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Capital Outlay (18)
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The 2025-26 Budget: California Department of Corrections and Rehabilitation

Feb 25, 2025 - However, while the new facility helps address reg ional capacity challenges, the department has excess MHCB capacity when viewed at the statewide level. As shown in Figure  3 , with the added capacity provided under this proposal, the department will continue to have more than enough existing capacity to meet all of its current and projected needs for licensed MHCBs.
https://lao.ca.gov/Publications/Report/4986

The 2023-24 Budget: Financing Approaches for Capital Outlay Projects

Feb 28, 2023 - In our view, there can be reasonable arguments for using either bonds or cash to finance capital outlay projects. Each approach comes with trade-offs. One advantage of bonds is that they can better align who pays for the project with who benefits from the project.
https://lao.ca.gov/Publications/Report/4709

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Control Sections 90.00 and 90.01 During the special session called by the Governor, the Legislature added Control Sections 90.00 and 90.01 to the 2024-25 Budget Act providing up to $2.5  billion one-time from the General Fund for response and recovery costs related to the January 2025 Southern California wildfires.
https://lao.ca.gov/Publications/Report/5081

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

May 15, 2018 - In our view, this approach would better balance a reasonable interest in dedicating more resources to maintaining state facilities with greater legislative oversight of these large General Fund allocations.
https://lao.ca.gov/Publications/Report/3841

Evaluating California's Pursuit of Zero Net Energy State Buildings

Nov 14, 2017 - For example, the Lottery estimated that adding ZNE to its completed Santa Fe Springs District Office added 17  p ercent to the cost of constructing the project. Additionally, the DMV estimated that the cost of adding ZNE to its planned Reedley Field Office facility is expected to add 29  p ercent to the building ’s construction costs.
https://lao.ca.gov/Publications/Report/3711

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Given that the results of the recommended data and studies have the potential to notably improve legislative decision ‑making on prison postsecondary education policy and programs moving forward, we believe the added administrative workload is warranted.
https://lao.ca.gov/Publications/Report/4913

The 2018-19 Budget: Department of General Services

Feb 20, 2018 - Ad ditionally, the proposed project includes retail and extra child care space, which also increase costs. DGS also states that the BOE estimate was not as fully developed as its estimate for the Richards Boulevard project.
https://lao.ca.gov/Publications/Report/3758

Evaluating the Sale-Leaseback Proposal: Should the State Sell Its Office Buildings? [Publication Details]

Apr 27, 2010 - In our view, taking on long-term obligations—like the lease payments on these buildings—in exchange for one-time revenue to pay for current services is bad budgeting practice as it simply shifts costs to future years.
https://lao.ca.gov/Publications/Detail/2261

A Ten-Year Perspective: California Infrastructure Spending - A Ten-Year Perspective: California Infrastructure Spending [Video]

A Ten-Year Perspective: California Infrastructure Spending - A Ten-Year Perspective: California Infrastructure Spending [Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video A Ten-Year Perspective: California Infrastructure Spending August 25, 2011 In this webcast, fiscal and policy analyst Mark Whitaker discusses the LAO report "A Ten-Year Perspective: California Infrastructure Spending. "
https://lao.ca.gov/Videos/Player?playlistId=46

Evaluating the Sale-Leaseback Proposal: Should the State Sell Its Office Buildings? - Evaluating the Sale-Leaseback Proposal: Should the State Sell its Office Buildings? [Video]

[Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Evaluating the Sale-Leaseback Proposal: Should the State Sell its Office Buildings?
https://lao.ca.gov/Videos/Player?playlistId=64