CSAC is supporting CSBA’s Supreme Court challenge to the State’s attempt to avoid providing mandate reimbursements by requiring local agencies to “use existing funds first” to pay for mandates.  Under these “pay first” statutes, there are no programmatic reductions that would result in a net revenue increase, nor is there any new funding provided for the cost of the mandate.  Nevertheless, the State contends, and the Court of Appeal agreed, that there is offsetting revenue that eliminate the need for mandate subventions merely by directing local agencies to pay for the mandate first with existing State funding.  The Supreme Court granted review and is now considering the issue. CSAC’s amicus brief was drafted by its Litigation Counsel Jennifer Henning.