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

Feb 25, 2025 - CDCR Also Continuing to Operate Excess APP and ICF Bed Capacity. As shown in Figure   4 , CDCR is also operating excess capacity in other types of inpatient beds, including 205 APPs, 327  ICFs at both men ’s prisons and state hospitals, 32  APP/ICF beds at women ’s prisons, and 13 APP/ICF beds for the condemned population.
https://lao.ca.gov/Publications/Report/4986

The 2023-24 Budget: Financing Approaches for Capital Outlay Projects

Feb 28, 2023 - LAO Assessment Either Bonds or Cash Can Be a Reasonable Way to Finance Capital Outlay Projects. In our view, there can be reasonable arguments for using either bonds or cash to finance capital outlay projects.
https://lao.ca.gov/Publications/Report/4709

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Flexible Cash Assistance for Survivors of Crime Grant Program Reversion. To help address the fiscal difficulties facing the state, the budget reverts $50  million General Fund from the Flexible Cash Assistance for Survivors of Crime pilot program.
https://lao.ca.gov/Publications/Report/5081

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Specifically, in 2022 ‑23, 1,808 CCC students at CDCR (12  percent) had earned more than 60  units. Of these students, 418 (2.7  percent) had already earned 100 or more CCC units. Just over 100 of these students had already accumulated 150 or more units.
https://lao.ca.gov/Publications/Report/4913

The 2018-19 Budget: Department of General Services

Feb 20, 2018 - This is a standard practice used when cash flows occur over time. In particular, because the future savings associated with reduced leasing costs are not discounted, they appear to be greater than they really are.
https://lao.ca.gov/Publications/Report/3758

The 2019-20 Budget: California Spending Plan—Other Provisions

Oct 17, 2019 - This information technology (IT) project will replace the state ’s aging and decentralized IT financial systems with a new system that integrates state government processes in the areas of accounting, budgeting, cash management, and procurement.
https://lao.ca.gov/Publications/Report/4101

Ten Years Later: Progress Towards Expending the 2006 Bond Funds

Jan 3, 2017 - Starting in late 2008, the state put bond sales on hold due to the state’s cash flow challenges during the Great Recession. This delayed projects across all of the 2006 bonds, often by about a year. Quick Expenditures Are Often Expected and Can Be Desirable . . .
https://lao.ca.gov/Publications/Report/3519

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 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 2016-17 Budget: The Governor's State Office Building Proposal

Feb 9, 2016 - We note, however, the difference in costs associated with paying cash rather than borrowing is relatively small right now given the current low interest rate environment. Additionally, paying for projects up –front allows the state to avoid future debt –service costs that could crowd out spending on other areas in future years.
https://lao.ca.gov/Publications/Report/3347