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Report

The 2024-25 Budget: California Spending Plan Series

September 6, 2024 - Each year, our office publishes California Spending Plan Series, a series of publications that summarize the annual state budget. The flagship report of this series, Overview of the Spending Plan, is presented here along with short online posts that focus on major areas and features of the 2024-25 budget package. As the posts become available, we will add them below.


Report

The 2024-25 Budget: Overview of the Spending Plan

September 6, 2024 - Each year, our office publishes the California Spending Plan to summarize the annual state budget. This publication provides an overview of the 2024‑25 Budget Act, gives a brief description of how the budget process unfolded, and then highlights major features of the budget approved by the Legislature and signed by the Governor. All figures in this publication reflect actions taken through early July 2024, but we have updated the narrative to reflect actions taken later in the legislative session.


Post

MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol)

August 23, 2024 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 5 (Highway Patrol). This review is pursuant to Section 19829.5 of the Government Code.


Post

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

August 14, 2024 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 8 (Firefighters). This review is pursuant to Section 19829.5 of the Government Code.


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MOU Fiscal Analysis: Bargaining Unit 10 (Professional Scientific)

August 14, 2024 - We reviewed the proposed memorandum of understanding (MOU) for Bargaining Unit 10 (Professional Scientific). This review is pursuant to Section 19829.5 of the Government Code.


Handout

Proposition 35: Provides Permanent Funding for Medi-Cal Health Care Services. Initiative Statute.

August 13, 2024 - Presented to: Senate Committee on Health Assembly Committee on Health


Handout

Proposition 34: Restricts Spending of Prescription Drug Revenues by Certain Health Care Providers. Initiative Statute.

August 13, 2024 - Presented to: Senate Committee on Health Assembly Committee on Health


Handout

Oversight of Budget Reserves

August 6, 2024 - Presented to: Assembly Committee on Budget


Handout

Overview of State Asset Forfeiture in California

July 12, 2024 - Presented to: Committee on Revision of the Penal Code


Report

Assessing Community College Programs at State Prisons

July 1, 2024 - Due to legislation enacted a decade ago, the availability of postsecondary courses at state prisons has expanded significantly. In this report, we focus on California Community College programs at state prisons. After providing background on these programs, we cover trends in student outcomes and explain how these programs are funded. We then assess the strengths and weaknesses of these programs and make several recommendations aimed at improving them.


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Annual Report on Tax Exemptions for Medicinal Cannabis

June 13, 2024 - Chapter 837 of 2019 (SB 34, Wiener) established new tax exemptions for donations of medicinal cannabis. The law directs our office to submit an annual report containing data on three outcomes related to the exemptions: the number of medicinal cannabis patients served, the amount of medicinal cannabis products donated, and the amount of tax revenue lost. This post fulfills that statutory requirement for 2023.


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The 2024-25 Budget: Preliminary May Revision Analysis for CalWORKs

May 29, 2024 - Provides initial high-level takeaways and comments regarding May Revision proposals for the California Work Opportunity and Responsibility to Kids (CalWORKs) program. Includes comments on the overall CalWORKs budget with a focus on new proposals at the time of the administration’s May Revision.


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The 2024-25 Budget: Juvenile Custodial Interrogation Mandate

May 28, 2024 - In this post, we discuss the Juvenile Custodial Interrogations mandate, which is a newly identified state mandate funded in the Governor’s 2024-25 May Revision budget.


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The 2024-25 Budget: Preliminary May Revision Analysis for Child Welfare

May 24, 2024 - This post provides initial high-level takeaways and comments regarding May Revision proposals for child welfare programs. Includes comments on the overall child welfare budget—focusing on new proposals at the time of the administration’s May Revision—as well as comments and questions related to the updated proposal for statutorily required permanent foster care rates.


Handout

The 2024-25 Budget: LAO Assessment of the Governor’s May Revision

May 24, 2024 - Presented to: California Society of Municipal Analysts