California's Other Budget Deficit: The Unemployment Insurance Fund Insolvency

In the past few years, some states have adopted alternative base periods (ABP) to allow more unemployed individuals to qualify for UI benefits. The ABP typically shifts the 12–month base period to count wages earned in the calendar quarter in which the claimant files for UI or the most recent prior completed quarter.
https://lao.ca.gov/reports/2010/ssrv/unemp_ins/ui_102010.aspx

MOU Fiscal Analysis: Bargaining Unit 7 (Protective Services and Public Safety)

Jun 24, 2016 - After 15 years of service, these workers would receive 50  percent of the revised maximum state contribution in retirement, with this amount growing each year until it reaches 100  percent of the revised maximum contribution if they retire after 25 or more years.
https://lao.ca.gov/Publications/Report/3486

LAO 2007 Budget Analysis: Perspectives on State Expenditures

Budgetary Borrowing In addition to borrowing for capital outlay purposes, the state has undertaken significant borrowing in recent years to help address budgetary shortfalls. At the peak, the state had more than $25 billion in budget-related debt outstanding from private investors, schools, local governments, transportation, and other special funds.
https://lao.ca.gov/analysis_2007/2007_pandi/pi_04_anl07.aspx

Proposition 5 [Ballot]

Nov 6, 2018 - More State Spending for Schools.   Current law requires the state to provide more funding to most schools to cover their property tax losses. As a result, state costs for schools would increase by over $100  million per year in the first few years.
https://lao.ca.gov/BallotAnalysis/Proposition?number=5&year=2018

^[PDF] 1966 Budget Analysis: Legislative Branch

In recent years there have been a number of special sessions in addition to the regular sessions. For example, during calendar 1965 two special sessions were held in addition to the regular general session.
https://lao.ca.gov/analysis/1966/02_legislative_1966.pdf

^[PDF] 1961 Budget Analysis: Local Assistance

The practice has been that books are ordered in one year for delivery to schools the next; only seldom are books shipped from the state warehouse to the districts immediately upon receipt from the State Printing Plant.
https://lao.ca.gov/analysis/1961/26_local_assistance_1961.pdf

2013 Initiative Analysis: California Road Repairs Act of 2014

In many years, this reduction in General Fund revenues would reduce required state funding for schools and community colleges. The net reduction in General Fund resources typically would be in the tens of millions of dollars annually.
https://lao.ca.gov/ballot/2013/130703.aspx

^[PDF] Overview of Early Education Issues

Families that meet the income requirements and either work or go to school are eligible for the full-day option. „ Key Aspects of Kindergarten: — Kindergarten serves all five-year olds, regardless of family income or work status.
https://lao.ca.gov/handouts/Conf_Comm/2019/Early-Education-Overview-053019.pdf

California Electrical Utility District Act [Ballot]

Feb 26, 2015 - Pursuant to subsection (c) of Section 9005 of the Elections Code, we are informing you that, in our opinion, a reasonable estimate of the net fiscal impact of this proposed initiative measure cannot be prepared within 50 calendar days from the date this proposed initiative was received.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-002

Districts' Pension Contribution Rates and Amounts [EdBudget]

Aug 24, 2020 - Excludes contributions for classified employees not covered by the CalPERS School Pool. Excludes payments made by the state on behalf of employers. Share of contributions from schools and community colleges for 2019-20 are estimates from CalPERS.
https://lao.ca.gov/Education/EdBudget/Details/439