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Capital Outlay (28)
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The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget package provides a blanket exemption for settlements related to any wildfire occurring between tax years 2021 and 2029. Previously, state law provided income tax exemptions for wildfire settlements on a case-by-case basis.
https://lao.ca.gov/Publications/Report/5081

The 2025-26 California Spending Plan: Other Provisions [Publication Details]

Oct 16, 2025 - The 2025-26 California Spending Plan: Other Provisions [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/5081

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Figure  8 lists the student outcomes the state uses for the student success allocation. For each of the three components of the formula, the state set new associated funding rates. Within the student success component, the state sets specific funding rates for each measured student outcome.
https://lao.ca.gov/Publications/Report/4913

The 2018-19 Budget: The May Revision—Deferred Maintenance

May 15, 2018 - The administration says it relied largely on lists of deferred maintenance needs developed by departments. However, we have not had an opportunity to verify these lists —which total billions of dollars worth of projects —to understand how projects were identified.
https://lao.ca.gov/Publications/Report/3841

The 2025-26 Budget: SB 678 County Probation Grant Program

Apr 11, 2025 - The administration ’s proposal to measure county performance against baselines using failure-to-prison rates from 2021 through 2023 has a key drawback. Specifically, including 2021 data is problematic because failure-to-prison rates during 2021 were artificially low due to factors related to the COVID-19 pandemic rather than county performance.
https://lao.ca.gov/Publications/Report/5031

The 2025-26 Budget: California Department of Corrections and Rehabilitation

Feb 25, 2025 - It is possible that after conducting its stakeholder engagement process, it will determine that some of those programs represent a higher priority for expansion than adding a new bachelor ’s degree program.
https://lao.ca.gov/Publications/Report/4986

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

Jan 13, 2020 - For example, the proposed changes to the existing Department of Business Oversight —which the administration renames the Department of Financial Protection and Innovation —appears to include new functions to be added to the department ’s existing mission.
https://lao.ca.gov/Publications/Report/4135

The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - The funding is to be the first of three augmentations, with the intent to provide a total of 30,000 additional slots to serve all low ‑income four ‑year olds by 2021 ‑22. These slots would be on top of the almost 9,000 full ‑day slots the state added over the past three years.
https://lao.ca.gov/Publications/Report/3916

The 2019-20 Budget: Deferred Maintenance

Feb 8, 2019 - Generally, departments have developed lists of projects that make up their deferred maintenance backlogs. In developing these lists, departments vary in what types of activities they consider maintenance.
https://lao.ca.gov/Publications/Report/3929

The 2016-17 Budget: Governor’s General Fund Deferred Maintenance Proposal

Feb 12, 2016 - The administration has identified projects that make up each department ’s list of deferred maintenance needs. However, the administration has not provided lists of specific projects that are proposed for funding under Control Section  6.10.
https://lao.ca.gov/Publications/Report/3353