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

Jan 13, 2020 - Recently, corporation tax collections have grown faster than anticipated while personal income tax collections have grown somewhat slower. The administration assumes that this pattern will continue. This is because they attribute the pattern to partnerships, which are taxed under the personal income tax, changing to corporations in response to 2017 federal tax changes.
https://lao.ca.gov/Publications/Report/4135

The 2022-23 Budget: Judicial Branch Proposals

Feb 3, 2022 - Once  annual revenue into the IMF began declining, Judicial Council struggled to reduce expenditures to match the amount of available resources. Although the council took some steps to address these operational shortfalls by eliminating or reducing certain expenditures, or shifting expenditures to other fund sources, it continued to authorize funding from the IMF for programs and systems in excess of available resources in many years.
https://lao.ca.gov/Publications/Report/4513

The 2022-23 Budget: Department of Justice Proposals

Feb 11, 2022 - Revenues are averaging around $2  million annually, while expenditures have ranged between $3  million to $4  million annually. (We note that it is unclear the specific impact, if any, the pandemic may have had upon ammunition transactions which would impact both revenues and expenditures.)
https://lao.ca.gov/Publications/Report/4527

The 2017-18 Budget: Department of Justice

Jan 31, 2017 - Proposition  56, which was approved by the voters in November 2016, increases the state excise tax on cigarettes and other tobacco products (including e-cigarettes). The measure requires that the revenues from the increased tax be used to support various specified purposes.
https://lao.ca.gov/Publications/Report/3543

The 2021-22 Budget: Initial Comments on the Governor’s May Revision

May 17, 2021 - (In addition to the amounts shown, the Governor proposes using $1.5  billion of ARP fiscal relief funds to pay for the sate share of direct coronavirus disease 2019 expenditures, resulting in lower General Fund costs by that amount.)
https://lao.ca.gov/Publications/Report/4432

The 2022-23 California Spending Plan: Judiciary and Criminal Justice

Sep 26, 2022 - Excess Property Tax Offset. The budget includes a $128.4 million reduction in General Fund support for trial court operations in 2022-23 in order to reflect the availability of property tax revenue in accordance with Control Section 15.45 and Section 2578 of the Education Code.
https://lao.ca.gov/Publications/Report/4625

The 2023-24 Budget: The California Department of Corrections and Rehabilitation

Feb 16, 2023 - For example, despite housing a fairly similar population, the per capita operational expenditures of th e California Rehabilitation Center in Norco were $68,250 in 2019 ‑20 compared to $58,101 at CVSP.
https://lao.ca.gov/Publications/Report/4686

The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - From 2017 ‑ 18 t o 2019 ‑20, its estimates of baseline Medi ‑Cal expenditures (before accounting for policy changes) is $3. 8  b illion lower than we estimated in November. This difference includes a roughly $ 2  b illion downward revision to current ‑year expenditures.
https://lao.ca.gov/Publications/Report/3916

The California State Bar: Considerations for a Fee Increase

Jun 26, 2019 - The board has a policy that the State Bar maintain a minimum reserve equaling at least 17  p ercent of its expenditures —this constitutes about two months ’ worth of expenditures. With most of the recent years ending with operating surpluses, the State Bar ’s reserves have grown in most years.
https://lao.ca.gov/Publications/Report/4080

The 2017-18 Budget: Governor’s Criminal Fine and Fee Proposals

Mar 3, 2017 - For example, the Legislature could approve an expenditure plan that ranks programs in priority order. To the extent revenues are lower than expected, lower priority programs would be required to implement additional expenditure reductions.
https://lao.ca.gov/Publications/Report/3600