^[PDF] The 2020-21 Budget: Analyzing UC and CSU Cost Pressures

In making our calculations, we first assume the state maintains existing services, as adjusted for inflation. For the universities specifically, we assume the state covers salary, pension, health benefits, and debt service cost increases.
https://lao.ca.gov/reports/2019/4127/UC-CSU-cost-pressures-121719.pdf

CalFacts 2024 [Publication Details]

Dec 2, 2024 - CalFacts presents a wide range of facts and trends about the state's economy, finances, and programs.
https://lao.ca.gov/Publications/Detail/4942

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - State Incentives Typically Do Not Pay for Themselves. Film tax credits generally have a negative overall effect on state revenues. Evidence from academic research and state evaluations in places such as Georgia and New York find that every $1 of credit allocated returns significantly less than $1 in state revenue.
https://lao.ca.gov/Publications/Report/5000

^[PDF] Pending Proposal Concerning Highway Patrol Officer Retiree Health Benefits Funding

The State Constitution authorizes public retirement boards, such as the CalPERS board of admini- stration, to administer pension funds and invest in stocks and other vehicles to fund public pension liabilities.
https://lao.ca.gov/2009/MOU_Fiscal/CHP_addendum_memo_090209.pdf

Overview of Local Control Funding Formula and K-12 Pension Costs [Publication Details]

Mar 7, 2017 - Overview of Local Control Funding Formula and K-12 Pension Costs [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/3606

The 2025-26 Budget: Transitional Kindergarten Multilingual Learner Screeners

Feb 26, 2025 - Districts Use State-Developed Assessments to Determine English Language Proficiency. Districts use a set of state-developed assessments —known as the English Language Proficiency Assessments for California (ELPAC) —to determine a student ’s English proficiency.
https://lao.ca.gov/Publications/Report/4990

Flexible Funding to California in the American Rescue Plan

Mar 23, 2021 - State and local governments have until December 31, 2024 to use the funds. Restrictions on Use of Funds. There are two restrictions on the use of the fiscal recovery funds. First, state and local governments are prohibited from using the funds to make supplemental pension payments.
https://lao.ca.gov/Publications/Report/4407

The 2025-26 Budget: In-Home Supportive Services

Mar 6, 2025 - Additionally, counties may establish IHSS hourly wages above the state minimum wage through local wage ordinances or, more commonly, collectively bargained agreements. The state, federal government, and coun ties share the cost of IHSS wages.
https://lao.ca.gov/Publications/Report/5009

The 2025-26 Budget: Undertaking Fiscal Oversight

Feb 24, 2025 - Similarly, state-federal partnerships, like Medi-Cal, the state ’s Medicaid program, require the state provide a minimum level of funding for large portions of the program. Where the state has implemented expansions of state-federal partnerships, however, there typically is greater fiscal flexibility.
https://lao.ca.gov/Publications/Report/4983

The 2025-26 Budget: CWS-CARES

Mar 5, 2025 - To claim Title IV-E federal funding for these services (the selection of which is detailed in the state ’s five-year Title IV-E prevention plan), the state must meet federal requirements around tracking per-child prevention spending.
https://lao.ca.gov/Publications/Report/5006