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 2025-26 Budget: California Department of Corrections and Rehabilitation

Feb 25, 2025 - For more information, please see the “State Prison and Parole Population and Other Biannual Adjustments ” section of this brief.) MHCB Proposal Does Not Account for Reduced Costs Related to Transfers.
https://lao.ca.gov/Publications/Report/4986

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 - 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 - 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 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: The May Revision—State Project Infrastructure Fund

May 14, 2018 - (See here and here ). This information would help the Legislature assess whether the proposed projects are consistent with its priorities. Minimal Information Available on Renovation of Resources Building.
https://lao.ca.gov/Publications/Report/3840

The 2019-20 Budget: California Spending Plan—Capital Outlay

Oct 17, 2019 - For a complete list of all state capital outlay projects approved in the 2019 ‑20 budget, see our Supplemental Report of the 2019‑20 Budget Act . (The report generally does not include state funding for local infrastructure projects.)
https://lao.ca.gov/Publications/Report/4105

The 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - (For more details, please see our health spending plan post.) $175  million loan in 2024-25 from the Cannabis Tax Fund to the General Fund that is expected to be repaid from the General Fund in 2025-26 ($75  million), 2026-27 ($50  million), and 2027-28 ($50  million).
https://lao.ca.gov/Publications/Report/4924