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Capital Outlay (15)
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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

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Specifically, we recommend the Chancellor ’s Office be required to report: the number of incarcerated FTE students served, broken out by instructional modality; course success rates, also broken out by instructional modality; term ‑to ‑term persistence rates; share of first ‑year cohorts that pass college ‑level math and English; and program completion rates (such as earning an associate degree or certificate).
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 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 2016-17 Budget: Review of UC’s Merced Campus Expansion Proposal

Feb 10, 2016 - An even larger share of public high school graduates is eligible for freshman admission because not all eligible high school students choose to apply. (The state currently is conducting a study to estimate the overall share of students eligible for freshman admission.
https://lao.ca.gov/Publications/Report/3349

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

Apr 11, 2025 - If the failure-to-prison rate for a specific county felony supervision population is lower than the baseline rate, the county receives a share of state savings per person diverted —similar to the original SB  678 formula.
https://lao.ca.gov/Publications/Report/5031

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 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

Evaluating California's Pursuit of Zero Net Energy State Buildings

Nov 14, 2017 - Overall, to the extent that the stricter Title   24 s tandards incorporate a greater share of cost ‑effective energy efficiency measures, it might become more difficult to achieve cost ‑effective energy efficiency measures that go beyond the code.
https://lao.ca.gov/Publications/Report/3711

A Ten-Year Perspective: California Infrastructure Spending [Publication Details]

Aug 25, 2011 - Over the last decade, infrastructure costs have taken up a larger share of the state’s budget, yet the state’s infrastructure demands continue to grow. In this report, we summarize the state’s infrastructure spending and provide ideas for planning and funding future infrastructure.
https://lao.ca.gov/Publications/Detail/2509