The 2023-24 Budget: The California Department of Corrections and Rehabilitation

Feb 16, 2023 - The state also typically houses up to about 2,400  men in a prison —the California City Correctional Facility (CAC) —leased from a private company, but operated by the state. The remaining people are housed in various specialized facilities outside of prisons, such as conservation camps and community reentry facilities.
https://lao.ca.gov/Publications/Report/4686

The 2021-22 Budget: Improving Legislative Oversight of Emergency Spending Authorities

Mar 2, 2021 - Establish Longer Notification Period for Larger Transfers or Transfers Made Proactively Before Emergencies. In other cases, the Governor may want to transfer large sums into DREOA if the balance becomes low or there is a known risk of potential emergencies.
https://lao.ca.gov/Publications/Report/4393

^[PDF] The 2020-21 Budget: Resources and Environmental Protection

We recommend the Legislature wait to take action on the Governor’s proposal to transfer General Fund to TSCA and HWCA until the May Revision when updated information about the funds’ conditions will be available .
https://lao.ca.gov/reports/2020/4178/resources-enviro-protection-022520.pdf

^[PDF] Investment Income and the Insurance Gross Premiums Tax

Transferring Income to Avoid Taxation In response to concerns that corporations may try to transfer profi ts to their insur- ance subsidiaries in order to avoid taxation, Chapter 868 established several limits on transactions between corporations and their affi liated insurers, including the phase out of the deduction on dividends and a limitation on the amount of nontaxable, noninsur- ance income an insurance subsidiary may earn.
https://lao.ca.gov/handouts/Econ/2008/Gross_Premiums_7_24_08.pdf

^[PDF] 1960 Budget Analysis: Local Assistance

Budget Bill Budget page 960 FOR ASSISTANCE TO COUNTIES FOR TUBERCULOSIS SANITORIA FROM THE GENERAL FUND Amount requested ______________________________________________ $4,763,890 Estimated to be expended in 1959-60 fiscal year ____________________ 4,564,060 Increase (4.4 percent) __________________________________________ $199,830 TOT A L R ECO M MEN D E D RED U CT ION __________________________
https://lao.ca.gov/analysis/1960/25_local_assistance_1960.pdf

^[PDF] Major Features of California's 2010-11 Budget

(Because $289 million was assumed from the sale by the administration in its workload budget, this solution contributes a net amount of $911 million to closing the budget gap, as reflected in Figure 1.) loanS, tranSFErS, and Funding ShiFtS $2.7 Billion of Loans, Transfers, and Fund Shifts.
https://lao.ca.gov/reports/2010/bud/major_features/major_features_101210.pdf

Chapter 3: Revenue Projections

Additional local rates ranging from 1.25  percent to 2.5  percent are imposed by cities, counties, and transportation districts, bringing the current combined state-local tax rate to between 7.25  percent and 8.5  percent.
https://lao.ca.gov/1998/1998_fiscal_outlook/1998_fiscal_forecast_chapter_3.html

^[PDF] 1953 Budget Analysis: DEPARTMENT OF EDUCATION

There are 98i consultants on the staffs of 81 city school systems who spend all or part of their time on problems of elementary education. In addition, there are numerous consultants in specialized areas such as art, music, et cetera.
https://lao.ca.gov/analysis/1953/08_education_1953.pdf

^[PDF] Appendix 1, Figure 1 General Fund Spending Solutions for 2025-26

Appendix 1, Figure 1 General Fund Spending Solutions for 2025-26 in the 2024-25 Spending Plan, Updated for Governor’s Budget: Delays (In Millions) Department or Program Description Amount CalFresh California Food Assistance Program expansion $115 CPUC Last-Mile Broadband Project Grants 200 CSU Base augmentation 252 GO-Biz City of Fresno Public Infrastructure Development 100 UC
https://lao.ca.gov/reports/2025/4951/Appendix-1-GF-Spending-Solutions.pdf

^[PDF] LAO 1994 Budget Analysis: Capital Outlay Chapter

(“M cases” are individuals under age 21 committed to the CDC who are ordered by the court to be transferred to the CYA to serve all or a portion of their commitment time.) With this legislation (1) CYA's population would be reduced initially by about 1,400 by transferring current inmates to the CDC and (2) CYA's population would grow more slowly as most “M cases” would not spend time at the CYA.
https://lao.ca.gov/analysis_1994/Capital_Outlay_anl94.pdf