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Capital Outlay (20)
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The Administration’s Sacramento Office Building Construction Strategy: Ensuring Robust Oversight

Dec 14, 2016 - Second, we recommend that the Legislature closely monitor the expenditure of the $1.3  billion approved in 2016 –17 through the use of hearings at key points in project life cycles. Such hearings would help improve transparency and ensure that funds are spent consistent with legislative priorities.
https://lao.ca.gov/Publications/Report/3516

Debt Service on Infrastructure Bonds [Publication Details]

Nov 15, 2017 - Debt service is a significant General Fund expenditure. In this post, we discuss how we estimate the state’s debt burden will change over the forecast period. This is part of a collection of material for The 2018-19 Budget: California’s Fiscal Outlook. See a complete list of this year's fiscal outlook material on our fiscal outlook budget page.
https://lao.ca.gov/Publications/Detail/3713

Infrastructure Overview [Publication Details]

Feb 16, 2006 - An overview of major state infrastructure in which we review infrastructure planning, recent infrastructure expenditures, and sources of infrastructure funding. Presented to the Conference Committee on Infrastructure Bonds.
https://lao.ca.gov/Publications/Detail/1380

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

Feb 10, 2016 - Constructing New Academic Facilities Entails Significant Capital Expenditures. The state traditionally has constructed new facility space to accommodate enrollment growth. Unlike the options discussed above, this approach requires significant capital expenditures.
https://lao.ca.gov/Publications/Report/3349

State Bonds After Federal Tax Reform [Publication Details]

Feb 1, 1987 - State Bonds After Federal Tax Reform [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/365

Evaluating California's Pursuit of Zero Net Energy State Buildings

Nov 14, 2017 - First, if federal, state, or local tax incentives for solar PV change, it could affect the cost of implementing these systems through power purchase agreements at state facilities. Second, the cost of these systems could be affected by overall changes in the solar PV market.
https://lao.ca.gov/Publications/Report/3711

Sale Leaseback of State Office Buildings [Publication Details]

Nov 9, 2010 - In a previous analysis, we pointed out that the sale-leaseback of state buildings authorized in 2009 legislation was poor fiscal policy and represented one imperfect option among many for balancing the state’s budget.
https://lao.ca.gov/Publications/Detail/2366

Deferred Maintenance in State Facilities [Publication Details]

Mar 1, 1993 - This reprint from our Analysis of the 1993-94 Budget Bill discusses the problem of deferred maintenance in state facilities. State agencies that control significant state assets have developed a deferred maintenance backlog totaling $820 million.
https://lao.ca.gov/Publications/Detail/1947

The Use of Mortgage Revenue Bonds in California [Publication Details]

Jan 1, 1985 - This report was prepared in response to the directive contained in Chapter 323. Chapter I provides background information on the use of mortgage revenue bonds (MRBs) in California and on the federal government's role in regulating their issuance. In Chapter II, we discuss state and local data relating to units produced and households assisted under these housing programs.
https://lao.ca.gov/Publications/Detail/369

Cogeneration Equipment Investments: The Effects of Rapid Amortization [Publication Details]

Jun 1, 1985 - In 1980, the California Legislature enacted AB 1404 (Chapter 1328, Statutes of 1980), which shortened the time period over which certain cogeneration equipment can be depreciated for California tax purposes.
https://lao.ca.gov/Publications/Detail/476