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

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

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 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 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 - 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 2016-17 Budget: Review of UC’s Merced Campus Expansion Proposal

Feb 10, 2016 - The state has long sought to provide residents an opportunity to earn a bachelor ’s degree through its two public university systems, UC and the California State University (CSU). Instructional costs, however, are higher at the public universities relative to the state ’s community colleges, particularly at UC due to its emphasis on research.
https://lao.ca.gov/Publications/Report/3349