The 2024-25 Budget: The Governor’s Proposition 98 Funding Maneuver

Feb 15, 2024 - We  have described how the state ’s cash management system works in earlier publications, including: Managing California’s Cash and An Update on the State’s Cash Management Situation . Budget Position Is Currently Weak.
https://lao.ca.gov/Publications/Report/4840

The 2026-27 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 19, 2025 - Whereas a deferral provides up ‑front state savings but creates future costs and weakens district cash flow, the advance payment is an up ‑front state cost that allows future savings and improves district cash flow.
https://lao.ca.gov/Publications/Report/5093

The 2026-27 Budget: Proposition 98 Guarantee and K-12 Spending Plan

Feb 4, 2026 - This approach would help protect district cash flow by reducing the state’s reliance on deferrals to manage future downturns. A third option is to provide additional funding for district pension costs.
https://lao.ca.gov/Publications/Report/5110

The 2014-15 Budget: The Commission on Teacher Credentialing [Publication Details]

Mar 28, 2014 - Although the Governor's proposal to allow 60-day fund transfers among accounts would provide some cash relief, we recommend the Legislature instead consolidate CTC's revenues into a single, combined account.
https://lao.ca.gov/Publications/Detail/2987

The 2023-24 Budget: Overview of the Governor's Budget

Jan 13, 2023 - As the figure shows, most of the discretionary increases are to finance some capital outlay projects with cash instead of lease revenue bonds. This increases the size of the budget  problem. $800   Million in Other Differences.
https://lao.ca.gov/Publications/Report/4662

Update on State and School District Reserves

Apr 5, 2020 - This includes, for example, managing cash flow, addressing unexpected costs, and saving for large purchases. For example, regarding cash flow, while districts ’ largest expense —salaries —is paid relatively evenly throughout the school year, districts receive revenue on a more uneven schedule.
https://lao.ca.gov/Publications/Report/4216

The 2021-22 Budget: Initial Comments on the Governor’s May Revision

May 17, 2021 - ADRC = Aging and Disability Resources Centers; Cal ‑OAR = CalWORKs Outcomes and Accountability Review; IT = information technology; FFPSA = Federal Family First Prevention Services Act; DCSD = Department of Community Services and Development; DDS = Department of Developmental Services; DOR = Department of Rehabilitation; DSS = Department of Social Services; HDAP=Housing and Disability Advocacy
https://lao.ca.gov/Publications/Report/4432/5

The 2017-18 Budget: Initial Comments on the Governor’s May Revision

May 13, 2017 - For SSI/SSP, the cash assistance program for low-income persons who are elderly, blind, or disab led, reductions in estimated caseload and average costs per case reduce estimated spending by $71 million.
https://lao.ca.gov/Publications/Report/3669

Volatility of the Personal Income Tax Base

Feb 8, 2017 - BEA ’s personal income measure includes cash payments of dividends, interest, and rent. It also includes two categories of income —called imputed rent and imputed interest —that do not directly give people more cash to spend.
https://lao.ca.gov/Publications/Report/3548

State Budget Effects of Recent Federal Actions to Address COVID-19

Apr 5, 2020 - Unemployment insurance (UI) is a joint federal-state program in which eligible workers can receive cash benefits when they become unemployed. Benefits are paid with a payroll tax levied by the state.
https://lao.ca.gov/Publications/Report/4217