The Definition of Qualified Capital Outlay for the State Appropriations Limit

Feb 18, 2022 - There are also some properties that appear to meet the de finition, although perhaps less clearly, like information technology projects. Does the State Need to Own the Asset to Count It as an Exclusion?
https://lao.ca.gov/Publications/Report/4547

The 2024-25 Budget: Initial Comments on the Governor’s May Revision

May 17, 2024 - For example, two major proposals raise concerns for our office: the suspension of net operating loss (NOL) de ductions and unallocated state operations reductions. Finally, given that our revenue forecast is somewhat below the administration ’s forecast, we would suggest the Legislature consider whether or not it is comfortable with this downside risk to the state ’s budget picture.
https://lao.ca.gov/Publications/Report/4902

The 2026-27 Budget: Overview of the Governor's Budget

Jan 12, 2026 - This includes proposals to: (1)  remove the state ’s share of costs associated with growth in IHSS hours per case, which we estimate could save $650  million by 2029 ‑30 (if hours continue to grow at their current rates); (2)  make an ongoing reduction to the Middle Class Scholarship program, which generates $541  million in savings beginning in 2027 ‑28; and (3)  make $12  million in previously provided ongoing federal ‑related litigation funding limited term.
https://lao.ca.gov/Publications/Report/5101

The 2025-26 Budget: Overview of the Spending Plan

Oct 16, 2025 - Middle Class Scholarships (MCS) Arrears Budgeting ($1 Billion). The budget package reflects $1 billion in savings by deferring recognition of MCS program costs from 2025‑26 to 2026‑27 on a budgetary basis.
https://lao.ca.gov/Publications/Report/5079

The 2022-23 California Spending Plan: The State Appropriations Limit

Sep 30, 2022 - The remaining $650  million is to be allocated to community colleges for various purposes, including enhanced instructional and student support services as well as professional development for faculty teaching online classes.
https://lao.ca.gov/Publications/Report/4631

The 2023-24 Budget: Initial Comments on the Governor's May Revision

May 15, 2023 - In addition, the May Revision proposes reverting $200  million in unspent funds associated with the Middle Class Tax Refund to the General Fund. $450 Million Reserves Uses $450 Million From the Safety Net Reserve.
https://lao.ca.gov/Publications/Report/4769

The 2021-22 Budget: Overview of the Spending Plan (Final Version)

Oct 27, 2021 - The spending plan significantly expands the Cal Grant and Middle Class Scholarship (MCS) programs. Specifically, it provides $ 235 m illion ongoing General Fund to expand eligibility for Cal Grant entitlement awards to community college students regardless of their age and time out of high school.
https://lao.ca.gov/Publications/Report/4448