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

Assessing Community College Programs at State Prisons

Jul 1, 2024 - In 2018 ‑19, the state adopted a new apportionments funding model for community colleges, which placed more emphasis on students achieving positive outcomes and somewhat less emphasis on enrollment.  
https://lao.ca.gov/Publications/Report/4913

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

Apr 11, 2025 - As noted above, 2021 failure-to-prison rates were likely artificially low due to COVID-19. By excluding 2021, the baseline rates would be less impacted by COVID-19. This would make estimates of performance more accurate and potentially more achievable for some counties.
https://lao.ca.gov/Publications/Report/5031

The 2025-26 Budget: California Department of Corrections and Rehabilitation

Feb 25, 2025 - It is possible that after conducting its stakeholder engagement process, it will determine that some of those programs represent a higher priority for expansion than adding a new bachelor ’s degree program.
https://lao.ca.gov/Publications/Report/4986

The 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - . $24.3  million one-time General Fund reappropriation of funds provided in 2023-24 for COVID-19 response and mitigation activities, such as testing and staff overtime. These funds will support the department ’s COVID-19-related costs during 2024-25. $20  million one-time General Fund to cover projected overspending in the prison medical care budget. $16.5
https://lao.ca.gov/Publications/Report/4924