The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - The behavioral health training requirement is not contingent upon districts receiving funding from the state. If there is insufficient revenue in the GVPSS Fund to cover the cost of this training, districts would likely need to cover the costs using their general-purp ose funding.
https://lao.ca.gov/Publications/Report/4970

Assessing the Provision of Criminal Indigent Defense

Sep 22, 2022 - As shown in Figure  5 , between 2009 ‑10 and 2018 ‑19, the amount spent statewide on district attorney offices and indigent defense per person increased, with the amount spent on district attorneys being higher.
https://lao.ca.gov/Publications/Report/4623

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

Jan 14, 2019 - Specifically, the funds would reduce districts ’ CalSTRS rates in 2019 ‑20 and 2020 ‑ 21 —freeing up resources for other parts of districts ’ operating budgets. Though district pension costs typically are covered using Proposition  98 General Fund, the Governor proposes using non ‑Proposition  98 General Fund for this proposal.
https://lao.ca.gov/Publications/Report/3916

Assessing Community College Programs at State Prisons

Jul 1, 2024 - In 2022 ‑23, the state provided districts a total of $37  million Proposition  98 General Fund for apportionments generated on behalf of CCC students incarcerated at state prisons. Incarcerated Students Typically Do Not Pay CCC Enrollment Fee.
https://lao.ca.gov/Publications/Report/4913

The 2023-24 Budget: Sexual Assault Evidence Kits Testing Mandate

Feb 27, 2023 - Specifically, the Commission found that this statutory change imposed new state-mandated activities and costs on county and city law enforcement agencies —but not K-12 school district or community college district law enforcement agencies —in order for the time frames to be met.
https://lao.ca.gov/Publications/Report/4714

The 2017-18 Budget: Trial Courts and the County Office of Education General Fund Offset

Feb 16, 2017 - COEs oversee the budgets and academic plans of school districts within their jurisdictions. Many COEs also operate certain alternative schools and provide various optional services to school districts.
https://lao.ca.gov/Publications/Report/3567

Retail Theft in California: Looking Back at a Decade of Change

Jun 12, 2025 - For  example, it could ask state ‑level agencies —including BSCC, CHP, and the Department of Justice —or statewide associations —such as the California District Attorneys Association or the California Retailer ’s Association —what venues or systems exist to facilitate capturing and sharing of promising  practices.
https://lao.ca.gov/Publications/Report/5055

The 2022-23 Budget: Overview of the Governor's Budget

Jan 13, 2022 - In addition, districts are in the midst of implementing many new programs and requirements included in the June 2021 budget plan. Due to these issues, we think districts have relatively limited capacity to implement additional programs in 2022 ‑23.
https://lao.ca.gov/Publications/Report/4492

The 2023-24 Budget: Racial and Identity Profiling Mandate

Feb 27, 2023 - Specifically, the Commission found that this requirement imposed new state-mandated activities and costs on county and city government agencies employing law enforcement officers for police protection services —but not K-12 school districts or community college districts that employ law enforcement.
https://lao.ca.gov/Publications/Report/4715

The 2021-22 Budget: Overview of the Governor's Budget

Jan 10, 2021 - The Governor proposes to pay down $8.4  billion of this amount, with districts receiving the associated cash in 2021 ‑22. Slightly more than $4  billion would remain deferred from 2021 ‑22 to 2022 ‑23.
https://lao.ca.gov/Publications/Report/4309