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Capital Outlay (12)
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The 2025-26 Budget: SB 678 County Probation Grant Program

Apr 11, 2025 - Under the proposed formula, the amount of funding allocated through the maintenance payment grows annually starting in 2026-27. The growth adjustment would be based on the growth of 2011 realignment revenue provided to the counties.
https://lao.ca.gov/Publications/Report/5031

The 2014-15 Budget: A Review of the 2014 California Five-Year Infrastructure Plan [Publication Details]

Feb 10, 2014 - We also find that the plan raises some important policy issues related to the financing and maintenance of state infrastructure and serves as a valuable starting point for legislative discussions. However, we note that the plan does not include some key information and suggest some changes that could make the plan more helpful to the Legislature.
https://lao.ca.gov/Publications/Detail/2916

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The budget package excludes the first $20,000 of military retirement benefits, including retirement pay and survivor benefits, from state income taxation starting in tax year 2025. This exclusion is limited to individual taxpayers with less than $125,000 in adjusted gross income (AGI) or joint taxpayers with less than $250,000 in AGI.
https://lao.ca.gov/Publications/Report/5081

The Administration’s Sacramento Office Building Construction Strategy: Ensuring Robust Oversight

Dec 14, 2016 - However, if the administration was concerned about the timing of this project, it could start these activities in 2017 –18 . This would provide the administration with an additional fiscal year to complete them without affecting the construction timeline.
https://lao.ca.gov/Publications/Report/3516

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

Feb 25, 2025 - The proposal includes two positions and funding for start ‑up costs to establish two new career technical education (CTE) programs —serving a total of 54 new students —in the space that will be vacated by existing rehabilitative programs that are relocated to the new learning center.
https://lao.ca.gov/Publications/Report/4986

The 2016-17 Budget: The Governor's State Office Building Proposal

Feb 9, 2016 - We recommend that the Legislature direct the administration to provide individual capital outlay budget change proposals (COBCPs), or equivalent, for the three priority projects that they are proposing to undertake starting in 2016 –17 .
https://lao.ca.gov/Publications/Report/3347

Ten Years Later: Progress Towards Expending the 2006 Bond Funds

Jan 3, 2017 - Starting in late 2008, the state put bond sales on hold due to the state’s cash flow challenges during the Great Recession. This delayed projects across all of the 2006 bonds, often by about a year. Quick Expenditures Are Often Expected and Can Be Desirable . . .
https://lao.ca.gov/Publications/Report/3519

The 2020-21 Spending Plan — Other Provisions

Oct 7, 2020 - This was to ensure funding would be available to the department if the legislation was enacted after the start of the fiscal year. While the proposed provisional language was approved as part of the 2020 ‑21 budget package, the legislation as proposed by the Governor was not.
https://lao.ca.gov/Publications/Report/4277

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Figure  7 shows persistence rates for several cohorts that started their CCC education at CDCR. On average, incarcerated students have notably lower persistence rates compared with the average for CCC students.
https://lao.ca.gov/Publications/Report/4913

The 2019-20 Budget: California Spending Plan—Other Provisions

Oct 17, 2019 - If an agency or department anticipates that the development and implementation of an IT project could start in the same fiscal year as the project completes PAL, an agency or department could ask for funding before the project is approved by CDT.
https://lao.ca.gov/Publications/Report/4101