In the Analysis of the 1990-91 Budget Bill, we report the results of our detailed examination of the Governor's departmental spending proposals for the coming fiscal year. By contrast, The 1990-91 Budget: Perspectives and Issues provides an overall perspective on the state's revenues and expenditures for the budget year. It also looks to the future in an effort to focus on some of the challenges facing California in the years ahead. This document summarizes, by program area, the principal findings and recommendations set forth in the Analysis and the Perspectives and Issues. It also shows how approval of these recommendations would affect the state's fiscal condition.