Changes in University of California General Fund Spending [EdBudget]

Jul 18, 2023 - The 2023-24 budget plan states intent to provide an additional $3 million ongoing General Fund for this center beginning in 2024-25. h The 2022-23 budget plan provided $2.4 million for this institute.
https://lao.ca.gov/Education/EdBudget/Details/759

LAO 2004 Budget Analysis: Transportation Overview

As discussed below, the Governor proposes to fund over $900  million of this amount through the issuance of a pension obligation bond. General Fund Costs for Retirement Programs a (In Millions)
https://lao.ca.gov/analysis_2004/general_govt/gen_01_ov_anl04.htm

^[PDF] State Correctional Spending Increased Despite Significant Population Reductions

Increases in pension costs and raises given to employees caused employee compensation costs to grow substantially. • Spending on Costs Deferred During Fiscal Crisis. The state is now paying for costs that were deferred during the fiscal crisis, such as furloughing of correctional officers.
https://lao.ca.gov/reports/2020/4145/correctional-spending-020420.pdf

2021-22 and 2022-23 Changes in California Community Colleges Proposition 98 Spending [EdBudget]

Aug 4, 2023 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656 | information [at] lao.ca.gov
https://lao.ca.gov/Education/EdBudget/Details/763

^[PDF] Funding CalSTRS

Anything less would continue the practice of shifting the costs of teacher pensions from one generation to the next. ; Plan Should Aim for Full Funding in About 30 Years. In our view, the plan should aim to fully eliminate the unfunded liability in about 30 years.
https://lao.ca.gov/handouts/state_admin/2014/Funding-Calstrs-02-19-14.pdf

The 2020-21 Budget: Governor’s Fiscal Oversight Proposals

Mar 19, 2020 - Most districts, for example, have accurate budget projections and deliberately plan for cost increases in key areas such as pensions and special education. Although few districts receive poor ratings consistently, a relatively small group of chronically distressed districts have received multiple qualified or negative ratings over the past few years.
https://lao.ca.gov/Publications/Report/4204

California Community Colleges Capital Outlay Reappropriations [EdBudget]

Aug 4, 2023 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656 | information [at] lao.ca.gov
https://lao.ca.gov/Education/EdBudget/Details/765

California's Tax System: A Primer, Chapter 5

Special provisions apply to (1) title insurers and ocean marine insurers, which must use a different base, and (2) certain pension and profit-sharing insurance contracts and specia lized insurers, which are taxed at different rates.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter5.html

The 2021-22 Budget: California Community Colleges

Feb 16, 2021 - Alternatively, the Legislature could decide that federally funded emergency grants are sufficient in size and instead repurpose the proposed state funds for other one ‑time priorities (such as paying down additional deferrals or providing more pension relief to districts).
https://lao.ca.gov/Publications/Report/4372

LAO Publications

In particular, the budget package includes a plan to fully fund the teachers’ pension system within about 30 years. Format: The 2013-14 Budget: California Spending Plan November 4, 2013 - The LAO’s annual California Spending Plan publication details the 2013-14 budget package, including legislative and gubernatorial actions through October 2013.
https://lao.ca.gov/Publications?publicationType=15