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

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Specifically, we recommend the Chancellor ’s Office be required to report: the number of incarcerated FTE students served, broken out by instructional modality; course success rates, also broken out by instructional modality; term ‑to ‑term persistence rates; share of first ‑year cohorts that pass college ‑level math and English; and program completion rates (such as earning an associate degree or certificate).
https://lao.ca.gov/Publications/Report/4913

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

Apr 11, 2025 - If the failure-to-prison rate for a specific county felony supervision population is lower than the baseline rate, the county receives a share of state savings per person diverted —similar to the original SB  678 formula.
https://lao.ca.gov/Publications/Report/5031

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 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - (UCL revenues generally consist of the state ’s share of litigation proceeds from cases related to unlawful, unfair, or fraudulent business practices, as well as false or misleading advertising.) Repayment of this loan is required under certain circumstances, most notably if UCL funds are needed to support DOJ legal workload.
https://lao.ca.gov/Publications/Report/4924