The 2021-22 Spending Plan: Other Provisions

Sep 23, 2021 - Major New Control Sections in the Spending Plan This section describes the major new control sections in the 2021 ‑22 Budget Act . The first three —Control Sections 11.91, 11.95, and 11. 96 —provide the administration with additional flexibility to expend state and federal funds.
https://lao.ca.gov/Publications/Report/4452

The 2021-22 Budget: Improving Legislative Oversight of Emergency Spending Authorities

Mar 2, 2021 - The first component of Control Section  11.91 authorizes DOF to shift the $1. 4  b illion proposed for COVID ‑19 ‑related activities during the budget year. Specifically, DOF would be able to transfer funds between the nine departments with COVID ‑19 allocations, as well as to three departments without such allocations —the Governor ’s Office of Planning and Research, the Emergency Medical Services Authority, and the Military Department.
https://lao.ca.gov/Publications/Report/4393

The 2025-26 Budget: University of California

Feb 27, 2025 - In this brief, we analyze the state’s budget plan relating to UC’s core operations and enrollment.
https://lao.ca.gov/Publications/Report/4998

The 2025-26 Budget: California State University

Feb 25, 2025 - As discussed in the “Core Operations ” section, the state budget plan reduces General Fund support for CSU by a net of $122  million. No funding is provided to cover the marginal cost of new resident enrollment.
https://lao.ca.gov/Publications/Report/4989

The 2025-26 California Spending Plan: Proposition 98 and K-12 Education

Nov 10, 2025 - California Association of Student Councils. The budget provides $500,000 for the California Association of Student Councils to support targeted outreach efforts to recruit participants in programs that reflect a broader geographic and socioeconomic representation of California ’s public school students.
https://lao.ca.gov/Publications/Report/5087

Nonreporting Entities' Information Security Compliance

Mar 30, 2023 - Statewide Information Management Manual (SIMM) Section 5300. SIMM contains CDT ’s procedures as well as forms, instructions, and templates for compliance with IS and IT policies in SAM. In this report, we focus on two SIMM sections: SIMM 5305 —the Risk Register and POAM —and SIMM 5330 ‑ B —IS and Privacy Program Compliance Certification.
https://lao.ca.gov/Publications/Report/4756

California State Tax Expenditures Total Around $55 Billion [EconTax Blog]

Feb 18, 2015 - Yet, there are two specific provisions of law that explicitly exempt these items from California 's sales taxes: Article XIII, Section 34 , of the State Constitution, and Section 6359 of the Revenue and Taxation Code .
https://lao.ca.gov/LAOEconTax/Article/Detail/60

Increasing Transparency of County Office of Education Spending

Mar 14, 2024 - The template also includes a section for COEs to summarize their spending that is not included in the LCAP. COEs are not required to share any specific details in either of those sections, so th e level of detail varies by COE.
https://lao.ca.gov/Publications/Report/4883

The 2022-23 Budget: Special Education Proposals

Jan 25, 2022 - (More information about recent special education cost trends can be found under the “Special Education Finance ” section of our 2019  report Overview of Special Education in California .) State Provides Remaining Funding Through Other Programs.
https://lao.ca.gov/Publications/Report/4494

^[PDF] The 2022-23 Budget: Special Education Proposals

(More information about recent special education cost trends can be found under the “Special Education Finance” section of our 2019 report Overview of Special Education in California.) State Provides Remaining Funding Through Other Programs.
https://lao.ca.gov/reports/2022/4494/special-education-proposals-012522.pdf