^[PDF] The 2020-21 Budget: Overview of the California Spending Plan

Shift Pension Costs. The budget takes actions in a few pension-related areas that result in cost shifts from the present to the future. First, the 2019-20 budget made a supplemental pension payment of $2.5 billion to CalPERS.
https://lao.ca.gov/reports/2020/4263/spending-plan-2020.pdf

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - The Cigarette and Tobacco Licensing Program monitors tobacco retailers for compliance with various state laws. This fee-funded program is a key element of the Master Settlement Agreement that California and 45 other states reached with the four largest cigarette manufacturers in 1998.
https://lao.ca.gov/Publications/Report/4966

The 2025-26 Budget: College of the Law, San Francisco [Publication Details]

Mar 10, 2025 - This brief analyzes the Governor’s budget proposals for College of the Law, San Francisco (CLSF). In 2025‑26, CLSF would receive $101 million in total core funding, reflecting a $15 million (17 percent) increase from 2024‑25. Both of CLSF’s main sources of core funding would increase, with tuition revenue projected to increase $4.3 million (7.
https://lao.ca.gov/Publications/Detail/5014

LAO Other Government Areas

Handout Item 7900 CalPERS Supplemental Payment, Issue 34 Format: June 2, 2017 - Presented to: Budget Conference Committee Report The 2017-18 Budget: Governor’s CalPERS Borrowing Proposal Format: HTML May 16, 2017 - As part of his May Revision, the Governor proposes the state borrow $6 billion from the Pooled Money Investment Account (PMIA) to make a one-time payment to reduce state pension liabilities at CalPERS.
https://lao.ca.gov/Policy-Areas?areaId=5&category=15&year=0&page=6

The 2017-18 Budget: California State Payroll System

Feb 28, 2017 - In particular, incorrect paycheck deductions were made, payroll and pension wages were erroneously calculated, and medical benefits were denied for some employees and their dependents. In one case, employees that took vacation time during the payroll cycle received compensation in addition to their base salary.
https://lao.ca.gov/Publications/Report/3590

How Does Tech Company Equity Pay Affect Income Tax Withholding? [EconTax Blog]

Nov 16, 2023 - The figure below illustrates this growth, with estimated withholding from the state ’s largest tech companies —including Apple, Google, Nvidia, and Meta —growing a share of state income tax withholding.
https://lao.ca.gov/LAOEconTax/article/Detail/789

How Does Tech Company Equity Pay Affect Income Tax Withholding? [EconTax Blog]

Nov 16, 2023 - The figure below illustrates this growth, with estimated withholding from the state ’s largest tech companies —including Apple, Google, Nvidia, and Meta —growing a share of state income tax withholding.
https://lao.ca.gov/LAOEconTax/Article/Detail/789

January 2025 Los Angeles Wildfires Impact on Local Property Tax Revenues [EconTax Blog]

Feb 10, 2025 - For more information on the state ’s response to prior wildfires, see the LAO CA Wildfire FAQ . This post examines the likely impact of these fires on property tax collections. Fire Damage Lowers Property Tax Assessments.
https://lao.ca.gov/LAOEconTax/Article/Detail/819

Other Budget Issues

CalPERS Pension board faces difficult decision concerning its actuarial policies. Provides information concerning the CalPERS board's consideration of new actuarial policies that could increase further the pension contributions of many public employers beginning in 2014-15.
https://lao.ca.gov/Recommendations?Year=2013

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections) [Publication Details]

Sep 7, 2023 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 6 (Corrections). This review is pursuant to Section 19829.5 of the Government Code.
https://lao.ca.gov/Publications/Detail/4800