The 2023-24 Budget: California's Fiscal Outlook

Nov 16, 2022 - The net effect of these assumptions is that the outlook assumes that state pension contribution rates are significantly higher than the projected rates published in CalPERS ’ most recent actuarial valuation.
https://lao.ca.gov/Publications/Report/4646

The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - State Operations Reductions. The 2024 ‑25 budget package assumed that the Department of Finance would reduce state operations expenditures through two unallocated reductions across most state departments.
https://lao.ca.gov/Publications/Report/4951

The 2025-26 Budget: Undertaking Fiscal Oversight [Publication Details]

Feb 24, 2025 - This post provides guidance to the Legislature for conducting fiscal oversight. As outlined in our November Fiscal Outlook, we advise the Legislature to use the 2025-26 budget process to conduct robust fiscal oversight of state programs.
https://lao.ca.gov/Publications/Detail/4983

The 2018-19 Budget: California Spending Plan (Final Version)

Oct 2, 2018 - Figure 8 California State University Core Funding by Source ( Dollars in Millions) 5.4% a Includes funding for pensions and retiree health benefits. b In addition, the budget appropriates $7  million one ‑time General Fund to the Department of Social Services for provision of legal services to undocumented students and immigrants at CSU campuses. c Includes funds that CSU uses to provide tuition discounts and waivers to certain students.
https://lao.ca.gov/Publications/Report/3870/5

The 2022-23 Budget: Initial Comments on the State Appropriations Limit Proposal [Publication Details]

Feb 4, 2022 - The 2022-23 Budget: Initial Comments on the State Appropriations Limit Proposal [Publication Details] Description: This post provides our office’s initial analysis on and comments about the Governor’s proposals to address state appropriations limit (SAL) requirements in the 2022-23 Governor’s budget.
https://lao.ca.gov/Publications/Detail/4515

The 2022-23 Budget: Initial Comments on the State Appropriations Limit Proposal

Feb 4, 2022 - First, the state can take a preemptive approach. Through the iterative budget process, the state can lower revenues and/or spend more on excluded purposes, using a variety of fund sources. This approach lowers appropriations subject to the limit and reduces the potential for excess revenues.
https://lao.ca.gov/Publications/Report/4515

The 2017-18 Budget: California's Fiscal Outlook

Nov 16, 2016 - For UC, however, we back out one –time Proposition  2 payments for outstanding pension liabilities. For CSU, we exclude cost increases for retiree health and most pension contributions, as we forecast these as part of overall state employee costs.
https://lao.ca.gov/Publications/Report/3507

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - The Governor allocates this amount among three uses: ( 1)  c ontinuing to implement the state ’s plan to prefund retiree health benefits, ( 2)  r epaying a 2017 ‑ 18 l oan from the state ’s cash resources that supported a supplemental pension payment in that year, and ( 3)  a supplemental pension payment to the state ’s teacher retirement system.
https://lao.ca.gov/Publications/Report/4135

The State Appropriations Limit [Publication Details]

Apr 21, 2021 - The State Appropriations Limit [Publication Details] HTML Description: This report: (1) describes how appropriations limits work for the state, school districts, and local governments in California; (2) explains why the limit is a constraint for state government; and (3) concludes with a variety of short- and long-term policy options—both of which we think the Legislature will need to take—in response to the issue.
https://lao.ca.gov/Publications/Detail/4416

California's Legislative Analyst's Office and the Value of Independence

Nov 15, 2024 - Establishing Baseline Expenditure Estimates: a Key Step in Fiscal Planning When developing our fall fiscal outlook for the state, we begin by estimating the expenditure baseline. This reflects the projected cost of maintaining current state government programs and services under existing laws and policies, before considering the fiscal effects of any new policy decisions.
https://lao.ca.gov/Publications/Report/4938