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

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

Feb 25, 2025 - Moreover, while the project and implementation team indicates it intends to engage key stakeholders at the prison —such as rehabilitation program providers —it has not yet done so. In sum, at this time, the administration has not (1)  determined which pieces of the advisory council ’s vision it wants to pursue; (2)  prepared a strategy and specific action plan to
https://lao.ca.gov/Publications/Report/4986

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

Apr 11, 2025 - The proposed formula has three different payments: (1)  a performance payment, (2)  a maintenance payment, and (3)  a minimum guarantee payment. These payments would determine each county ’s total SB  678 grant award.
https://lao.ca.gov/Publications/Report/5031

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget package (1)  extends the PTET through tax year 2030, and (2)  allows taxpayers to make a late prepayment for tax years 2026 onward, subject to a 12.5  percent reduction in the corresponding credit.
https://lao.ca.gov/Publications/Report/5081

The 2025-26 Budget: Estimated State Savings From Proposition 47

Feb 26, 2025 - We find this assumption causes the administration ’s methodology to overestimate the effect of Proposition  36 in two ways: Does Not Account for Key Features of Treatment-Mandated Felony. The administration ’s estimate assumes that the same number of people who were committed to prison for drug possession prior to Proposition  47 would again be committed to prison under Proposition  36.
https://lao.ca.gov/Publications/Report/4991

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

Jan 13, 2020 - California has two key constitutional formulas which require the state to allocate minimum amounts each year to ( 1)  s chools and community colleges and ( 2)  c ertain eligible debts and reserves. These formulas generally require more spending as General Fund tax revenues increase.
https://lao.ca.gov/Publications/Report/4135

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

Feb 28, 2023 - In our view, having clarity about what fund source will be used to support debt service payments is a key component of a lease revenue bond proposal. Importantly, without this level of detail, whether t he fund has sufficient capacity to support the debt service is unclear.
https://lao.ca.gov/Publications/Report/4709

Building Standards in Higher Education [Publication Details]

Jan 31, 2002 - Building Standards in Higher Education [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/819

The 2015-16 Budget: Effectively Implementing the 2014 Water Bond [Publication Details]

Feb 11, 2015 - In this report, we (1) describe Proposition 1, (2) review the Governor’s proposals to implement the bond, (3) identify key implementation principles, and (4) recommend steps for the Legislature to ensure that the bond is implemented effectively.
https://lao.ca.gov/Publications/Detail/3171

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Key Barriers to Expanding In ‑Person Enrollment. Recognizing the relatively poor course success rates of correspondence ‑based education, statute directs CDCR to focus on in ‑person postsecondary instruction.
https://lao.ca.gov/Publications/Report/4913