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Capital Outlay (23)
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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 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 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 2025-26 Budget: California Department of Corrections and Rehabilitation

Feb 25, 2025 - In contrast, if the administration believes that SQRC will help motivate positive behavior change throughout the system, then perhaps the degree to which people report actively working to earn transfer to SQRC and the number that are successfully transferring there from higher ‑level institutions could be an indicator of success.
https://lao.ca.gov/Publications/Report/4986

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

Feb 10, 2016 - The state has long sought to provide residents an opportunity to earn a bachelor ’s degree through its two public university systems, UC and the California State University (CSU). Instructional costs, however, are higher at the public universities relative to the state ’s community colleges, particularly at UC due to its emphasis on research.
https://lao.ca.gov/Publications/Report/3349

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

Apr 11, 2025 - Determining the amount ultimately depends on how the Legislature weighs the goal of achieving state savings versus reducing prison commitments. Modify Maintenance Payment If the state only provides funding based on performance, then SB  678 grant awards would likely decline significantly.
https://lao.ca.gov/Publications/Report/5031

The 2016-17 Budget: Governor’s General Fund Deferred Maintenance Proposal

Feb 12, 2016 - Specifically, it is uncertain whether these changes reflect actual differences in needs since last year or are a result of differences in how deferred maintenance is catalogued or reported by departments.
https://lao.ca.gov/Publications/Report/3353