An Analysis of University Cash Management Issues

Nov 10, 2020 - Cash flow statements for these programs are not publicly available. Staff at the CSU Chancellor ’s Office and UC Office of the President, however, note that these programs also do not normally face cash timing issues, such that they maintain positive cash positions and do not routinely borrow for cash flow purposes.
https://lao.ca.gov/Publications/Report/4293

California Community Colleges—Managing Cash in a Time of State Payment Deferrals

Dec 18, 2020 - As with all TRANs, these TRANs came with issuance and interest costs that districts had to pay until they no longer needed to use the notes for cash flow purposes. Buoyed by a recovering economy and increased revenue from a tax increase on high ‑income earners (Proposition  30, approved in 2012), the state eliminated all of these deferrals by the end of 2014 ‑ 15 —generally negating districts ’ continued need to use TRANs to manage their cash flow.
https://lao.ca.gov/Publications/Report/4307

The 2024-25 Budget: College of the Law, San Francisco

Mar 5, 2024 - Like other higher education segments, CLSF maintains reserves to mitigate risks and manage potential cash flow issues. The Board of Directors adopted a policy to maintain a minimum reserve level equivalent to 5  percent of the school ’s total annual operating revenues.
https://lao.ca.gov/Publications/Report/4875

The 2025-26 Budget: College of the Law, San Francisco

Mar 10, 2025 - Like other higher education segments, CLSF maintains reserves to mitigate risks and manage potential cash flow issues. The Board of Directors adopted a policy to maintain a minimum reserve level equivalent to 5  percent of the school ’s total annual operating revenues.
https://lao.ca.gov/Publications/Report/5014

Overview of Federal COVID-19 Research Funding

May 13, 2020 - Figure 3 Bulk of Federal R &D Relief Funding Flows Through a Few Agencies (In Millions)
https://lao.ca.gov/Publications/Report/4230

Update on Community College Reserves

Jan 27, 2021 - Additionally, local reserves help colleges manage their cash flow and pay their bills while awaiting receipt of funds. Local reserves can be especially helpful during times when the state is deferring payments, as colleges might not receive their state funding until many months after they have incurred operating costs.
https://lao.ca.gov/Publications/Report/4323

The 2024-25 Budget: California Community Colleges

Feb 21, 2024 - After addressing any apportionment shortfalls, remaining unused enrollment funding flows into the Proposition  98 Reversion Account. Funds in this account may be redirected for any one ‑time Proposition  98  purpose.
https://lao.ca.gov/Publications/Report/4853

An Overview of Federal Higher Education Relief

Apr 28, 2020 - Low reserve levels, in turn, could result in campuses having cash flow problems in 2020 ‑21 and entering 2021 ‑22 in a particularly vulnerable fiscal position. Vigilant Oversight Will Be Key to Assessing Remaining Needs and Building State Budget.
https://lao.ca.gov/Publications/Report/4225

The 2021-22 Budget: “Cradle to Career” Data System

Mar 26, 2021 - Given the administration identifies potential data flows and info rmation sharing between the three projects, however, we believe CCGI and eTranscript California also should go through the PAL process.
https://lao.ca.gov/Publications/Report/4409

The 2019-20 May Revision: Analysis of the May Revision Education Proposals

May 15, 2019 - The master plan could be a report or a series of reports released on a flow basis conducted by one or more nongovernmental research and policy agencies. May Revision Changes Minimize Legislative Input.
https://lao.ca.gov/Publications/Report/4048