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Capital Outlay (17)
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The 2011 Realignment of Adult Felony Populations: Results and Key Takeaways

Jun 30, 2026 - Ultimately, though, both realignments relied on tax and fee increases to fund realignment costs, as explained below. In 1991, the State Provided Counties With New Tax Revenues for Realignment Costs. To  pay for counties ’ increased costs for carrying out program responsibilities, the state dedicated two revenue sources to 1991
https://lao.ca.gov/Publications/Report/5191

The 2011 Realignment of Adult Felony Populations: Results and Key Takeaways [Publication Details]

Jun 30, 2026 - The state also shifted a portion of tax revenues to counties to cover the additional costs. These changes were part of a larger shift of responsibilities known as the 2011 realignment. Pursuant to Chapter 96 of 2023 (AB 1080, Ta), this report provides information on how various aspects of the realignment of adult felony populations have been implemented and evaluates the results.
https://lao.ca.gov/Publications/Detail/5191

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - November 2025 Statewide Special Election County and State Costs for Special Election. Chapter  97 of 2025 (SB  280, Cervantes) called a statewide special election on November 4, 2025, for voters to consider Proposition 50 .
https://lao.ca.gov/Publications/Report/5081

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - November 2025 Statewide Special Election County and State Costs for Special Election. Chapter  97 of 2025 (SB  280, Cervantes) called a statewide special election on November 4, 2025, for voters to consider Proposition 50 .
https://lao.ca.gov/Publications/Report/5081/

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

Apr 11, 2025 - The growth adjustment would be based on the growth of 2011 realignment revenue provided to the counties. Because the 2011 realignment shifted responsibility for various correctional populations from the state to the counties, it also shifted a portion of sales tax revenue to counties to support this workload.
https://lao.ca.gov/Publications/Report/5031

The 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - Such funds are allocated by the state to support trial court operations in counties that collect more property tax than state law allows them to spend on education. This reduction is the same as the revised 2023-24 level.
https://lao.ca.gov/Publications/Report/4924

The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - Shifts Some County IHSS Costs to General Fund, Potentially Addressing Some State ‑County Cost ‑Sharing Issues. The budget proposes a number of changes to the mechanism by which the state provides counties with funding for IHSS costs.
https://lao.ca.gov/Publications/Report/3916

The 2025-26 Budget: Estimated State Savings From Proposition 47

Feb 26, 2025 - Second, it requires that people are generally given the option of treatment in lieu of incarceration in county jail or state prison. Accordingly, the number of people that reach prison under Proposition  36 for drug possession is likely to be substantially smaller than the number of people that were sentenced to prison for drug possession prior to the passage of Proposition  47.
https://lao.ca.gov/Publications/Report/4991

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

Oct 17, 2019 - Voting Equipment $87.3  Million General Fund to Replace County Voting Systems. The budget provides one-time funding of $87.3  million to counties for the research and development, purchase, or lease of hardware and software to replace county voting systems and technology, and county election management systems.
https://lao.ca.gov/Publications/Report/4101

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Proposition  98 funding comes from the state General Fund and certain local property tax revenues. Most Proposition  98 funding is provided to community colleges through “apportionments, ” which is general ‑purpose funding used to pay for instruction and other core operating costs.
https://lao.ca.gov/Publications/Report/4913