The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Moves Financial Institutions to Single Sales Factor Apportionment. Multistate and multinational corporations have their California tax liability calculated using a process known as apportionment. Most firms use the Single Sales Factor method, which calculates the percentage of a firm ’s sales that occur in California, and then subjects that percentage of the firm ’s profits to California taxation.
https://lao.ca.gov/Publications/Report/5081/

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

Feb 25, 2025 - In addition, some adjustments include factors other than population trends, such as inflation adjustments. The admi nistration then modifies both types of adjustments based on updated information each spring as part of the May Revision.
https://lao.ca.gov/Publications/Report/4986

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

Apr 11, 2025 - The modified formula was put on hold in 2021-22 through 2024-25, again due to concerns that other factors —such as the COVID-19 pandemic —would cause awards to artificially fluctuate. As a result of this hold, counties received a set amount each year irrespective of performance.
https://lao.ca.gov/Publications/Report/5031

Ten Years Later: Progress Towards Expending the 2006 Bond Funds

Jan 3, 2017 - The design characteristics of bond measures as well as various other factors can affect how long it takes for bonds to be expended. Based on our discussions with administering agencies and other stakeholders, we identify some of these major factors below.
https://lao.ca.gov/Publications/Report/3519

The 2015-16 Budget: Addressing Deferred Maintenance in State Office Buildings [Publication Details]

Mar 19, 2015 - The Department of General Services owns and maintains 58 office buildings across the state, and the current backlog of maintenance projects for these buildings totals an estimated $138 million.
https://lao.ca.gov/Publications/Detail/3216

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

Feb 10, 2016 - In deciding which campus or campuses to expand, the Legislature likely would want to consider various factors, including campuses ’ growth objectives, existing footprints, and relative construction costs.
https://lao.ca.gov/Publications/Report/3349

The 2018-19 Budget: Department of General Services

Feb 20, 2018 - The administration assumes cost of operating and maintaining state buildings grows at 0.5  percent per year, which is very low considering likely increases in the costs of state staff and equipment due to inflation and other factors.
https://lao.ca.gov/Publications/Report/3758

The 2018-19 Budget: The May Revision—Deferred Maintenance

May 15, 2018 - Prior to making future allocations of funds from the above deferred maintenance account, we recommend the Legislature seek information from the administration regarding what factors led to the accumulation of deferred maintenance at individual departments, as well as what longer-term plans departments have developed to ensure that appropriate ongoing maintenance is sustained so that deferred maintenance does not continue to accumulate.
https://lao.ca.gov/Publications/Report/3841

The 2016-17 Budget: Governor’s General Fund Deferred Maintenance Proposal

Feb 12, 2016 - Based on our discussions with the administration, we understand that they considered various factors when allocating deferred maintenance funding to departments, such as the amount of departments ’ identified needs and the amount of funding provided to departments in 2015 –16 .
https://lao.ca.gov/Publications/Report/3353

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - While the administration ’s revenue estimates generally are reasonable, multiple factors create a risk that revenues will come in lower than anticipated. Two key factors are: Slowing Economic Growth.
https://lao.ca.gov/Publications/Report/4135