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 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 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

Evaluating California's Pursuit of Zero Net Energy State Buildings

Nov 14, 2017 - With regard to renewable energy generation, the memo provides alternatives to generating renewable energy on a building ’s site, including through the purchase of off ‑site renewable energy from a local utility if on ‑site renewable energy generation is not feasible.
https://lao.ca.gov/Publications/Report/3711

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: The May Revision—State Project Infrastructure Fund

May 14, 2018 - With regard to the Printing Plant demolition, we have not raised concerns about it because the demolition appears justified regardless of the ultimate use of the site. (See here .) Unclear if Anticipated Projects Are Highest Priorities.
https://lao.ca.gov/Publications/Report/3840

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

Dec 14, 2016 - To the extent that the administration encounters unanticipated circumstances that create project delays —such as unanticipated site conditions —it is unlikely that these delays could be accommodated without making changes to a project ’s schedule.
https://lao.ca.gov/Publications/Report/3516

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

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