The 2026-27 Budget: Judicial Branch

Feb 11, 2026 - In other words, these projects do not necessarily undergo the same review as the new construction projects. For exa mple, some of these projects may not go through formal review by Department of Finance (DOF) staff that focus on capital outlay.
https://lao.ca.gov/Publications/Report/5113

The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - In other words, we are not describing the budget condition as having a surplus or a deficit at this time. These concepts are inherently tools of communication, not accounting, and are ultimately somewhat subjective.
https://lao.ca.gov/Publications/Report/4951

Promoting Equity in the Parole Hearing Process

Jan 5, 2023 - In other words, even if most information suggests that a candidate is not dangerous, as long as one piece of information provides some evidence of possible of dangerousness, commissioners have the discretion to deny release.
https://lao.ca.gov/Publications/Report/4658

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Sep 7, 2023 - The normal cost is driven by (1)  the design of the pension benefit (in other words, the terms of the benefit) and (2)  the actuarial assumptions used to calculate normal cost. While different pension systems might use different assumptions —for example, different assumptions related to future investment returns —that affect the normal cost, they also have different policies —for example, different mixes of asset classes in their investment portfolios.
https://lao.ca.gov/Publications/Report/4800

Assessing the Provision of Criminal Indigent Defense

Sep 22, 2022 - In other words, spending on district attorney offices was 82  percent higher than on indigent defense. As shown in Figure  4 , this percentage varies by county, with 27 counties (almost half) reporting that spending on indigent defense in 2018 ‑19 was between 40.1  percent to 60  percent of the amount spent on district attorney  offices.
https://lao.ca.gov/Publications/Report/4623

A Review of State Standards and Inspections for Local Detention Facilities

Feb 16, 2021 - In other words, if standards are not crafted with acknowledgment that different groups have different needs, they could inadvertently create inequitable outcomes. This is particularly important given that local detention facilities tend to have relatively large populations of vulnerable groups.
https://lao.ca.gov/Publications/Report/4371

The 2023-24 Budget: The California Department of Corrections and Rehabilitation

Feb 16, 2023 - This brief provides our analysis of the Governor’s 2023-24 budget proposals related to the California Department of Corrections and Rehabilitation.
https://lao.ca.gov/Publications/Report/4686