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Capital Outlay (19)
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The 2025-26 Budget: California Department of Corrections and Rehabilitation

Feb 25, 2025 - The administration estimates that Proposition 36 will have no impact on the average daily parole population in 2024‑25 but will cause it to be about 360 higher (or 1 percent) than it otherwise would be in 2025‑26.
https://lao.ca.gov/Publications/Report/4986

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Control Sections 90.00 and 90.01 During the special session called by the Governor, the Legislature added Control Sections 90.00 and 90.01 to the 2024-25 Budget Act providing up to $2.5  billion one-time from the General Fund for response and recovery costs related to the January 2025 Southern California wildfires.
https://lao.ca.gov/Publications/Report/5081/

Evaluating California's Pursuit of Zero Net Energy State Buildings

Nov 14, 2017 - Take Into Account Time Value of Money. The analyses should apply a reasonable discount rate that takes into account that dollars in the future are worth less than those today. Evaluate Key Alternatives.
https://lao.ca.gov/Publications/Report/3711

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

Apr 11, 2025 - The BSCC budget would have to increase to account for its new duties related to the grant. We estimate that this could require a few million dollars annually. This could be paid for by correspondingly reducing the amount available for grants.
https://lao.ca.gov/Publications/Report/5031

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Given that the results of the recommended data and studies have the potential to notably improve legislative decision ‑making on prison postsecondary education policy and programs moving forward, we believe the added administrative workload is warranted.
https://lao.ca.gov/Publications/Report/4913

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 2018-19 Budget: The May Revision—Deferred Maintenance

May 15, 2018 - We recommend the Legislature (1)  adopt budget trailer legislation to create a separate account to fund one-time deferred maintenance projects and (2)  deposit into this account the amount of General Fund revenues it decides is consistent with its overall General Fund priorities —an amount that could be higher or lower than the $1.06  billion proposed by the Governor.
https://lao.ca.gov/Publications/Report/3841

The 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - (The net decrease in spending does not reflect growth in employee compensation costs in 2024-25 because such costs are accounted for elsewhere in the budget.) We identify some of the major actions taken in the 2024-25 budget process below.
https://lao.ca.gov/Publications/Report/4924

The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - Note: Excludes spending on  K ‑14  education, reserves, and debt (required by the California Constitution), and added costs to maintain existing policies. Figure also excludes some smaller spending proposals.
https://lao.ca.gov/Publications/Report/3916

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

Dec 14, 2016 - The weaknesses of the existing SPIF process would be magnified if additional funds are added to the account in the future. The statute governing the SPIF provides the administration with the discretion to establish and fund new projects with JLBC notification rather than legislative approval.
https://lao.ca.gov/Publications/Report/3516