumber products and engineered wood products for use in California INSURANCE TAX PROGRAM This program provides revenue to the Insurance Tax Fund. Revenue is generated from taxes assessed on insurance premiums, underwriting profits from ocean marine insurance, and retaliatory assessments levied on "foreign" insurers. The taxes collected are used to pay refunds or transferred to the General Fund NATURAL GAS SURCHARGE PROGRAM This program provides revenue to fund low-income assistance programs, cost effective energy efficiency programs, conservation activities, and public interest research and development. The revenue is generated by administering a surcharge on the consumption of all natural gas in California APPEALS FROM OTHER GOVERNMENTAL PROGRAMS This program reviews income tax assessments and corporation taxes and eligibility determinations made in administering the Senior Citizens Property Tax Assistance Program upon written request filed by a taxpayer. The program also acts as an impartial tribunal to hear and decide property tax assessment appeals by a local government (or one of its agencies) that owns taxable real property located outside its boundaries. Property owned by a local government, such as a city, and located outside its boundaries is subject to assessment by the county in which the property is located PREPAID MOBILE TELEPHONY PROGRAM This program provides revenue to the Prepaid Mobile Telephony Services (MTS) Surcharge Fund and the Local Charges for the Prepaid MTS Fund. The revenue funds the State Emergency Telephone Number Account, universal service funds and local funds. A surcharge is imposed on each consumer of prepaid mobile telephony services at the retail level.

8 LJE 8 LEGISLATIVE, JUDICIAL, AND EXECUTIVE REGIONAL RAILROAD ACCIDENT PREPAREDNESS AND IMMEDIATE RESPONSE PROGRAM This program provides revenue to the Governor's Office of Emergency Services, to prepare for and provide immediate onsite response related to a large-scale release of hazardous materials from a rail car or a railroad accident involving a rail car. The revenues are deposited into the Regional Railroad Accident Preparedness and Immediate Response Fund. Fees are collected on the top 25 most hazardous material commodities transported by rail car within California. The fee provides funding to pay for the planning, developing, support, and maintenance of various aspects of regional, state, and local emergency response programs, teams, specialized equipment, supplies, and training to prepare for such an occurrence LEAD-ACID BATTERY RECYCLING FEE PROGRAM This program provides revenue to the Lead-Acid Battery Cleanup Fund. The fee provides funding for investigation, site evaluation, cleanup, remediation, removal, monitoring, and other response actions for areas contaminated due to lead-acid battery recycling facility operations, as well as refund payments, loan repayments, and administrative costs. Lead-acid battery manufacturers and consumers are subject to the fees. The BOE administers the program in partnership with the California Department of Toxic Substances Control. This program creates the California Battery Fee and the Manufacturer Battery Fee MARIJUANA TAXES PROGRAM This program imposes an excise tax on the retail purchase of medical and recreational marijuana and a cultivation tax on the dry weight of flowers and leaves of marijuana harvested for sale. The excise tax is imposed upon the purchaser of the marijuana and the retailer is required to collect and remit the tax. The cultivation tax is imposed upon the person harvesting marijuana that enters the commercial marketplace. These taxes provide funding for youth education and prevention programs, environmental mitigation efforts, law enforcement, and administration costs for numerous state agencies charged with licensing, regulating, and taxing the cultivation and sale of marijuana ADMINISTRATION This program implements the policies and directives of the Board Members and provides direction, leadership, planning, and support services for all Board programs. DETAILED EXPENDITURES BY PROGRAM * * * PROGRAM REQUIREMENTS 0570 ADMINISTRATION OF THE BOARD OF EQUALIZATION 0001 General Fund $288,879 $330,803 $338, Breast Cancer Fund State Emergency Telephone Number Account 1,125 1,759 1, Motor Vehicle Fuel Account, Transportation Tax Fund 27,351 28,548 28, Occupational Lead Poisoning Prevention Account Childhood Lead Poisoning Prevention Fund Cigarette and Tobacco Products Surtax Fund 9,562 7,294 7, Oil Spill Prevention and Administration Fund Integrated Waste Management Account, Integrated Waste Management Fund 0439 Underground Storage Tank Cleanup Fund 3,662 3,503 3, Energy Resources Programs Account California Children and Families First Trust Fund 16,945 14,104 14, Federal Trust Fund Timber Tax Fund 1,707 2,255 2, Reimbursements 193, , , Gas Consumption Surcharge Fund Water Rights Fund State Responsibility Area Fire Prevention Fund 8,914 7,437 7, Electronic Waste Recovery and Recycling Account, 4,273 5,024 5,017 Integrated Waste Management Fund

9 LEGISLATIVE, JUDICIAL, AND EXECUTIVE LJE * * * 3067 Cigarette and Tobacco Products Compliance Fund 2,242 6,946 7, Timber Regulation and Forest Restoration Fund 1,163 1,826 1, Prepaid Mobile Telephony Services Surcharge Fund 2,021 2,098 1, Regional Railroad Accident Preparedness and Immediate Response Fund 3270 Local Charges for Prepaid Mobile Telephony Service 572 1,772 1,169 Fund 3288 Marijuana Control Fund - 1,100 5, Lead-Acid Battery Cleanup Fund - 1, California Healthcare, Research and Prevention - - 1,087 Tobacco Tax Act of 2016 Fund 3308 Tobacco Law Enforcement Account, California - - 5,771 Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund Totals, State Operations $565,982 $614,225 $635,288 Local Assistance: 3270 Local Charges for Prepaid Mobile Telephony Service $4,489 $32,707 $32,702 Fund Totals, Local Assistance $4,489 $32,707 $32, County Assessment Standards Program 0001 General Fund $10,477 $10,665 $10,672 Totals, State Operations $10,477 $10,665 $10, State-Assessed Property Program 0001 General Fund $10,172 $9,776 $9, Reimbursements Totals, State Operations $10,518 $10,383 $10, Timber Tax Program 0965 Timber Tax Fund 1,707 2,255 2,283 Totals, State Operations $1,707 $2,255 $2, Sales and Use Tax Program 0001 General Fund $257,318 $300,284 $308, Reimbursements 185, , ,317 Totals, State Operations $442,900 $484,575 $496, Hazardous Substances Tax Program 0995 Reimbursements 4,883 5,255 5,270 Totals, State Operations $4,883 $5,255 $5, Alcoholic Beverage Tax Program

10 LJE 10 LEGISLATIVE, JUDICIAL, AND EXECUTIVE * * * 0001 General Fund $2,589 $3,047 $3,112 Totals, State Operations $2,589 $3,047 $3, Tire Recycling Fee Program 0995 Reimbursements 1,739 1,820 1,835 Totals, State Operations $1,739 $1,820 $1, Cigarette and Tobacco Products Tax Program 0001 General Fund $3,522 $3,904 $3, Breast Cancer Fund Cigarette and Tobacco Products Surtax Fund 7,224 6,477 6, California Children and Families First Trust Fund 12,266 12,468 12, California Healthcare, Research and Prevention - - 1,087 Tobacco Tax Act of 2016 Fund 3308 Tobacco Law Enforcement Account, California - - 5,771 Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund Totals, State Operations $23,596 $23,439 $30, Cigarette and Tobacco Products Licensing Program 0001 General Fund $928 $361 $ Breast Cancer Fund Cigarette and Tobacco Products Surtax Fund 2, California Children and Families First Trust Fund 4,679 1,636 1, Cigarette and Tobacco Products Compliance Fund 2,242 6,946 7,233 Totals, State Operations $10,373 $9,826 $10, Transportation Fund Tax Program 0061 Motor Vehicle Fuel Account, Transportation Tax Fund 27,351 28,548 28, Federal Trust Fund Totals, State Operations $27,433 $28,985 $29, Occupational Lead Poisoning Prevention Fee Program 0070 Occupational Lead Poisoning Prevention Account Totals, State Operations $888 $825 $ Integrated Waste Management Program 0387 Integrated Waste Management Account, Integrated Waste Management Fund

11 LEGISLATIVE, JUDICIAL, AND EXECUTIVE LJE * * * Totals, State Operations $541 $556 $ Underground Storage Tank Fee Program 0439 Underground Storage Tank Cleanup Fund 3,662 3,503 3,516 Totals, State Operations $3,662 $3,503 $3, Oil Spill Prevention Program 0320 Oil Spill Prevention and Administration Fund Totals, State Operations $367 $653 $ Energy Resources Surcharge Program 0465 Energy Resources Programs Account Totals, State Operations $222 $308 $ Annual Water Rights Fee Program 3058 Water Rights Fund Totals, State Operations $458 $477 $ Childhood Lead Poisoning Prevention Fee Program 0080 Childhood Lead Poisoning Prevention Fund Totals, State Operations $363 $569 $ Marine Invasive Species Program 0995 Reimbursements Totals, State Operations $318 $508 $ Fire Prevention Fee Program 3063 State Responsibility Area Fire Prevention Fund 8,914 7,437 7,475 Totals, State Operations $8,914 $7,437 $7, Emergency Telephone Users Surcharge Program 0022 State Emergency Telephone Number Account 1,125 1,759 1,726 Totals, State Operations $1,125 $1,759 $1, E-Waste Recycling Fee Program 3065 Electronic Waste Recovery and Recycling Account, 4,273 5,024 5,017 Integrated Waste Management Fund Totals, State Operations $4,273 $5,024 $5,017

12 LJE 12 LEGISLATIVE, JUDICIAL, AND EXECUTIVE * * * Lumber Fee Program 3212 Timber Regulation and Forest Restoration Fund 1,163 1,826 1,857 Totals, State Operations $1,163 $1,826 $1, Insurance Tax Program 0001 General Fund $341 $335 $335 Totals, State Operations $341 $335 $ Natural Gas Surcharge Program 3015 Gas Consumption Surcharge Fund Totals, State Operations $713 $979 $ Appeals from Other Governmental Programs 0001 General Fund $3,532 $2,431 $2,455 Totals, State Operations $3,532 $2,431 $2, Prepaid Mobile Telephony Program 3251 Prepaid Mobile Telephony Services Surcharge Fund $2,021 $2,098 $1, Local Charges for Prepaid Mobile Telephony Service 572 1,772 1,169 Fund Totals, State Operations $2,593 $3,870 $2,244 Local Assistance: 3270 Local Charges for Prepaid Mobile Telephony Service $4,489 $32,707 $32,702 Fund Totals, Local Assistance $4,489 $32,707 $32, Regional Railroad Accident Preparedness and Immediate Response Program 0995 Reimbursements Regional Railroad Accident Preparedness and Immediate Response Fund Totals, State Operations $294 $580 $ Lead-Acid Battery Cleanup Fee Program 3301 Lead-Acid Battery Cleanup Fund $- $1,235 $848 Totals, State Operations $- $1,235 $ Marijuana Taxes Program 3288 Marijuana Control Fund $- $1,100 $5,384

13 LEGISLATIVE, JUDICIAL, AND EXECUTIVE LJE * * * Totals, State Operations $- $1,100 $5,384 PROGRAM REQUIREMENTS 9900 ADMINISTRATION - TOTAL 0995 Reimbursements Totals, State Operations $41 $417 $ Administration 0001 General Fund $62,803 $65,975 $66, Reimbursements Totals, State Operations $62,844 $66,392 $66, Administration - Distributed 0001 General Fund -$62,803 -$65,975 -$66,161 Totals, State Operations -$62,803 -$65,975 -$66,161 TOTALS, EXPENDITURES State Operations 566, , ,705 Local Assistance 4,489 32,707 32,702 Totals, Expenditures $570,512 $647,349 $668,407 EXPENDITURES BY CATEGORY PERSONAL SERVICES 1 State Operations Positions Expenditures * * * Baseline Positions 4, , ,665.1 $306,224 $310,588 $304,388 Total Adjustments , ,595 Net Totals, Salaries and Wages 4, , ,799.7 $292,636 $311,563 $321,983 Staff Benefits , , ,043 Totals, Personal Services 4, , ,799.7 $436,268 $468,428 $482,026 OPERATING EXPENSES AND EQUIPMENT $121,289 $146,214 $153,679 SPECIAL ITEMS OF EXPENSES 8, TOTALS, POSITIONS AND EXPENDITURES, ALL FUNDS (State Operations) $566,023 $614,642 $635,705 2 Local Assistance Expenditures * * * Grants and Subventions - Governmental $4,489 $32,707 $32,702 TOTALS, EXPENDITURES, ALL FUNDS (Local Assistance) $4,489 $32,707 $32,702 DETAIL OF AND ADJUSTMENTS 1 STATE OPERATIONS * * * 0001 General Fund

14 LJE 14 LEGISLATIVE, JUDICIAL, AND EXECUTIVE 1 STATE OPERATIONS * * * 001 Budget Act appropriation $489,600 $327,584 $338,465 Adjustment for Employee Compensation Adjustment for Staff Benefits Allocation for employee compensation and staff benefits 10, CalATERS Funding Removal Lease Revenue Debt Service Adjustment Map Reimbursable Activities to New Item -194, Regional Railroad Accident Preparedness and Immediate Response Program Section 3.60 Pension Contribution Adjustment 2,367 2,879 - Totals Available $308,643 $330,803 $338,465 Unexpended balance, estimated savings -19, TOTALS, EXPENDITURES $288,879 $330,803 $338, Breast Cancer Fund 001 Budget Act appropriation $819 $722 $658 Allocation for employee compensation and staff benefits Pro Rata Assessments Removal Section 3.60 Pension Contribution Adjustment Totals Available $826 $656 $658 Unexpended balance, estimated savings TOTALS, EXPENDITURES $770 $656 $ State Emergency Telephone Number Account 001 Budget Act appropriation $1,742 $1,909 $1,726 Allocation for employee compensation and staff benefits Pro Rata Assessments Removal Section 3.60 Pension Contribution Adjustment Totals Available $1,783 $1,759 $1,726 Unexpended balance, estimated savings TOTALS, EXPENDITURES $1,125 $1,759 $1, Motor Vehicle Fuel Account, Transportation Tax Fund 001 Budget Act appropriation $28,591 $31,287 $28,899 Allocation for employee compensation and staff benefits CalATERS Funding Removal Pro Rata Assessments Removal - -2,951 - Section 3.60 Pension Contribution Adjustment Totals Available $29,122 $28,548 $28,899 Unexpended balance, estimated savings -1, TOTALS, EXPENDITURES $27,351 $28,548 $28, Occupational Lead Poisoning Prevention Account 001 Budget Act appropriation $869 $901 $826 Allocation for employee compensation and staff benefits Pro Rata Assessments Removal Section 3.60 Pension Contribution Adjustment Totals Available $892 $825 $826 Unexpended balance, estimated savings

15 LEGISLATIVE, JUDICIAL, AND EXECUTIVE LJE 15 1 STATE OPERATIONS * * * TOTALS, EXPENDITURES $888 $825 $ Childhood Lead Poisoning Prevention Fund 001 Budget Act appropriation $616 $629 $587 Allocation for employee compensation and staff benefits Pro Rata Assessments Removal Section 3.60 Pension Contribution Adjustment Totals Available $631 $569 $587 Unexpended balance, estimated savings TOTALS, EXPENDITURES $363 $569 $ Cigarette and Tobacco Products Surtax Fund 001 Budget Act appropriation $10,154 $8,954 $7,089 Adjustment for Employee Compensation Adjustment for Staff Benefits Allocation for employee compensation and staff benefits CalATERS Funding Removal Pro Rata Assessments Removal Section 3.60 Pension Contribution Adjustment Totals Available $10,254 $8,140 $7,089 Unexpended balance, estimated savings TOTALS, EXPENDITURES $9,562 $7,294 $7, Oil Spill Prevention and Administration Fund 001 Budget Act appropriation $671 $710 $608 Allocation for employee compensation and staff benefits Pro Rata Assessments Removal Section 3.60 Pension Contribution Adjustment Totals Available $688 $653 $608 Unexpended balance, estimated savings TOTALS, EXPENDITURES $367 $653 $ Integrated Waste Management Account, Integrated Waste Management Fund 001 Budget Act appropriation $575 $611 $564 Allocation for employee compensation and staff benefits Pro Rata Assessments Removal Section 3.60 Pension Contribution Adjustment Totals Available $590 $556 $564 Unexpended balance, estimated savings TOTALS, EXPENDITURES $541 $556 $ Underground Storage Tank Cleanup Fund 001 Budget Act appropriation $3,627 $3,840 $3,516 Allocation for employee compensation and staff benefits Pro Rata Assessments Removal Section 3.60 Pension Contribution Adjustment Totals Available $3,705 $3,503 $3,516 Unexpended balance, estimated savings

16 LJE 16 LEGISLATIVE, JUDICIAL, AND EXECUTIVE 1 STATE OPERATIONS * * * TOTALS, EXPENDITURES $3,662 $3,503 $3, Energy Resources Programs Account 001 Budget Act appropriation $308 $338 $324 Allocation for employee compensation and staff benefits Pro Rata Assessments Removal Section 3.60 Pension Contribution Adjustment Totals Available $315 $308 $324 Unexpended balance, estimated savings TOTALS, EXPENDITURES $222 $308 $ California Children and Families First Trust Fund 001 Budget Act appropriation $17,939 $15,506 $14,145 Adjustment for Employee Compensation Adjustment for Staff Benefits Allocation for employee compensation and staff benefits CalATERS Funding Removal Pro Rata Assessments Removal - -1,465 - Section 3.60 Pension Contribution Adjustment Totals Available $18,138 $14,104 $14,145 Unexpended balance, estimated savings -1, TOTALS, EXPENDITURES $16,945 $14,104 $14, Federal Trust Fund 001 Budget Act appropriation $435 $437 $433 Totals Available $435 $437 $433 Unexpended balance, estimated savings TOTALS, EXPENDITURES $82 $437 $ Timber Tax Fund 001 Budget Act appropriation $2,468 $2,498 $2,283 Allocation for employee compensation and staff benefits Pro Rata Assessments Removal Section 3.60 Pension Contribution Adjustment Totals Available $2,494 $2,255 $2,283 Unexpended balance, estimated savings TOTALS, EXPENDITURES $1,707 $2,255 $2, Reimbursements Reimbursements $193,203 $192,898 $196,955 TOTALS, EXPENDITURES $193,203 $192,898 $196, Gas Consumption Surcharge Fund 001 Budget Act appropriation $871 $1,066 $940 Allocation for employee compensation and staff benefits Pro Rata Assessments Removal Section 3.60 Pension Contribution Adjustment Totals Available $889 $979 $940

17 LEGISLATIVE, JUDICIAL, AND EXECUTIVE LJE 17 1 STATE OPERATIONS * * * Unexpended balance, estimated savings TOTALS, EXPENDITURES $713 $979 $ Water Rights Fund 001 Budget Act appropriation $504 $524 $483 Allocation for employee compensation and staff benefits Pro Rata Assessments Removal Section 3.60 Pension Contribution Adjustment Totals Available $516 $477 $483 Unexpended balance, estimated savings TOTALS, EXPENDITURES $458 $477 $ State Responsibility Area Fire Prevention Fund 001 Budget Act appropriation $8,697 $8,501 $7,475 Allocation for employee compensation and staff benefits CalATERS Funding Removal Pro Rata Assessments Removal - -1,114 - Section 3.60 Pension Contribution Adjustment Totals Available $9,068 $7,437 $7,475 Unexpended balance, estimated savings TOTALS, EXPENDITURES $8,914 $7,437 $7, Electronic Waste Recovery and Recycling Account, Integrated Waste Management Fund 001 Budget Act appropriation $5,344 $5,521 $5,017 Allocation for employee compensation and staff benefits Pro Rata Assessments Removal Section 3.60 Pension Contribution Adjustment Totals Available $5,423 $5,024 $5,017 Unexpended balance, estimated savings -1, TOTALS, EXPENDITURES $4,273 $5,024 $5, Cigarette and Tobacco Products Compliance Fund 001 Budget Act appropriation $1,985 $7,512 $7,233 Adjustment for Employee Compensation Adjustment for Staff Benefits Allocation for employee compensation and staff benefits CalATERS Funding Removal Pro Rata Assessments Removal Section 3.60 Pension Contribution Adjustment TOTALS, EXPENDITURES $2,242 $6,946 $7, Timber Regulation and Forest Restoration Fund 001 Budget Act appropriation $2,239 $2,069 $1,857 Allocation for employee compensation and staff benefits Pro Rata Assessments Removal Section 3.60 Pension Contribution Adjustment Totals Available $2,261 $1,826 $1,857

18 LJE 18 LEGISLATIVE, JUDICIAL, AND EXECUTIVE 1 STATE OPERATIONS * * * Unexpended balance, estimated savings -1, TOTALS, EXPENDITURES $1,163 $1,826 $1, Prepaid Mobile Telephony Services Surcharge Fund 001 Budget Act appropriation $2,358 $2,089 $1,075 Allocation for employee compensation and staff benefits Section 3.60 Pension Contribution Adjustment Totals Available $2,371 $2,098 $1,075 Unexpended balance, estimated savings TOTALS, EXPENDITURES $2,021 $2,098 $1, Regional Railroad Accident Preparedness and Immediate Response Fund 001 Budget Act appropriation - $579 $288 Section 3.60 Pension Contribution Adjustment TOTALS, EXPENDITURES $- $580 $ Local Charges for Prepaid Mobile Telephony Service Fund 001 Budget Act appropriation $3,265 $1,759 $1,169 Allocation for employee compensation and staff benefits Section 3.60 Pension Contribution Adjustment Totals Available $3,283 $1,772 $1,169 Unexpended balance, estimated savings -2, TOTALS, EXPENDITURES $572 $1,772 $1, Marijuana Control Fund 001 Budget Act appropriation - - $5,384 Implementation of the Control, Regulate, and Tax Adult Use of Marijuana Act (Proposition 64) - 1,100 - TOTALS, EXPENDITURES $- $1,100 $5, Lead-Acid Battery Cleanup Fund 001 Budget Act appropriation - - $848 Lead-Acid Battery Fee Implementation (AB 2153) - 1,235 - TOTALS, EXPENDITURES $- $1,235 $ California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund 001 Budget Act appropriation - - $1,087 TOTALS, EXPENDITURES $- $- $1, Tobacco Law Enforcement Account, California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund 001 Budget Act appropriation - - $5,771 TOTALS, EXPENDITURES $- $- $5,771 Total Expenditures, All Funds, (State Operations) $566,023 $614,642 $635,705 2 LOCAL ASSISTANCE * * * 3270 Local Charges for Prepaid Mobile Telephony Service Fund Revenue and Taxation Code section 42103(b) - - $32,702 MTS Local Assistance per Revenue and Taxation Code Section 42103(b) - 32,707 -

19 LEGISLATIVE, JUDICIAL, AND EXECUTIVE LJE 19 2 LOCAL ASSISTANCE * * * Past Year Adjustments 4, TOTALS, EXPENDITURES $4,489 $32,707 $32,702 Total Expenditures, All Funds, (Local Assistance) $4,489 $32,707 $32,702 TOTALS, EXPENDITURES, ALL FUNDS (State Operations and Local Assistance) $570,512 $647,349 $668,407 FUND CONDITION STATEMENTS * * * 0965 Timber Tax Fund N BEGINNING BALANCE $2,227 $2,253 $250 Prior Year Adjustments 1, Adjusted Beginning Balance $3,329 $2,253 $250 REVENUES, TRANSFERS, AND OTHER ADJUSTMENTS Revenues: Sale of Natural Resources 7,412 7,412 7, Escheat - Unclaimed Checks, Warrants, Bonds, and Coupons Total Revenues, Transfers, and Other Adjustments $7,419 $7,412 $7,412 Total Resources $10,748 $9,665 $7,662 EXPENDITURE AND EXPENDITURE ADJUSTMENTS Expenditures: 0860 State Board of Equalization (State Operations) 1,707 2,255 2, Financial Information System for California (State Operations) Shared Revenues (Local Assistance) 6,784 6,912 4, Statewide General Administrative Expenditures (Pro Rata) (State Operations) Total Expenditures and Expenditure Adjustments $8,495 $9,415 $7,412 FUND BALANCE $2,253 $250 $250 Reserve for economic uncertainties 2, Cigarette and Tobacco Products Compliance Fund S BEGINNING BALANCE $8,923 $8,481 $2,709 Prior Year Adjustments Adjusted Beginning Balance $8,847 $8,481 $2,709 REVENUES, TRANSFERS, AND OTHER ADJUSTMENTS Revenues: Other Fees and Licenses 1,861 1,821 13, Cost Recoveries - Other Escheat - Unclaimed Checks, Warrants, Bonds, and Coupons Total Revenues, Transfers, and Other Adjustments $1,879 $1,839 $13,601 Total Resources $10,726 $10,320 $16,310 EXPENDITURE AND EXPENDITURE ADJUSTMENTS Expenditures: 0860 State Board of Equalization (State Operations) 2,242 6,946 7, Financial Information System for California (State Operations) Statewide General Administrative Expenditures (Pro Rata) (State Operations) Total Expenditures and Expenditure Adjustments $2,245 $7,611 $7,539 FUND BALANCE $8,481 $2,709 $8,771 Reserve for economic uncertainties 8,481 2,709 8, Prepaid Mobile Telephony Services Surcharge Fund S BEGINNING BALANCE - $77 - Prior Year Adjustments $13 - -

20 LJE 20 LEGISLATIVE, JUDICIAL, AND EXECUTIVE * * * Adjusted Beginning Balance $13 $77 - REVENUES, TRANSFERS, AND OTHER ADJUSTMENTS Revenues: Other Regulatory Fees 2,085 22,704 $22,704 Transfers and Other Adjustments Revenue Transfer from Prepaid Mobile Telephony Services Surcharge Fund (3251) to - -2,762-2,803 Local Charges for Prepaid Mobile Telephony Services Fund (3270) Revenue Transfer from Prepaid Mobile Telephony Services Surcharge Fund (3251) to - -1,451-1,486 Prepaid MTS 911 Account (3266) per Revenue and Taxation Code Section 42023(a) Revenue Transfer from Prepaid Mobile Telephony Services Surcharge Fund (3251) to - -16,467-16,864 Prepaid MTS PUC Account (3265) per Revenue and Taxation Code Section 42023(a) Total Revenues, Transfers, and Other Adjustments $2,085 $2,024 $1,551 Total Resources $2,098 $2,101 $1,551 EXPENDITURE AND EXPENDITURE ADJUSTMENTS Expenditures: 0860 State Board of Equalization (State Operations) 2,021 2,098 1, Financial Information System for California (State Operations) Statewide General Administrative Expenditures (Pro Rata) (State Operations) Total Expenditures and Expenditure Adjustments $2,021 $2,101 $1,551 FUND BALANCE $ Reserve for economic uncertainties Local Charges for Prepaid Mobile Telephony Service Fund S BEGINNING BALANCE Prior Year Adjustments $ Adjusted Beginning Balance $ REVENUES, TRANSFERS, AND OTHER ADJUSTMENTS Revenues: Other Regulatory Fees 5,047 $31,721 $31,721 Transfers and Other Adjustments Revenue Transfer from Prepaid Mobile Telephony Services Surcharge Fund (3251) to - 2,762 2,803 Local Charges for Prepaid Mobile Telephony Services Fund (3270) Total Revenues, Transfers, and Other Adjustments $5,047 $34,483 $34,524 Total Resources $5,061 $34,483 $34,524 EXPENDITURE AND EXPENDITURE ADJUSTMENTS Expenditures: 0860 State Board of Equalization (State Operations) 572 1,772 1, State Board of Equalization (Local Assistance) 4,489 32,707 32, Financial Information System for California (State Operations) Statewide General Administrative Expenditures (Pro Rata) (State Operations) Total Expenditures and Expenditure Adjustments $5,061 $34,483 $34,524 FUND BALANCE CHANGES IN AUTHORIZED POSITIONS Positions Expenditures * * * Baseline Positions 4, , ,665.1 $306,224 $310,588 $304,388 Salary and Other Adjustments , Workload and Administrative Adjustments Centralized Revenue Opportunity System (CROS) Implementation Phase