The 2025-26 Budget: College of the Law, San Francisco

Mar 10, 2025 - With the state funding, conventional debt financing, and federal historic tax credits, the school indicated it would be able to complete the project and provide 257 beds at below ‑market rents (an estimated 10  percent below market rates).
https://lao.ca.gov/Publications/Report/5014

The 2025-26 Budget: University of California

Feb 27, 2025 - Total core reserves (committed and uncommitted combined) ranged from less than one month of expenditures at the San Diego campus to over seven months of expenditures at the Riverside campus. Uncommitted reserves for economic uncertainties, however, equated to less than one month of expenditures at all campuses.
https://lao.ca.gov/Publications/Report/4998

UC Merced at 20: Campus Developments and Key State-Level Takeaways

Nov 7, 2024 - Similarly, the state might have sought to increase economic outcomes in the San Joaquin Valley through other means, such as providing businesses with tax credits for hiring workers in the region who face certain economic disadvantages or funding a geographically targeted expansion of the California Competes program.
https://lao.ca.gov/Publications/Report/4937

The 2025-26 Budget: Higher Education Overview

Feb 6, 2025 - Of that amount, $777 million is reserved for economic uncertainties, which equates to 34 days of operations (or 9.1 percent of total annual core operating expenditures). UC reported $1.5 billion in total core reserves.
https://lao.ca.gov/Publications/Report/4957

The 2025-26 Budget: California Community Colleges

Mar 5, 2025 - Under the proposed trailer bill language, the report due to the Legislature by January 31, 2027 would include a project time line and “the budget and expenditures of resources appropriated, and any identified one ‑time and future funding needs necessary for completing the work. ” Project Would Likely Require Large Future Augmentations.
https://lao.ca.gov/Publications/Report/5005

The 2025-26 Budget: California State Library

Mar 7, 2025 - In 2017-18, special fund revenue covered 43  percent of the Witkin Law Library ’s total expenditures, while General Fund support covered 57  percent. By 2023-24, special funds covered an estimated 13  percent of costs, while General Fund support covered 87  percent.
https://lao.ca.gov/Publications/Report/5013

Update on Community College Reserves

Jan 27, 2021 - Local reserves also allow colleges to handl e lower-than-budgeted local property tax receipts or unexpected drops in enrollment. Additionally, local reserves help colleges manage their cash flow and pay their bills while awaiting receipt of funds.
https://lao.ca.gov/Publications/Report/4323

The 2025-26 Budget: Scholarshare Investment Board

Apr 30, 2025 - Section 529 of the Internal Revenue Code allows states to administer college savings accounts that provide certain tax advantages. SIB launched California ’s 529 program, known as Scholarshare 529, in 1999.
https://lao.ca.gov/Publications/Report/5035

California Community Colleges—Managing Cash in a Time of State Payment Deferrals

Dec 18, 2020 - A district ’s expenditures (the largest of which is employee salaries) are generally even throughout the year. The largest revenue source for most districts —state General Fund —is generally aligned with the timing of expenditures.
https://lao.ca.gov/Publications/Report/4307

The 2023-24 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 16, 2022 - Specifically, it could reduce certain ongoing expenditures and increase one ‑time spending. Below, we outline a few options for reducing ongoing expenditures. Consider Reductions to Expanded Learning Opportunities Program (ELOP).
https://lao.ca.gov/Publications/Report/4648