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Capital Outlay (31)
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Assessing Community College Programs at State Prisons

Jul 1, 2024 - This year, several community colleges that are large providers of correspondence courses are piloting a form of online instruction in place of the traditional paper ‑and ‑mail model. For example, Lake Tahoe Community College is piloting an online synchronous (live) format in which students and faculty can communicate through videoconferencing and submit assignments online.
https://lao.ca.gov/Publications/Report/4913

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

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

Jan 13, 2020 - I ‑Bank provides financial assistance to local governmental entities by lending funds at below ‑market rates. The new Climate Catalyst Revolving Loan Fund would lend money to private sector organizations for projects determined to advance the state ’s environmental goals, along with other priorities —such as creating high ‑quality jobs.
https://lao.ca.gov/Publications/Report/4135

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

Feb 25, 2025 - In particular, the administration should be able to articulate how SQRC fits into i ts overall theory of action for the entire prison system and why it would logically contribute to the administration ’s stated outcomes.
https://lao.ca.gov/Publications/Report/4986

The 2019-20 Budget: Deferred Maintenance

Feb 8, 2019 - Additionally, we recommend that the Legislature adopt SRL that requires that, no later than January  1, 2023, each department that is receiving deferred maintenance funding in 2019 ‑ 20 i dentify how their deferred maintenance backlog has changed since 2019.
https://lao.ca.gov/Publications/Report/3929

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 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 - Under the second pathway, students who are not eligible to attend the universities as freshmen can attend a community college and transfer to UC or CSU after completing two years of full –time study with a certain grade –point average.
https://lao.ca.gov/Publications/Report/3349

Ten Years Later: Progress Towards Expending the 2006 Bond Funds

Jan 3, 2017 - Additionally, infrastructure demands can change over time. However, the stat e generally has limited ability to change the purpose of how bond funds are spent without voter approval. Thus, lengthy delays in expending bond funds can mean that those expenditures might reflect outdated, rather than current, priorities. . . .
https://lao.ca.gov/Publications/Report/3519