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

Apr 11, 2025 - The performance payment compares a county ’s most recent annual county felony supervision failure-to-prison rates with the county ’s average failure-to-prison rates in 2021, 2022 and 2023 —known as the baseline rates.
https://lao.ca.gov/Publications/Report/5031

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 2023-24 Budget: Financing Approaches for Capital Outlay Projects

Feb 28, 2023 - Projected Interest Rates Are Higher Than Recent Years. Currently, interest rates for bonds are projected to be about 6  percent to 7  percent in fall 2023. This is significantly higher than recent years, when rates have been less than 5  percent.
https://lao.ca.gov/Publications/Report/4709

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - California ’s Pass-Through Entity Elective Tax (PTET) allows certain businesses to elect to pay additional corporation taxes at a rate of 9.3  percent on qualified net income. Taxpayers utilizing this option receive credits that can be claimed against their income taxes.
https://lao.ca.gov/Publications/Report/5081/

The 2018-19 Budget: Department of General Services

Feb 20, 2018 - High Interest Rate Assumption. The state often pays for some of the costs of tenant improvements at leased facilities over time with interest. The administration assumes that the interest rate the state pays for spreading these tenant improvement costs over time is 8  percent.
https://lao.ca.gov/Publications/Report/3758

The 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - Authorization for DOJ to increase its billable hourly rates for legal services to generate $8.7  million in additional revenue. The package increases the rates to $228 (from $220) for attorney services, $213 (from $205) for paralegal services, and $202 (from $195) for auditor and research analyst services.
https://lao.ca.gov/Publications/Report/4924

The 2020-21 Spending Plan — Other Provisions

Oct 7, 2020 - The budget package includes statutory changes that prohibit CDTFA from making the adjustments scheduled for January 1, 2021 if the adjustments would result in higher tax rates. CDTFA would still be required to make the adjustments if they would result in lower tax rates.
https://lao.ca.gov/Publications/Report/4277

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

Feb 25, 2025 - As part of the ongoing Coleman court case, CDCR has been incurring fines monthly since April 2023 for failing to reduce vacancy rates for five mental health classifications, which include: psychiatrists; psychologists; clinical social workers; recreational therapists; and medical assistants.
https://lao.ca.gov/Publications/Report/4986

The 2020-21 Budget: Debt Service on Infrastructure Bonds

Nov 20, 2019 - This decline in the DSR occurred for a variety of reasons, including rebounding General Fund revenues, refinancing of existing debt due to low interest rates, and state policies shifting some state debt costs from the General Fund to special funds —such as in transportation.
https://lao.ca.gov/Publications/Report/4118

Evaluating California's Pursuit of Zero Net Energy State Buildings

Nov 14, 2017 - Fourth, if utility rate structures change, it will also affect the cost effectiveness of ZNE. For example, if electricity rates increase, it will tend to make ZNE more cost effective because there will be greater savings from not having to purchase the increasingly expensive utility power.
https://lao.ca.gov/Publications/Report/3711