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Capital Outlay (12)
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The 2025-26 Budget: California Department of Corrections and Rehabilitation

Feb 25, 2025 - The department also maintains 85 beds for women and people sentenced to death in state prisons that can be operated as either ICF or APP beds. Additionally, there are 30 beds in state hospitals that CDCR can refer women to.
https://lao.ca.gov/Publications/Report/4986

Assessing Community College Programs at State Prisons

Jul 1, 2024 - In higher education, these data are commonly referred to as student persistence rates. 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 2025-26 Budget: SB 678 County Probation Grant Program

Apr 11, 2025 - (Hereafter, we refer to this version as the modified formula.) The modified formula was put on hold in 2021-22 through 2024-25, again due to concerns that other factors —such as the COVID-19 pandemic —would cause awards to artificially fluctuate.
https://lao.ca.gov/Publications/Report/5031

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

Oct 17, 2019 - Under the state ’s current policy to pay for retiree health benefits, (1)  the state and employees each contribute an amount of money —established as a percentage of pay through the collective bargaining process —to prefund the benefits employees earn today and (2)  the state pays the costs of the benefit for current retirees on a pay-as-you-go basis.
https://lao.ca.gov/Publications/Report/4101

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Firms earning over 50  percent of their total income from a list of “qualified business activities ” (QBA) are subject to a different apportionment method that includes the location of their sales, payroll, and property.
https://lao.ca.gov/Publications/Report/5081

The 2016-17 Budget: Review of UC’s Merced Campus Expansion Proposal

Feb 10, 2016 - If the Legislature decides that additional students are best accommodated by constructing new facility space at Merced, it will want to set some basic growth objectives for the campus. After settling on these growth objectives, the Legislature will want to select a capital outlay approach to deliver the new space.
https://lao.ca.gov/Publications/Report/3349

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

Dec 14, 2016 - However, based on the best information available, we estimate that the administration ’s strategy could cost a total of almost $3  billion. This estimate is based on the conceptual costs for new buildings provided in the administration ’s 2016 –17 budget proposal and the Office Planning Study.
https://lao.ca.gov/Publications/Report/3516

The 2018-19 Budget: Department of General Services

Feb 20, 2018 - The administration ’s estimate does not take into account that money today is more valuable than money in the future (often referred to as the “time value of money ”) through a technique called discounting future cash flows.
https://lao.ca.gov/Publications/Report/3758

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

Jan 13, 2020 - Eventually, the administration intends for the Climate Catalyst lending program to be self ‑sustaining from fees and interest earnings. Two Ballot ‑Related Proposals. The Governor ’s budget includes two ballot ‑related proposals.
https://lao.ca.gov/Publications/Report/4135

The 2019-20 Budget: Deferred Maintenance

Feb 8, 2019 - When such maintenance is delayed or does not occur, we refer to this as deferred maintenance. The administration has identified a total state infrastructure deferred maintenance need of about $ 70  b illion.
https://lao.ca.gov/Publications/Report/3929