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Capital Outlay (27)
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Assessing Community College Programs at State Prisons

Jul 1, 2024 - In 2022 ‑23, a total of 731 students at CDCR earned their first associate degree. The average time to degree for these students was about nine years. Funding In this section, we explain how community college programs, including those offered at state prisons, are funded.
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

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 2018-19 Budget: Department of General Services

Feb 20, 2018 - Figure 2 Estimated Costs of Plan for Sacramento Office Buildings a,b (Dollars in Millions)
https://lao.ca.gov/Publications/Report/3758

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

Feb 25, 2025 - This would cause CDCR to be overbudgeted in the millions of dollars in 2024‑25 and tens of millions of dollars in 2025‑26. However, any estimate at this early point in the implementation of Proposition 36 is subject to significant uncertainty.
https://lao.ca.gov/Publications/Report/4986

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

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 - If our method for estimating state savings was used, this would increase the amount allocated to counties through the performance payment by a few million dollars. However, the Legislature could choose a higher or lower amount.
https://lao.ca.gov/Publications/Report/5031

The 2018-19 Budget: The May Revision—Deferred Maintenance

May 15, 2018 - However, we have not had an opportunity to verify these lists —which total billions of dollars worth of projects —to understand how projects were identified. We note that based on our initial review of these lists —as in past years —they include a number of projects that are typically not considered deferred maintenance —such as energy efficiency upgrades, electric vehicle charging stations, and replacement of modular office equipment.
https://lao.ca.gov/Publications/Report/3841

Ten Years Later: Progress Towards Expending the 2006 Bond Funds

Jan 3, 2017 - We note for the purposes of this post, we assume that bond funds are spent close to when bonds are sold, since that is typically how the state tries to manage bonds . Figure 2 Percent of Bonds Sold as of November 1, 2016 (Dollars in Billions) Highway Safety, Traffic Reduction, Air Quality, and Port Security Bond Act $19.9 Housing and Emergency Shelter Trust Fund
https://lao.ca.gov/Publications/Report/3519