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GOVERNOR'S BUDGET SUMMARY

2018-19

Edmund G. Brown Jr. Governor
State of California

To the California Legislature
Regular Session 2017-18

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GOVERNOR
Edmìnd G. Bïoên Jï.

January 10, 2018

To the members of the Senate and the Assembly of the California Legislature:
In 2011, we faced “a tough budget for tough times.” We cut spending, the economy recovered, and voters approved tax
increases. The $27 billion deficit became a solid surplus.
In recent years, I have warned of an inevitable recession lurking in our future, which thankfully has not yet arrived.
Nevertheless, we must remain vigilant and not let rosy statistics lull us into believing that economic downturns are a
relic of the past. Fiscal restraints are needed more than ever as California approaches the peak of the business cycle.
This budget reflects our collective priorities. As was true in 2011, our Job Number 1 is fixing our state budget and
keeping spending in line with revenue. In a volatile and uncertain world, fixing the budget is a perpetual struggle and
one we must approach with wisdom.
California has faced ten recessions since World War II and we must prepare for the eleventh. Yes, we have had some
very good years and program spending has steadily increased. Let’s not blow it now.
I urge you to debate this budget, reflect on the many uncertainties we face and fill the Rainy Day Fund. In this way, we
will avoid the drastic cutbacks suffered in previous downturns and keep faith with the people and our state on an even
keel.

With respect,

/s/ Edmund G. Brown Jr.

Edmund G. Brown Jr.

STATE CAPITOL • SACRAMENTO, CALIFORNIA 95814 • (916) 445–2841

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Table of Contents
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Summary Charts
K-12 Education

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Higher Education

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

Health and Human Services
Public Safety
Judicial Branch

15

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81

Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Natural Resources

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95

Statewide Issues and Various Departments
Infrastructure

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127

Demographic Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141
Economic Outlook

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149

Revenue Estimates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155
Staff Assignments

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175

Appendices and Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177

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Introduction

Introduction

D

uring the years leading up to 2011, California’s fiscal troubles were monumental, with
huge annual budget deficits and perennially late budgets. Many questioned whether
California was governable at all, with the media calling the state “a fiscal basket case” and
comparing it to insolvent nations like Greece. Seven years later, California passed seven
consecutive on-time budgets, kept its spending in line with revenues, and built up a solid Rainy
Day Fund.
As the state’s economy has recovered from the Great Recession, the past five budgets have
significantly increased spending—through historic growth in education funding, the creation and
expansion of the state’s first Earned Income Tax Credit, a minimum wage that will over time
increase to $15 per hour, and the expansion of health care coverage to millions of Californians.
The state has also paid down its budgetary borrowing and tackled such long-standing problems
as restoring fiscal health to its retirement benefit plans and making major improvements to the
state’s transportation and water systems.
The 2018-19 Budget is projected to have a healthy one-time surplus. However, the state will
continue to face uncertain times, including the ramifications of the recently enacted federal tax
bill, which have not yet been factored into the Budget’s economic or revenue forecasts.
The state must continue to plan and save for the next recession. By the end of 2018-19, the
expansion will have matched the longest in post-war history. The best way to buffer against
uncertainty and protect against future cuts is to continue building the state’s Rainy Day Fund.
Consequently, the Budget proposes to bring the Rainy Day Fund to 100 percent of its
constitutional target.

Governor's Budget Summary — 2018-19

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Introduction

Maintaining a Balanced Budget in Uncertain Times
California’s fiscal stability—from a balanced budget and a recovering state economy—has been
a welcome reprieve from prior budget deficits. As shown in Figure INT-01, the state’s short
periods of balanced budgets in the 2000s were followed by massive budget shortfalls. While
each of these prior crises was preceded by a stock market crash, actions by the federal
government could also easily overwhelm the fiscal capacity of the state. California’s relationship
with the federal government has never been more uncertain.

The Budget, now more than ever, demands caution and prudence. Among the uncertainties are:
Federal T
Tax
ax Changes—
Changes—The Budget’s economic and revenue forecasts were finalized prior to
the enactment of the federal tax package at the end of December. The Budget forecasts
assume no federal tax changes. While there are some aspects of the package that could
temporarily benefit the national economy, millions of Californians will be hurt by the limitation of
the ability to deduct state and local taxes from their federal filings. The May Revision will
include a preliminary analysis of the projected impact of the changes on the state economy and
revenues, although the effect from changed behavior of businesses and wealthy individuals will
only be apparent after 2018 taxes are filed.

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Introduction

Children
Children’’s Health Insurance P
Program
rogram (CHIP) R
Reauthorization—
eauthorization—Congress acted in late 2017
to extend the federal cost sharing ratio for CHIP at an 88 percent federal match for several more
months. The Budget was finalized before this action and instead assumes that the federal
government will extend the CHIP cost sharing rate at a 65 percent level through 2018-19,
consistent with the 2017 Budget Act. While the recent extension will lower budgeted state
costs in the current year, failure by Congress to extend funding beyond March 2018 would
increase state costs by hundreds of millions of dollars in 2018-19. The May Revision will
include updated estimates based on federal action to date.
Federal Cost Shif
Shifting—
ting—In 2017, Congress attempted several times to repeal the Affordable
Care Act and consequently drop health care coverage for millions of Californians. Such actions,
if successful, would have cost the General Fund tens of billions of dollars annually—more than
doubling the cost of Medi-Cal when fully implemented. While these recent efforts were
defeated, Congress continues to indicate a willingness to shift health care and other
entitlement program costs from the federal budget to states to address recent increases in the
federal deficit.

Planning for the Next Recession
The Budget assumes the continued expansion of the economy. Yet, economic expansions do
not last forever. In the post-war period, the average expansion has lasted about five years.
By the end of the 2018-19 fiscal year, the expansion will have matched the longest in modern
history. As shown in Figure INT-02, a moderate recession will drop state revenues by over $20
billion annually for several years.

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Introduction

Proposition 2, passed by the voters in 2014, establishes a constitutional goal of reserving
10 percent of tax revenues in a Rainy Day Fund. By the end of 2017-18, the state’s Rainy Day
Fund will have a total balance of $8.4 billion (65 percent of the constitutional target). The state’s
primary short-term fiscal goal should continue to be fully filling the Rainy Day Fund by the time
the next recession begins. California’s current fiscal position allows the state to achieve this
goal, and the Budget proposes a $3.5 billion supplemental deposit to reach this milestone.
See Figure INT-03 for a summary of the progress that the state has made in recent years.
While a full Rainy Day Fund might not eliminate the need for spending reductions in the case of
a recession or major federal policy changes, saving now when budgets are good will allow the
state to use its Rainy Day Fund later to soften the magnitude and length of any budget cuts.
Not taking the opportunity to fully fill the Rainy Day Fund now will only heighten the risk that in
the future the state will be unable to protect the vital public services it provides.

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Introduction

Moving Government Closer to the People
To both balance the budget and improve the state’s ability to serve its residents, the state has
taken major steps since 2011 to move government decision making closer to the people.
20
201
11 P
Public
ublic S
Safety
afety R
Realignment—
ealignment—The 2011 Public Safety Realignment shifted various public
safety programs to local governments while providing an ongoing constitutionally protected
funding source for these programs. The state began a major reduction in the size of the prison
system due to federal court orders and the ability of counties to better serve lower-level
offenders at a lesser cost. Since 2011, the state’s prison population has been reduced by nearly
20 percent (from 162,000 in 2011 to 131,000 in 2017). As part of this realignment, roughly
$8 billion in flexible funding will be distributed next year to local governments.
Local Control F
Funding
unding F
Formula—
ormula—In 2013, the state enacted the K-12 local control funding
formula to enhance school district fiscal flexibility. By eliminating 43 discrete categorical
programs and revamping state allocation formulas, school districts now have the freedom to
innovate locally and focus improvement on English learners, students from low-income families,
and youth in foster care. With a proposed $3 billion in new funding for the formula in 2018-19,
the Budget will achieve full implementation of the formula two years earlier than originally
scheduled.

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Introduction

More Money for Schools
Proposition 30 in 2012 and Proposition 55 in 2016, as passed by the voters, increased funding
for public education from their reduced levels during the Great Recession.

K-12 Education
As shown in Figure INT-04, the minimum guarantee of funding for K-14 schools in 2007-08 was
$56.6 billion, dropping to $47.3 billion in 2011-12 at the peak of the state budget crisis. From this
recent low, funding has grown substantially, and will continue to grow to $78.3 billion in
2018-19—an increase of $31 billion (66 percent) in seven years.

For K-12 schools, 2018-19 funding levels will increase by about $4,600 per student over 2011-12
levels. As noted above, available funding will allow the state to reach 100 percent
implementation of the Local Control Funding Formula this year, correcting historical inequities in
school district funding. While many districts have seized the opportunities offered under the
formula to better serve their students, others have been slower to make changes. To improve
student achievement and transparency, the Budget proposes requiring school districts to create
a link between their local accountability plans and their budgets to show how increased funding
is being spent to support English learners, students from low-income families, and youth in
foster care.

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Introduction

Higher Education
The Administration has consistently sought to keep student fees low, promote new technology
and innovation, and improve graduation rates, all to support students’ success in their
educational goals. The Budget continues to provide each university system with an annual
3-percent increase and the community colleges with a Proposition 98 increase of $570 million
(4 percent). As shown in Figure INT-05, per-student General Fund levels have been increasing
significantly since 2011-12. Since their recent lows, the University of California has received
$1.2 billion in new funding, the California State University (CSU) has received $1.6 billion, and
the community colleges $2.4 billion. Over the same time period, funding for state financial aid
that primarily supports low-income students has increased by $623 million, to a total of
$2.3 billion.

Given these recent and proposed funding increases, coupled with the current level of resources
available to postsecondary education institutions, the Budget reflects flat tuition and expects
the universities and community colleges to continue to improve their students’ success with

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Introduction

the proposed level of resources. With no tuition increases this year, university tuition, adjusted
for inflation, will be below 2011-12 levels.
Since 2010, upon creation through legislation (AB 1440), the state has invested a great deal of
effort and funding in the Associate Degree for Transfer—a process to simplify the transfer of
community college students to the CSU system. Last year alone, 38,000 students earned an
Associate Degree for Transfer from a community college and 18,000 of these students
successfully transferred to the CSU for the 2017 fall term. To further expand transfer
opportunities for students earning these transfer degrees, the Budget restores funding for Cal
Grant scholarships used at private, nonprofit universities, contingent upon these institutions
admitting at least 3,000 transfer students with these degrees in the coming years.
Among California’s higher education institutions, community colleges serve by far the most
students—2.1 million students, or three-quarters of all public higher education students. In the
summer of 2017, the community college system released its Vision for Success. Much like the
CSU Graduation Initiative released in 2016, the community college vision provides a strategic
plan for the system to improve student outcomes. The plan calls on the colleges to significantly
increase student completion and transfer rates, decrease excess units taken by students,
increase the number of career technical education students who are employed in their field of
study, and eliminate racial/ethnic and regional achievement gaps.
The state’s decades-old community college apportionment formula—which favors counting the
number of students at a desk at a particular point in time—is not the most effective way for
community colleges to reach these ambitious goals. Instead, the Budget proposes a new
funding formula that provides supplemental funding to those districts that serve low-income
students and provides grants to districts for each student who completes a degree or
certificate. As the formula is implemented, no district will receive less funding than currently
provided.
Currently, public universities and community colleges are inadequately serving the 2.5 million
Californians between the ages of 25 and 34 who are in the workforce but lack a postsecondary
degree or credential. Consequently, these young adults lack the skills and education to succeed
in the modern economy and, therefore, are particularly at risk of being laid off during a
recession. Often, these individuals seek educational assistance outside of California or through
for-profit institutions, paying tens of thousands of dollars to try to get ahead but too often just
ending up buried in debt. To serve these workers—who lack the time and ability to enroll in
traditional classes—the Budget proposes the creation of the California Online College. While
this innovative new college will take time to get up and running, it will offer millions of state
residents a new opportunity toward economic success by taking advantage of modern
technology.

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Introduction

Counteracting the Effects of Poverty
The Census Bureau has reported that 14.3 percent of California residents are living in
poverty—slightly above the national average of 14.0 percent. The Census Bureau’s
supplemental measure of poverty, which considers broader definitions of income and living
costs, reflects an even higher poverty rate—primarily due to the state’s high cost of housing.
While California’s economic condition has improved since the Great Recession, much of the
gains have accrued to the state’s wealthiest residents. The recently enacted federal tax package
threatens to exacerbate this gap in wealth.
California has an extensive safety net for the state’s neediest residents who live in poverty.
Since 2012, the General Fund has newly committed approximately $20 billion annually in
poverty-focused programs. In addition to full implementation of the K-12 local control funding
formula—which heavily emphasizes services to the state’s neediest students—the Budget
continues to fund:
• The rising state minimum wage, which increased to $11 per hour in 2018 and is scheduled
to eventually rise to $15 per hour.
• The expansion of health care coverage under the federal Affordable Care Act, which
provides millions of Californians with insurance.
• The restoration of various health benefits to low-income Californians that were eliminated
during the recession, including adult dental services.
• The state’s first Earned Income Tax Credit and its recently expanded coverage.
• The increased CalWORKs grants and the repeal of the maximum family grant rule, which
denied aid to children who were born while their parents were receiving aid.
• The increases in child care and early education provider rates and the number of children
served totaling $1.2 billion.

Combating Climate Change
California has acted decisively and aggressively to reduce greenhouse gas emissions and
address climate change, with a state goal to reduce emissions 40 percent below 1990 levels by
2030. The state’s most cost-effective approach to meeting that target is the Cap and Trade
Program, which allows the private sector to determine the most appropriate path for reducing
emissions through the quarterly auction of pollution credits. In addition to the direct emission
reductions required under the program, the state has appropriated $6 billion in auction proceeds

Governor's Budget Summary — 2018-19

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 Introduction

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to further reduce emissions by funding transit and high-speed rail, affordable housing near jobs
and services, forest and watershed improvements, healthy soil, recycling opportunities, and
home energy upgrades. The state has prioritized the expenditure of these funds to
disadvantaged communities.
The Legislature recommitted to the future of Cap and Trade last year with an extension of the
program through 2030. Since then, auction proceeds have stabilized and revenues have
increased, resulting in $1.25 billion in Cap and Trade dollars being available for appropriation in
2018-19. The plan for these funds will be announced later in January as part of the Governor’s
annual State of the State Address.

Enhancing Public Safety
The public safety goal of the Administration has been to give offenders the greatest opportunity
for rehabilitation—thereby reducing recidivism and increasing overall public safety in a
cost-effective manner. Over the past seven years, both in response to a federally imposed
population cap and voter directives, the prison population has been reduced by 20 percent.
Over the prior two decades, corrections spending was one of the fastest growing components
of the state budget—averaging 12.5 percent annual growth. The department’s budget was
notoriously difficult to control, with spending exceeding budgeted amounts—often by hundreds
of millions of dollars.
In contrast, over the past seven years, annual corrections spending growth has been reduced to
2.8 percent while focusing more dollars on health care and rehabilitation. While corrections
spending represented 11.4 percent of 2011-12 General Fund spending, it now represents only
8.9 percent under the 2018-19 Budget.

Strengthening Infrastructure
The construction and maintenance of key physical infrastructure is one of the core functions of
state government. Infrastructure allows for the movement of goods across the state and the
delivery of public services. The deferred maintenance on existing state infrastructure is
staggering—estimated to total $67 billion. The 2015 and 2016 Budgets contained a combined
$960 million to address the most critical deferred maintenance projects such as levees and
high-priority state facilities. The 2016 Budget also began a major investment in renovating
Sacramento’s aged and inadequate state office infrastructure, including the state Capitol Annex.
The Budget reflects the first full year of funding under the Road Repair and Accountability Act of
2017 (SB 1), which provides stable, long-term funding for both state and local transportation

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Introduction

infrastructure priorities. California was facing the effects of inflation that had significantly eroded
the purchasing power of the gas tax since the last time it was raised in 1994. The package
reverses that trend (see Figure INT-06) and provides $55 billion in new funding over the next
decade, split evenly between state and local projects.

For 2018-19, the Budget includes $4.6 billion in new transportation funding, which includes:
• Focus on “fix-it-first” investments to repair neighborhood roads, state highways, and
bridges ($2.8 billion).
• Make key investments in trade and commute corridors to support continued economic
growth and implement a sustainable freight strategy ($556 million).
• Match locally generated funds for high-priority transportation projects ($200 million).
• Invest in passenger rail and public transit modernization and improvement ($721 million).
The Budget also reflects the first $1.3 billion in natural resources and housing infrastructure
spending from the bonds passed by the Legislature last year, assuming passage by the voters
in 2018. In addition, the Budget includes funding to restart the state’s court construction
program to complete ten courthouses.

Supporting Job Creation
Since January 2011, California has added 2.6 million jobs to the economy. While state
government can only have a limited influence over the state’s dynamic economy, the stability of

Governor's Budget Summary — 2018-19

11

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a balanced state budget has given businesses the certainty and the reassurance they need to
invest in California. In addition, the Administration redirected billions of dollars that were once
spent ineffectively through the enterprise zone and redevelopment programs to more proven
tools, like a sales tax exemption for manufacturing equipment and the California Competes tax
credit program. To continue these efforts, the Budget proposes to extend the California
Competes program for another five years with $180 million in credits awarded annually.
An additional $20 million annually will directly assist small businesses.
Although the economy is near full employment, many Californians struggle to find work due to
their personal history. As such, the Budget includes $50 million to provide credits for
businesses that hire individuals who have employment barriers in the workforce, such as
parolees, CalWORKs recipients, and veterans.

Paying Down Debts and Liabilities
In May 2011, Governor Brown identified a $35 billion Wall of Debt— an unprecedented level of
debts, deferrals, and budgetary obligations accumulated over the prior decade. That debt has
been substantially reduced, now standing at less than $6 billion. In addition
to strengthening the Rainy Day Fund, Proposition 2 requires the state pay down a certain
amount of debt in each budget. Additional Proposition 2 debt payments over the next few years
for eligible components will further shrink this debt.
While short-term debts and budgetary borrowing have been largely eliminated, long-term
liabilities remain. As shown in Figure INT-07, the state has $275 billion in long-term costs,
debts, and liabilities. The vast majority of these liabilities—$272 billion—are related to
retirement costs of state and University of California employees.

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Introduction

Over the past several years, the Governor and Legislature have taken significant steps to
address the long-term costs of retirement programs.
In 2012, the California Public Employees’ Pension Reform Act was enacted to save billions of
taxpayer dollars by capping pension benefits, increasing the retirement age, stopping abusive
practices, and requiring employees to pay at least half of their pension costs. In 2014, a funding
plan was implemented to restore fiscal solvency to the state’s teacher pension system by 2046.
In 2015, the state and its employees began to share equally in the prefunding of retiree health
benefits to eliminate a then $72 billion unfunded liability in the coming decades. In 2017, the
state made a $6 billion supplemental payment to CalPERS that is estimated to save a net
$4.8 billion in required pension contributions over the next two decades.
Despite these efforts, California’s unfunded liabilities continue to rise. If not for the above-noted
efforts, these liabilities would be billions of dollars higher. Accounting for all of these actions,
and under current assumptions, the state now has plans in place to pay off these liabilities.
The state’s multiyear spending forecast accounts for the expected increases in these costs
while keeping spending in line with revenues. In other words, the state can continue to manage

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Introduction

its retirement expenses while waiting for the long-term savings under 2012’s pension reform
law to phase in. The growing costs will be expensive, but paying more now will reduce the
liabilities and help preserve the ability of the state to keep providing these benefits over the
long term.

Maintaining Fiscal Balance: An Ongoing Challenge
The past six years have been the longest stretch of balanced budgets in recent history. With a
volatile revenue structure and limited spending flexibility, the California budget demands
constant attention to stay in balance. These six years of relative fiscal stability illustrate the
benefits of a prudent approach to budgeting—building up a Rainy Day Fund, avoiding
overcommitting one-time revenues, and making tough decisions when necessary. These years
provide a sharp contrast to the decade of budget crises that preceded it—a decade that was
defined by using one-time revenues from capital gains for ongoing expenditures while deferring
tough decisions through borrowing and gimmicks. The state’s next recession will be upon
California soon enough, but a full Rainy Day Fund is the best tool available to guide the state
through it.

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 Summary Charts

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Summary Charts

T

his section provides various statewide budget charts and tables.

Governor's Budget Summary — 2018-19

15

 SUMMARY CHARTS

 

16

Figure SUM-01

2018-19 Governor's Budget
General Fund Budget Summary

(Dollars in Millions)

 

Prior Year Balance

Revenues and Transfers

 

Total Resources Available
Non-Proposition 98 Expenditures

Proposition 98 Expenditures

 

Total Expenditures
Fund Balance
Reserve for Liquidation of Encumbrances

Special Fund for Economic Uncertainties

Budget Stabilization Account/Rainy Day Fund

2017-18 2018-19
$4,611 $5,351
$127,252 $129,792
$131,863 $135,143
$73,771 $77,126
$52,741 $54,564
$126,512 $131,690
$5,351 $3,453
$1,165 $1,165
$4,186 $2,288
$8,411 $13,461

BUDGET SUMMARY 2018-19

SUMMARY CHARTS

 

Figure SUM-02

General Fund Expenditures by Agency
(Dollars in Millions)

Change from 2017-18

 

 

 

2017-18 2018-19 Dollar Percent
Change_ Change
Legislative, Judicial, Executive $3,221 $3,651 $430 13.3%
Business, Consumer Services 404 432 28 6.9%
Housing
Transportation 239 213 -26 -10.9%
Natural Resources 3,564 3,029 -535 -15.0%
Environmental Protection 115 82 -33 -28.7%
Health and Human Services 35,394 37,383 1,989 5.6%
Corrections and Rehabilitation 11,678 11,815 137 1.2%
K-12 Education 53,489 55,167 1,678 3.1%
Higher Education 14,968 15,450 482 3.2%
Labor and Workforce Development 147 122 -25 -17.0%
Government Operations 1,128 1,181 53 4.7%
General Government:
Non-Agency Departments 775 766 -9 
Tax Relief/Local Government 428 457 29 6.8%
Statewide Expenditures 962 1,942 980 101.9%
Total $126,512 $131,690 $5,178 4.1%

Note: Numbers may not add due to rounding.

 

Figure SUM-O3
2018-19
General Fund Expenditures
(Dollars in Millions)

 
 
  
 
 
  
   

K-12 Education
($55,167)
41.9%

21.5%

Corrections and 
Rehabilitation Human Services
($11,815) ($9,068)
9.0% 6.9%

BUDGET SUMMARY 2018-19

Other

Natural Resources

Higher Education
($15,450)
11.7%
($8,846)
6.7%
2.3%
Health
($28,315)

($3,029)

17

SUMMARY CHARTS

 

Figure SUM-04
General Fund Revenue Sources
(Dollars in Millions)
Change from

 

 

2017-18

Dollar Percent

2017-18 2018-19 Change Change
Personal Income Tax $89,403 $93,593 $4,190 4.7%
Sales and Use Tax 25,165 26,151 986 3.9%
Corporation Tax 10,656 11,224 568 5.3%
Insurance Tax 2,438 2,508 70 2.9%
Alcoholic Beverage Taxes and Fees 376 382 6 1.6%
Cigarette Tax 65 63 -2 
Motor Vehicle Fees 27 27 0 0.0%
Other 820 894 74 9.0%
Subtotal $128,950 $134,842 $5,892 4.6%

Transfer to the Bud et Stabilization

Account/Rainy DaygFund ?1?698 ?5?050 ?3?352 197'4%
Total $127,252 $129,792 $2,540 2.0%

Note: Numbers may not add due to rounding.

 

 

 

Figure SUM-05
2018-19
General Fund Revenues and Transfers1I
(Dollars in Millions)

  
 
 
  
  
  

Sales and Use Tax
($26,151)
19.4%
Other
($1,366)
1.0%
4

Corporation Tax

 

Personal Income/ ($11,224)
Tax 8.3%
($93,593)
69.4% 
Insurance Tax
($2,508)
1.9%

1? Excludes $5,050 million transfer to Rainy Day Fund.

BUDGET SUMMARY 2018-19

SUMMARY CHARTS

 

Figure SUM-06
2018-19 Total State Expenditures by Agency
(Dollars in Millions)

 

 

General Special Bond
Fund Funds Funds Totals

Legislative, Judicial, Executive $3,651 $3,608 $156 $7,415
Business, Consumer Services Housing 432 1,149 352 1,933
Transportation 213 13,149 638 14,000
Natural Resources 3,029 1,352 319 4,700
Environmental Protection 82 2,803 13 2,898
Health and Human Services 37,383 23,740 - 61,123
Corrections and Rehabilitation 11,815 2,874 - 14,689
K-12 Education 55,167 104 656 55,927
Higher Education 15,450 169 330 15,949
Labor and Workforce Development 122 732 - 854
Government Operations 1,181 319 7 1,507
General Government

Non-Agency Departments 766 1,762 2 2,530

Tax Relief/Local Government 457 2,821 - 3,278

Statewide Expenditures 1,942 1,572 2 3,516
Total $131,690 $56,154 $2,475 $190,319

Note: Numbers may not add due to rounding.

 

Figure SUM-07
2018-19
Total State Expenditures
(Including Selected Bond Funds)

(Dollars in Millions)
Human Services

     
  

Corrections and
Rehabilitation
I ($14,689)
7.7%

Health
($40,653)
21.3%
K-12 Education
($55,927)
29.4%
Transportation 
($14,000)
7.4%
Other Higher Education
($28,631) ($15,949)
15.0% 8.4%

BUDGET SUMMARY 2018-19 1 9

SUMMARY CHARTS

 

Figure SUM-08
2018-19 Revenue Sources

(Dollars in Millions)

 

 

 

Change
General Special From

Fund Funds Total 2017-18
Personal Income Tax $93,593 $2,229 $95,822 $4,330
Sales and Use Tax 26,151 11,741 37,892 1,701
Corporation Tax 11,224 - 11,224 568
Highway Users Taxes - 8,253 8,253 1,424
Insurance Tax 2,508 - 2,508 70
Alcoholic Beverage Taxes and Fees 382 - 382 6
Cigarette Tax 63 1,956 2,019 -52
Motor Vehicle Fees 27 9,355 9,382 1,028
Other 894 22,886 23,780 -977
Subtotal $134,842 $56,420 $191 ,262 $8,098

Transfer to the Budget Stabilization

Account/Rainy Day Fund ?5?050 5?050 0 0
Total $129,792 $61,470 $191,262 $8,098

Note: Numbers may not add due to rounding.

 

 

20

Personal Income

Tax
($95,822)

Figure SUM-09
2018-19
Total Revenues and Transfers
(Dollars in Millions)

        

Sales and Use Tax

50.1% ($37,892)
19.8%
Other
Highway Users ($23,780)
Taxes 12.4%
($8.253)
4.3% Alcoholic Beverage
Motor Vehicle Fees_// I . Taxes$?gc21 Fees
($3,332) Insurance Tax Cigarette Tax 3* (0 
- ($2,508) ($2,019) 5 93% 
1.3% 1.1% 

BUDGET SUMMARY 2018-19

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K-12 Education

K-12 Education

C

alifornia provides instruction and support services to nearly six million students in grades
kindergarten through twelve in more than 10,000 schools throughout the state. A system
of 58 county offices of education, approximately 1,000 local school districts, and more than
1,000 charter schools provides instruction in English, mathematics, history, science, and other
core competencies to provide students with the skills they will need upon graduation to either
enter the workforce or pursue higher education.

Investing in Education
As a result of both increased General Fund revenues and local property taxes, the Proposition
98 Guarantee for 2018-19 is $78.3 billion, a new all-time high (Figure K12-01). When combined
with more than $100 million in settle-up payments for prior years, the Budget proposes an
increased investment of $4.6 billion in K-14 education.
Building upon significant funding increases provided over the past five years (see Figure
K12-02), the Budget proposes advancing the core priorities of the Administration to fund the
Local Control Funding Formula (LCFF), pay down debts owed to schools, and support local
educational agencies in their efforts to improve outcomes for low-achieving students.
The Budget proposes a roughly $3 billion investment to fully implement the LCFF two years
earlier than originally projected. It also proposes almost $1.8 billion in discretionary one-time
Proposition 98 funding for school districts, charter schools, and county offices of education,
along with more than $70 million in ongoing Proposition 98 funding to expand the state system
of technical support for local educational agencies.

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K-12 Per-Pupil Spending
Reflecting the changes to Proposition 98 funding noted above, total per-pupil expenditures from
all sources are projected to be $15,654 in 2017-18 and $16,085 in 2018-19, including funds
provided for prior year settle-up obligations, as displayed below in Figure K12-03. Ongoing K-12
Proposition 98 per-pupil expenditures are $11,614 in 2018-19, an increase of $465 per-pupil over
the level provided in 2017-18, and up 66 percent from the $7,008 per pupil provided in 2011-12.

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Local Control Funding Formula
In 2013 the Administration and Legislature enacted the LCFF to replace the prior revenue limit
school finance system, which was inequitable, overly complex and administratively costly.
The formula responds to research and practical experience that indicates students from
low-income families, English language learners, and foster youth often require supplemental
services and support to be successful in school. The enacted school district and charter school
formula includes the following major components:
• A base grant for each local educational agency per unit of average daily attendance,
including an adjustment of 10.4 percent to the base grant to support lowering class sizes in
grades K-3, and an adjustment of 2.6 percent to reflect the cost of operating career
technical education programs in high schools.
• A 20-percent supplemental grant for English learners, students from low-income families,
and youth in foster care to reflect increased costs associated with educating those
students.
• An additional concentration grant of up to 22.5 percent of a local educational agency’s base
grant, based on the number of English learners, students from low-income families, and
youth in foster care served by the local educational agency that comprise more than
55 percent of enrollment.
• The enacted county office of education formula includes: (1) a base grant for each county

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office of education per unit of average daily attendance to support instruction of students
who attend community schools and juvenile court schools, and (2) unrestricted funding,
inclusive of the resources necessary for administrative and technical support of local
educational agencies in developing and approving local accountability plans based on the
average daily attendance of all students in the county. The county office of education
formula was fully implemented in 2014-15.
Since the enactment of the school district and charter school formula, the state has allocated
over $17 billion in additional ongoing resources through this formula. The Budget proposes an
additional investment of nearly $3 billion to fully implement the formula in 2018-19.

Fiscal Transparency
Since 2013, the state has been implementing a new system of accountability and supports to
accompany the new funding system. Concerns have been raised about the linkage between
these funds and direct services being provided to the students generating those funds. To
improve fiscal transparency and complement the new accountability system, the Budget
proposes requiring local educational agencies to show how their budget expenditures align with
the strategies detailed in their Local Control and Accountability Plans (LCAPs) for serving
students generating supplemental grants. The Budget also proposes calculating and reporting
on a single website the total amount of supplemental and concentration funding provided to
each local educational agency under the LCFF.

California’s New Accountability System
With the shift to the LCFF, California’s education finance system has evolved from state driven
and compliance oriented to locally controlled and adaptable to the needs of individual
communities. Prior to 2013, K-12 accountability was heavily state and federally controlled,
based mostly on standardized test scores, focused on compliance over innovation, and punitive
for under performing schools.
In 2013, California adopted a new accountability system, creating a model built upon state,
regional, and local partnerships and driven by a more comprehensive set of student
performance measures. The foundation for the new system is the LCAP, a multi-year strategic
plan created by local educational agencies in collaboration with their communities, to support
improved student outcomes. The state began putting in place the new accountability system in
the midst of implementing California State Standards for English language arts and
mathematics. Adopted in 2010, these more rigorous standards make academic student
outcome measures more meaningful, with a focus on developing the critical thinking, problem

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solving, and analytical skills students will need for today’s entry-level careers or freshman-level
college courses.
In September 2016, the State Board of Education adopted new, multi-dimensional student
performance measures to replace the Academic Performance Index. The California School
Dashboard brings these measures together in one place—enabling communities to have
discussions about targeting services to improve student educational experiences and
outcomes, especially for those groups that have inequitable achievement.
Recent data suggest that the move to local control has contributed to improvement in certain
student outcomes. For example, the graduation rate in California increased from 74.7 percent in
2010 to 83.8 percent in 2016, with the greatest increases taking place among English learners
(11.1 percent), African American students (10.1 percent), and Latino students (9.1 percent).
Suspensions declined 36.2 percent between 2011-12 and 2016-17. In addition, approximately
75,000 more California high school graduates were eligible to attend a CSU or UC in 2015 as
compared to 2007, even though overall K-12 enrollment decreased during that time.
While these numbers are promising, the data on the California School Dashboard underscore
that much work remains to meet the needs of all students—in particular, to address persistent
low achievement for students with disabilities, foster and homeless youth, English language
learners, and students of color.
To help local educational agencies and communities build capacity to address low achievement,
the new accountability system includes a statewide system of support designed to provide
progressive tiers of targeted assistance. County offices of education are responsible for
facilitating analyses with school districts and connecting school districts with resources and
best practices to address underlying causes of poor student performance. School districts may
access the system of support voluntarily by requesting assistance from their county office of
education or the California Collaborative for Educational Excellence (an agency created to help
county offices of education and school districts improve student outcomes), or may be required
to collaboratively engage with their county office of education if their district has one or more
student groups with low performance across multiple state priorities. These school districts are
identified by the state, via the California School Dashboard, as being in need of differentiated
assistance. For those school districts that have consistently low performance in many student
sub-groups, the State Superintendent of Public Instruction may intervene. School districts may
also seek assistance from providers outside their county office of education.
The Budget provides a substantial investment of more than $70 million in ongoing Proposition
98 General Fund to further implement the state system of support, including:

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• $55.2 million Proposition 98 General Fund to help county offices of education facilitate the
improvement of school districts identified as being in need of differentiated assistance. To
address the varying capacity of county offices of education to do this work, the Budget
allocates $4 million Proposition 98 General Fund for a competitive grant process to identify
eight lead county offices of education, which will provide training, resources, and support
for other county offices of education.
• $11.3 million Proposition 98 General Fund ($6.5 million is added to $4.8 million in existing
funds for 2018-19) for the California Collaborative for Educational Excellence, to work with
county offices of education to provide assistance to school districts, and when necessary,
provide direct assistance to school districts in specified extraordinary circumstances.

Special Education
Recent reports from the California Statewide Special Education Task Force and the Public Policy
Institute of California evaluating special education have called for a more seamless integration
of special and general education in California. In the spring of 2017, the Department of Finance
held four special education stakeholder discussions. Central themes from these discussions
included more local transparency and accountability, additional financial support for special
education, shifting away from a compliance driven system toward a system improving
outcomes for students with disabilities, and integrating special education and general education
into one cohesive system.
Data from the California School Dashboard highlighted that approximately two-thirds of school
districts were identified for differentiated assistance based on the performance of students with
disabilities. Building upon last year's discussions with stakeholders and in response to these
findings, the Budget proposes the following:
• Strengthening the linkage between special education and general education planning by
requiring Special Education Local Plan Areas (SELPA) to complete a SELPA local plan
template that aligns the services and resources noted in their local plans with the goals
identified in their member district’s LCAPs.
• Improving special education budgeting transparency and accountability by requiring the
SELPA to summarize how a SELPA’s planned expenditures and services align with the
improved student outcome strategies noted in their SELPA plan.
• Providing $10 million ongoing Proposition 98 General Fund for SELPAs to work with county
offices of education to provide technical assistance to local educational agencies to improve
student outcomes as part of the statewide system of support.

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• As discussed in the Teacher Workforce section, providing $100 million to increase and retain
special education teachers.
• As discussed in the Child Care and Start Preschool section, providing $167 million to
increase the availability of inclusive early education and care for children aged 0 to 5 years
old, especially in low-income areas and in areas with relatively low access to care.

Career Technical Education and Workforce
Development
The LCFF was designed to reflect the higher costs of operating career technical education (CTE)
programs in high schools. The 2013 and 2014 Budget Acts both provided $250 million in
one-time Proposition 98 funding to support the Career Pathways Trust Program, which provided
one-time competitive grants to create innovative programs and partnerships linking rigorous
academic standards to career pathways in high-need and high-growth sectors of the economy.
This program was followed by the CTE Incentive Grant Program, which provided $900 million
over a three-year period to encourage the creation and expansion of high-quality CTE programs
during local educational agencies’ implementation of the LCFF. To date, almost 400 local
educational agencies have received funding from this program.
The 2016 Budget Act allocated $200 million Proposition 98 funding annually to create the Strong
Workforce Program, which is designed to expand the availability of regionally aligned CTE and
workforce development programs/courses. In 2017-18, this amount was increased to
$248 million. The program requires local stakeholders to collaborate and align regional
workforce training needs with community college CTE programs to increase the earning
potential and employability of students and meet the skills needed by employers.
The Budget proposes building on this proven college program with the inclusion of K-12
students. Specifically, the Budget proposes an ongoing increase of $200 million Proposition 98
General Fund to establish a K-12 specific component of the Strong Workforce Program to
encourage the establishment and support of K-12 CTE programs that are aligned with needed
industry skills, and proposes an ongoing increase of $12 million Proposition 98 General Fund to
fund local industry experts who will provide technical support to local educational agencies
operating, or proposing to operate, CTE programs. This proposal creates a predictable,
targeted, and sustained funding stream to support an industry and student-focused
infrastructure for workforce development collaboration at the state, regional and local levels.

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Teacher Workforce
In recognition of the need to recruit and retain qualified individuals into the teaching profession,
the Administration and the Legislature have targeted teacher workforce investments. Over the
last two years, these targeted investments have included the following:
• Educator Effectiveness Block Grant—$490 million one-time Proposition 98 General Fund to
support educator professional development.
• Classified School Employee Credentialing Grant Program—$45 million one-time Proposition
98 General Fund to support at least 2,250 classified employees electing to participate in a
teacher preparation program and become certificated classroom teachers in California public
schools.
• Integrated Teacher Preparation Program—$10 million one-time non-Proposition 98 General
Fund to create pathways that allow university students to graduate with a bachelor’s degree
and a preliminary teaching credential within four years.
• California Educator Development Grant Program—$9 million one-time federal Title II funds
for competitive grants that assist local educational agencies in attracting and supporting the
preparation and continued learning of teachers, principals, and other school leaders in
high-need subjects and schools.
• California Center on Teaching Careers—$5 million one-time Proposition 98 General Fund to
support statewide teacher recruitment and retention efforts.
• Bilingual Educator Professional Development Grant Program—$5 million one-time
Proposition 98 General Fund for competitive grants to support professional development for
teachers and paraprofessionals seeking to provide instruction in bilingual and multilingual
settings.
Additionally, the California Commission on Teacher Credentialing, as the state’s licensing board
for public school teachers, has implemented a variety of initiatives to align educator preparation
with new K-12 academic content standards and improve the availability of statewide teacher
workforce data. Specific activities include:
• Extending the validity period for teacher licensing exams.
• Updating teacher and administrator standards to reflect adoption of the California State
Standards and California's Next Generation Science Standards.
• Creating an online dashboard on teacher supply and demand and educator preparation.

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• Establishing the Teaching Permit for Statutory Leave to authorize long-term substitutes for
teachers on extended leave.
• Revising the accreditation system for teacher preparation programs to focus on program
outcomes such as program completion factors, teacher placements, and employer
satisfaction.
Although many of the recent investments in the teacher workforce have been targeted at
STEM, bilingual, and special education fields, there has been for decades a particularly acute
shortage in the number of fully credentialed special education teachers. Most concerning, the
number of special education teachers providing instruction with a substandard credential
continues to rise. In response to this shortage—and because two-thirds of school districts have
been identified as having poor special education performance, the Budget proposes an
additional $100 million investment to increase and retain special education teachers:
• Teacher Residency Grant Program—$50 million one-time Proposition 98 General Fund to
support locally sponsored, one-year intensive, mentored, clinical teacher preparation
programs aimed at preparing and retaining special education teachers.
• Local Solutions Grant Program—$50 million one-time Proposition 98 General Fund to
provide one-time competitive grants to local educational agencies to develop and
implement new, or expand existing, locally identified solutions that address a local need for
special education teachers.

Mandates
Under the traditional state mandate reimbursement claims process, local educational agencies
were reimbursed for the costs incurred to perform specified mandated activities. Local
educational agencies were required to follow specific claiming instructions and maintain
documentation supporting the amounts claimed. The entire process was labor intensive and
burdensome. Moreover, the traditional reimbursement process did not create an incentive for
local educational agencies to perform mandated activities in a cost effective or efficient manner
given that any administrative compliance costs incurred were reimbursed. Further, local
educational agencies determined the cost of performing specified mandated activities, resulting
in significant variance in claimed costs among local educational agencies.
To address the issues noted above, the Mandate Block Grant program was created as part of
the 2012 Budget Act. In lieu of filing reimbursement claims for specific state-mandated
programs, local educational agencies can participate in the K-12 Mandate Block Grant program
and receive funding for mandated programs based on specified funding rates per unit of

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average daily attendance. The mandate block grant significantly simplifies the mandate
reimbursement process by eliminating the burdensome process of submitting reimbursement
claims for individual mandated programs and maintaining applicable supporting documentation
for many years. Moreover, the block grant allows local educational agencies to plan on a
dedicated funding source to support mandated programs, while also allowing the state to more
effectively plan and budget for mandated costs. As of 2017-18, nearly 98 percent of local
educational agencies have elected to participate in the K-12 Mandate Block Grant program.
While the Mandate Block Grant program addressed the prospective funding of these
requirements on schools, unpaid local educational agency reimbursement claims prior to
2012-13 totaled in the billions of dollars. As part of this Administration’s emphasis on paying
down debt, more than $5.7 billion in one-time funding has been provided to school districts,
charter schools and county offices of education since 2014-15 to use at local discretion, while
offsetting outstanding reimbursements claims for these entities. These funds have provided
substantial resources to support critical investments in content standards implementation,
technology, professional development, induction programs for beginning teachers, deferred
maintenance, and employee benefits. The Budget proposes to build on the commitment to
retire debt by providing an additional $1.8 billion for school districts, charter schools and county
offices of education to further support local priorities. The proposed funding, coupled with
previous discretionary funding, allows the state to retire more than $5 billion in outstanding
K-12 mandate debt and reduce the amount owed to local educational agencies from a recent
high of $6 billion to less than $1 billion.
Similar to K-12 local education agencies, community college districts received discretionary
funding of $787 million since 2014-15. Districts can use the funding for local needs and priorities
such as deferred maintenance, technology infrastructure, professional development, and
developing open education resources and zero-textbook-cost degrees. In addition to providing
districts with a discretionary resource to address critical local needs, the funding also offset any
applicable outstanding mandate reimbursement claims for these entities. As a result,
outstanding community college mandate debt has been reduced from nearly $600 million to
approximately $100 million.

K-12 School Facilities
Since 1998, voters have approved approximately $44 billion in statewide general obligation
bonds to construct or renovate public school classrooms used by the state’s roughly six million
K-12 students. Associated General Fund debt services costs are over $2 billion annually.
In addition to general obligation bonds, school districts may use developer fees, local bonds,
certificates of participation, and Mello Roos bonds to construct additional classrooms or

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renovate existing classrooms.
The recently approved Kindergarten through Community College Public Education Facilities
Bond Act of 2016 (Proposition 51) authorizes $7 billion in state general obligation bonds for K-12
schools to be allocated through the current School Facilities Program in place as of January 1,
2015. To ensure appropriate usage of all School Facilities Program bond funds and effective
program accountability and oversight, the Administration worked with the State Allocation
Board and the Office of Public School Construction to revise policies and regulations to
implement front-end grant agreements that defined basic terms, conditions, and accountability
measures for participants that request funding through the School Facilities Program. To
complement this front-end accountability, legislation requiring facility bond expenditures to be
included in the annual K-12 Audit Guide was approved.
The Budget proposes approximately $640 million in bond authority for 2018-19 to fund new
construction, modernization, career technical education, and charter facility projects based upon
the Office of Public School Construction’s processing of project applications and the State
Allocation Board’s approval of these projects.

Charter School Facilities
Because charter schools cannot issue local bonds to fund their school facilities’ needs, many
charter schools lease facilities for instructional purposes. To assist charter schools in paying for
rent and lease expenditures, the Charter School Facility Grant Program provides funding to
charter schools either serving or located in attendance areas where a notable percentage of
their students qualify for free or reduced-price meals. In recent years the state has made
significant adjustments to the program including:
• Lowering the free or reduced-price meal eligibility requirement from 70 percent to
55 percent.
• Providing an additional $20 million funding to support program expansion.
• Increasing the program’s grant amount from $750 per ADA to $1,117 per ADA and applying
an annual cost of living adjustment to the grant.
The Budget proposes an ongoing increase of approximately $28.3 million Proposition 98
General Fund to align available funding with estimated programmatic participation.

Major K-12 Budget Adjustments
Significant Adjustments:

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• School District Local Control Funding Formula—An increase of $3 billion in Proposition 98
General Fund for full implementation of the LCFF.
• One-Time Discretionary Funding—An increase of $1.8 billion in one-time Proposition 98
General Fund for school districts, charter schools and county offices of education to use at
local discretion. This allocation builds on the more than $5.7 billion in combined one-time
funding provided since 2014-15, to support critical investments such as academic content
standards implementation, technology, professional development, induction programs for
beginning teachers, deferred maintenance, and employee benefits. All of the funds provided
will offset any applicable mandate reimbursement claims for these entities.
• K-12 Component of the Strong Workforce Program—An increase of $212 million Proposition
98 General Fund for K-12 CTE programs administered through the community college
Strong Workforce Program in consultation with the Department of Education.
• Cost-of-Living Adjustments—An increase of $133.5 million Proposition 98 General Fund to
support a 2.51-percent cost-of-living adjustment for categorical programs that remain
outside of the Local Control Funding Formula, including Special Education, Child Nutrition,
Foster Youth, American Indian Education Centers, and the American Indian Early Childhood
Education Program. Cost-of-living adjustments for school districts and charter schools are
provided within the increases for school district Local Control Funding Formula
implementation noted above.
• Special Education:
◦ An increase of $125 million Proposition 98 General Fund and $42.2 million federal
Temporary Assistance for Needy Families (TANF) funds on a one-time basis for
competitive grants to expand inclusive care and education settings for 0-5 year olds and
improve school readiness and long-term academic outcomes for low-income children and
children with exceptional needs.
◦ An increase of $10 million Proposition 98 General Fund for special education local plan
areas to support county offices of education in providing technical assistance to local
educational agencies through the state system of support.
◦ A decrease of $10.2 million Proposition 98 General Fund to reflect a projected decrease
in special education average daily attendance.
• State System of Support—An increase of $59.2 million Proposition 98 General Fund for
county offices of education and lead county offices of education to provide technical
assistance to local educational agencies and improve student outcomes.
• California School Dashboard—An increase of $300,000 Proposition 98 General Fund to

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improve the user interface of the California School Dashboard. The State Board of Education
will facilitate a series of stakeholder meetings to solicit public feedback on the California
School Dashboard.
• California Collaborative for Educational Excellence—An increase of $6.5 million Proposition
98 General Fund for the California Collaborative for Educational Excellence to help build
capacity within county offices of education to provide technical assistance and improve
student outcomes.
• County Offices of Education—An increase of $6.2 million Proposition 98 General Fund for
county offices of education to reflect a 2.51-percent cost-of-living adjustment and average
daily attendance changes applicable to the LCFF.
• Instructional Quality Commission—An increase of $938,000 General Fund on a one-time
basis for the Instructional Quality Commission to continue its work on the development of
state content standards and frameworks, as well as model curriculum.
• Local Property Tax Adjustments— A decrease of $514 million Proposition 98 General Fund
for school districts and county offices of education in 2017-18 as a result of higher offsetting
property tax revenues, and a decrease of $1.1 billion Proposition 98 General Fund for school
districts and county offices of education in 2018-19 as a result of increased offsetting
property taxes.
• School District Average Daily Attendance—A decrease of $183.1 million in 2017-18 for
school districts as a result of a decrease in projected average daily attendance from the
2017 Budget Act, and a decrease of $135.5 million in 2018-19 for school districts as a result
of further projected decline in average daily attendance for 2018-19.

K-12 School Spending and Attendance
How School Districts Spend Their Money
Figure K12-04 displays 2015-16 expenditures reported by school districts from their general
funds, the various categories of expenditure and the share of total funding for each category.
Figure K12-05 displays the revenue sources for school districts.

Attendance
Public school attendance declined in 2014-15, 2015-16, and 2016-17. Attendance is projected to
grow slightly in 2017-18 but decline again in 2018-19. For 2016-17, average daily attendance is
reported to be 5,960,037, a decrease of 11,753 from 2015-16. K-12 average daily attendance in
2017-18 is estimated to be 5,961,253, an increase of 1,216 from 2016-17. For 2018-19, the

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Budget estimates that K-12 average daily attendance will drop by 17,163 from the 2017-18 level,
to 5,944,090.

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Proposition 98 Guarantee
Proposition 98 guarantees minimum funding levels for K-12 schools and community colleges.
The guarantee, which went into effect in the 1988-89 fiscal year, determines funding levels
according to multiple factors including the level of funding in 1986-87, General Fund revenues,
per capita personal income, and school attendance growth or decline.
Proposition 98 originally mandated funding at the greater of two calculation levels, or tests (Test
1 or Test 2). In 1990, Proposition 111 (SCA 1) was adopted to allow for a third funding test (Test
3) in low revenue years. The test that is used depends on how the economy and General Fund
revenues grow from year to year.
Test 3 is projected to be operative for fiscal years 2016-17 and 2018-19, and Test 2 is projected
to be operative for fiscal year 2017-18.

Child Care and State Preschool
The state funds nine child care and early education programs as well as dozens of other
programs that support child care quality and access, including family resource and referral
agencies and local child care planning councils. These programs are administered by the
Department of Education and the Department of Social Services. Families can access child
care and early education subsidies through providers that contract directly with the Department
of Education, local educational agencies, or through vouchers from county welfare departments
or alternative payment program agencies.
During the Great Recession, state child care and early education programs experienced
significant cuts, with reductions of almost $1 billion in funding. However, since 2013, the state
has increased funding by $600.8 million non-Proposition 98 General Fund and $600 million
Proposition 98 General Fund. These investments have improved services by:
• Increasing Provider Reimbursement Rates—The state updated child care provider
reimbursement rates to ensure that child care providers that accept vouchers receive rates
that reflect the current cost of care. Prior to these rate increases (which began in 2014),
providers received reimbursement rates that were based on the cost of care in 2005.
The state also increased the rates of providers that contract directly with the Department of
Education by more than 22 percent.
• Expanding Access for Families—From 2013 to 2017, the state added more than 41,000
subsidized child care and early education slots. The state also increased income eligibility
ceilings for families receiving child care subsidies, both for initial and continuing eligibility

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determinations. For families with inconsistent incomes or work schedules, the state
reduced the frequency of eligibility redeterminations from several times a year to annually.
Finally, the state increased State Preschool income eligibility ceilings for children with
disabilities to improve inclusivity in that program.
• Reducing Costs for Families—In 2014, the state eliminated fees for families participating in
part-day State Preschool. In addition, by increasing income eligibility ceilings for families
(described above), the state also increased the number of families exempt from paying fees
in all state child care programs.
• Improving the Quality of Care—To increase the quality of subsidized child care, the state
provided: (1) $50 million ongoing Proposition 98 General Fund for local block grants for State
Preschool quality improvement; (2) $24.2 million one-time non-Proposition 98 General Fund
for local block grants for quality improvement in infant and toddler care; (3) $10 million
one-time Proposition 98 General Fund to provide loans for State Preschool facility
expansion; and (4) $25 million one-time Proposition 98 General Fund for State Preschool and
transitional kindergarten teacher training. The state also invested $75 million one-time
federal Race to the Top – Early Learning Challenge funds into the creation of a state/local
quality rating and improvement system for child care providers. Finally, to verify that
transitional kindergarten teachers are appropriately trained to provide instruction for
four-year-olds, the state increased the educational requirements for transitional kindergarten
teachers to include 24 units of early childhood education.
• Streamlining Program Requirements—To improve the experience of participating providers
and families, the state: (1) authorized the use of electronic applications for child care
subsidies, making it less burdensome for eligible families to access care and more efficient
for providers to process applications; (2) eliminated duplicative licensing requirements for
State Preschool providers utilizing facilities that meet transitional kindergarten facility
standards; and (3) simplified eligibility determinations for providers accepting both state and
federal subsidies and serving homeless children by aligning the eligibility requirements for
these subsidies.
The Budget builds upon these investments by increasing provider reimbursement rates and
expanding access for families. Specifically, the Budget increases the reimbursement rate for
providers that contract directly with the Department of Education by approximately 2.8 percent,
and makes permanent a temporary hold harmless to the 2016 Regional Market Reimbursement
Rate Survey for providers accepting vouchers. These rate increases are the final year in a
multi-year funding agreement adopted as part of the 2016 Budget Act. The Budget also
provides the final of three scheduled 2,959 full-day slot increases to the State Preschool
program, totaling 8,877 slots over three years. Finally, the Budget creates the Inclusive Early

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Education Expansion Program, providing $125 million one-time Proposition 98 General Fund and
$42.2 million one-time federal TANF through a competitive grant program to increase the
availability of inclusive early education and care for children aged 0 to 5 years old, especially in
low-income areas and in areas with relatively low access to care. Grant recipients will commit
that all children benefiting from grant funds, especially those with disabilities, have access to
appropriate settings that support their educational and developmental growth.
The state has approved pilot programs for 13 counties that allow providers in these counties
flexibility in child care programmatic requirements to allow them to earn more of their contract
funding. The Administration supports providing counties with flexibility to serve more families
in subsidized child care programs and has begun working with stakeholders to streamline and
alleviate burdensome requirements in the pilot counties.
Significant Adjustments:
• Provider Reimbursement Rate Increases—Increases of $31.6 million Proposition 98 General
Fund and $16.1 million non-Proposition 98 General Fund to increase the Standard
Reimbursement Rate by approximately 2.8 percent. In addition, the Budget reflects an
ongoing increase of $34.2 million beginning in 2019-20 to make permanent the existing
limited-term Regional Market Reimbursement Rate hold harmless provision.
• Full Year Implementation of 2017 Budget Act Investments—Increases of $32.3 million
non-Proposition 98 General Fund and $28.4 million Proposition 98 General Fund to reflect
full-year costs of new policies implemented part-way through the 2017-18 fiscal year. These
costs are associated with an update of the Regional Market Reimbursement Rate to the
75th percentile of the 2016 regional market rate survey (beginning January 1, 2018), and an
increase of 2,959 slots for full-day State Preschool (beginning April 1, 2018).
• CalWORKs Stage 2 and Stage 3 Child Care—A net increase of $5.2 million non-Proposition
98 General Fund in 2018-19 to reflect slight increases in the number of CalWORKs child care
cases and slight decreases in the estimated cost of care. Total cost for Stages 2 and 3 are
$517.6 and $335.4 million, respectively.
• Federal Child Care and Development and TANF Funds—A decrease of federal TANF from
$120.1 million in 2017-18 to $70.6 million in 2018-19. Total TANF and federal Child Care and
Development Fund is $707 million.

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Higher Education

C

alifornia’s approach to budgeting for higher education has long been guided by principles
articulated in the 1960 Master Plan for Higher Education. The Master Plan differentiated
functions across segments; set standards for access to postsecondary education, relying on
the transfer function from the community colleges to the four-year segments to promote broad
access; and created an expectation of low costs of attendance. Those principles remain
relevant today. In 1960, the state faced the challenge of a rapidly growing traditional
college-aged population. Today, the state is confronting different, but equally pressing,
challenges. The state budget faces significant constraints and uncertainty. Educational
attainment across income levels and racial and ethnic groups varies, limiting economic and
social mobility for many Californians. As the nature of labor markets change, adults need
access to education and training for new occupations.
The Budget maintains the current approach to budgeting for higher education and continues the
growth in funding for higher education that started with the passage of Proposition 30 in
2012. The Administration expects the segments will continue to make progress in
implementing practices that recognize both the principles of the Master Plan and strong fiscal
stewardship.

Overview
The Budget proposes total funding of $33.7 billion ($18.5 billion General Fund and local property
tax and $15.2 billion other funds) for higher education. The total reflects growth of
$892.8 million ($621.8 million General Fund and local property taxes and $271 million other

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funds) compared to revised 2017-18 expenditures. Figure HED-01 displays additional detail
about funding for higher education.

Supporting Long-Term Access through Financial Sustainability
Since the passage of Proposition 30 in 2012, the state has funded a long-term plan for both the
University of California (UC) and the California State University (CSU), increased resources
available to California Community Colleges (CCC) consistent with growth in the Proposition 98
minimum guarantee, and expanded the Cal Grant program.
Including the increases proposed by the Administration in 2018-19, funding since 2012-13 for
the UC will have grown by $1.2 billion, for the CSU by $1.6 billion, and for the CCCs (excluding
funding for the Adult Education Block Grant) by $2.4 billion.
These annual increases have allowed the universities to plan their programs over a multi-year
period. The CCC growth has increased the number of course offerings, which were
significantly reduced during budget cuts of the Great Recession. The community colleges also
adopted a formula that prioritizes growth funding to districts with the greatest unmet need.

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Additionally, community colleges have received $525.3 million Proposition 98 General Fund in
increased base funding in recognition of increased operating expenses, primarily in the areas of
facilities, employee benefits, professional development, and full-time faculty.
Finally, since 2012-13 total funding for the Cal Grant Program will have grown by $623 million, a
roughly 41-percent increase.

Financial Aid
While the state pays a portion of the instructional costs for each student attending a California
public college or university, the state’s Cal Grant program provides additional financial aid for
tuition, fees, or other costs of attendance for students with demonstrated need. The program
is an entitlement for students who meet eligibility criteria, with students who are ineligible for
the entitlement program still able to compete for additional grants. Under current practice, for
students attending the UC and the CSU, the amount of funds a student receives for tuition is
linked to the amounts charged by those segments. The tuition awards for students attending
other types of institutions are set in statute.
Both the UC and the CSU are considering tuition increases for 2018-19. The UC Office of the
President has suggested that it will present another 2.5-percent ($288) tuition increase to the
Board of Regents later in January. The CSU Chancellor's Office has indicated that another
4-percent tuition increase ($228) is under consideration for presentation to the Board of
Trustees. These tuition increases would grow Cal Grant costs for UC and CSU students in
2018-19 beyond the costs reflected in the Budget. The Administration remains concerned
about the impact of tuition increases on lower income students and families and believes more
must be done to reduce the universities' cost structures. Further reforms should be
implemented before the segments consider charging students more.
The Administration has worked to reduce the overall cost structure of higher education through
various initiatives. After remaining flat since 2011-12, the UC Board of Regents and the CSU
Board of Trustees raised tuition in 2017-18 to $11,442 annually at UC (an increase of $282, or
2.5 percent) and $5,742 annually at the CSU (an increase of $270, or 5 percent). With
enrollment fees of $46 per unit, the CCC system is the lowest-priced higher education system
in the nation. Further, approximately 65 percent of all CCC enrollment fees are waived,
providing a tuition-free education to about 50 percent of students. Recent legislation, Chapter
735, Statutes of 2017 (AB 19), enables CCCs to waive some or all of the $46 per unit fee for all
first-time resident students enrolled in 12 units or more per semester during their first year.
Where fees are not waived, a CCC student can complete the 60 units necessary to obtain an
associate degree or transfer to a four-year institution for less than $3,000 in tuition, although the
total cost of attendance is more significant, including books, transportation and living expenses.

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Currently, students attending private nonprofit institutions and for-profits accredited by the
Western Association of Schools and Colleges (WASC) receive up to $9,084 annually for tuition,
and students attending other for-profits receive $4,000. Pursuant to existing law, the award for
the nonprofit institutions and WASC-accredited, for-profit institutions is scheduled to decrease
to $8,056 beginning in 2018-19. For nonprofit institutions, the Budget proposes to maintain the
award at $9,084, with a new requirement that, beginning in 2019-20, the sector admits at least
2,500 students who have earned Associate Degrees for Transfer from the community colleges
and are guaranteed junior standing. This amount will ramp up to 3,000 students in the
following year.

California Community Colleges
The CCCs are the largest system of higher education in the nation, serving roughly one-quarter
of the nation's community college students, or approximately 2.1 million students. The CCCs
provide basic skills, vocational, and undergraduate transfer education with 72 districts, 114
campuses, and 78 educational centers. In 2016-17, the community colleges awarded over
81,000 certificates and 139,000 degrees and transferred over 106,000 students to four-year
institutions.

Student Success
The state has made significant investments to improve and expand student success programs
and shorten a student’s time to complete a degree or certificate. This includes $285 million for
the Student Success and Support Program, which provides education planning services for
matriculated students, and $155 million to mitigate disproportionate impacts on access and
achievement in underrepresented groups.
The 2017 Budget Act also included $150 million in one-time funding for CCCs to develop guided
pathway programs. A guided pathway is an integrated, institution-wide approach focused on
student success, including clear pathways for students to complete their degrees. The first
release of the funding for guided pathways is planned for April 2018. All 114 community
colleges participated in guided pathways workshops organized by the Chancellor’s Office
Institutional Effectiveness Partnership Initiative (IEPI). With ongoing resources of $20 million,
IEPI provides training to community college staff to promote strategies to remove barriers to
student achievement.
The Administration has supported initiatives to improve basic skills courses and reform
placement policies as a way to improve student success. The 2015 Budget Act provided $60
million Proposition 98 General Fund to assist community colleges in improving delivery of basic
skills instruction by adopting or expanding the use of evidence-based models of placement,

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remediation, and student support. Further, Chapter 745, Statutes of 2017 (AB 705), requires all
colleges to use multiple measures of assessment, including a student’s high school grades or
grade point average, when placing students in English and math courses.
The Administration supports better alignment across the segments to make students’
transitions more efficient across institutions. Notably, the Administration has encouraged the
use of transfer pathways. Through the Associate Degree for Transfer, students have a clearer
pathway through the community colleges and are guaranteed to enter the CSU with junior
standing. Moreover, a key part of the Governor’s 2015 agreement with the UC was improving
transfer to the UC by articulating similar transfer pathways. The Budget proposes requiring,
beginning in 2019-20, private nonprofit institutions to admit at least 2,500 students who have
earned transfer degrees from the community colleges and guarantee junior standing. The state
also expanded dual enrollment opportunities to allow high school students to take college-level
courses at their high school or at a community college campus, in anticipation of improving
completion rates and time-to-degree. In 2015-16, approximately 24,000 students participated in
dual enrollment courses.

Meeting Student Needs
Student-Focused Funding Formula
In July of 2017, the CCC Board of Governors adopted an ambitious strategic plan, the Vision for
Success, to improve community college student success. The plan calls for the system to
significantly increase completion and transfer rates, decrease excess units taken by students,
increase the number of students in career technical education programs who are employed in
their field of study, and eliminate achievement gaps. The Administration applauds the system
for adopting racial, ethnic and regional goals and reinforcing a student-focused agenda. The
Budget’s proposed investments in the CCCs focus on advancing the system’s new strategic
plan goals and building upon the student-success investments of prior budgets.
The existing enrollment-based CCC apportionment funding model does not appropriately reflect
the Board of Governor's Vision for Success or the state’s priorities to better serve students and
eliminate equity gaps. By funding colleges based primarily on enrollment, the current funding
formula encourages districts to strictly prioritize student access without regard for student
success—such as timely completion and better serving underrepresented students.
The Budget proposes a new funding formula for general purpose apportionments that
encourages access for underrepresented students, provides additional funding in recognition of
the need to provide additional support for low-income students, and rewards colleges’ progress
on improving student success metrics. Under the formula, no district would receive less

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funding than is currently allocated. The proposed formula incorporates the following core
components:
• Base Grant—Each district would receive a base grant based on enrollment. Similar to the
existing funding formula, a per-Full-Time Equivalent Student (FTES) funding rate would be
applied across all districts.
• Supplemental Grant—Each district would receive a supplemental grant based on the
number of low-income students that the district enrolls. Specifically, the supplemental
grant would reflect two factors: (1) enrollment of students who receive a College Promise
Grant fee waiver (formerly known as the Board of Governors Waiver) and (2) enrollment of
students who receive a Pell grant.
• Student Success Incentive Grant—Each district would receive additional funding for the
number of students who meet the following metrics: (1) the number of degrees and
certificates granted and (2) the number of students who complete a degree or certificate in
3 years or less. The grant would also include additional funds for each Associate Degree for
Transfer granted by the college.
• Hold Harmless Provision—During the first year of implementation, each district would be
held harmless to the level of funding that the district received in 2017-18. Thereafter, the
hold harmless provision would be calculated each year using the 2017-18 per-FTES rate
multiplied by the district’s new FTES.
The proposal assumes that approximately 50 percent of funding would be distributed initially as
the base grant, 25 percent distributed as part of the supplemental grant, and 25 percent
distributed as part of the student success incentive grant. Corresponding to the adoption of a
new funding formula, the Budget proposes requiring community colleges to incorporate the
goals of the Vision for Success within each college's educational master plan and aligning each
college's budget with their educational master plan. Further, the Administration expects the
Chancellor’s Office to consult with stakeholders and develop a proposal for consideration within
the May Revision that would consolidate categorical programs. The goal is to improve the
incentives for districts to focus on improving student success while providing districts with local
flexibility to do so.

Expanding Access—Online College
Despite the vast number of courses offered by community colleges, there are currently
2.5 million Californians in the prime working ages between 25 and 34 who have only a high
school diploma or some college but no degree. Of these Californians, approximately 48 percent
are Hispanic and nearly half are women. Also, considering 35 to 65 year old adults, 8.7 million

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Californians have only a high school diploma or some college but no degree. These adults are
at great risk during economic downturns and from the impact of automation in the California
workforce. Further, many Californians access online credentials, certificates, and associate
degrees at non-public, non-accredited, or out-of-state institutions, which are typically
much costlier than California community colleges and often have poor student outcomes.
Some students have accessed higher education, but did not finish their degree and are
burdened by student loans and other types of debt, limiting their ability to access the courses
needed to advance in their employment or stay relevant in their careers. According to the
Georgetown University Center on Education, California is in the middle of the pack when it
comes to the share of good jobs held by workers without bachelor’s degrees. Unless provided
with flexible learning options that meet working students where they are, this population is
likely to remain stranded in their current economic situation because they are limited by work
schedules, transportation barriers, or child care needs.
To provide underserved working students with scheduling flexibility and more accessible
learning options, the Budget proposes the creation of a fully online California community
college. This community college will create and coordinate accessible, flexible, and high-quality
online courses and programs. A critical part of the college’s efforts will be ensuring working
students have the support they need to succeed in their programs. Technology-enabled student
supports will be shared and scaled at campuses across the system to boost capacity and
improve student outcomes. The online college’s initial focus will be collating and developing
quality content and programs that provide vocational training, career advancement
opportunities, and credentialing for careers in child development, the service sector, advanced
manufacturing, healthcare, and in-home supportive services, among other areas. The online
college will provide working students with a flexible opportunity to acquire and build skills that
align with the needs of employers and industry, and enable them to complete their programs
more quickly, reducing transportation costs, and reducing the costs of textbooks. The online
college will also inform professional development opportunities for faculty and staff of the 114
colleges, including learning science, competency-based education, and other teaching and
learning technologies.
The online college will work with community-based organizations to identify and market this
online college to the 2.5 million adults that are not currently accessing higher education.
Consistent with the Student-Focused Funding Formula section, apportionment funding for the
fully online college would take into account student enrollment, the number of
underrepresented students enrolled in the college, and encourage the online college to focus
on student success. The college will not impact traditional community colleges' enrollment
because its enrollment base will be working adults that are not currently accessing higher
education.

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Aligning Financial Aid and Student Success
The Budget proposes new investments and changes to financial aid programs at the
community colleges. The Budget proposes funding to support the implementation of the
California College Promise, pursuant to Chapter 735, Statutes of 2017 (AB 19). Consistent with
the statute, colleges could use this funding to waive some or all of the $46 per unit fee for all
first-time resident students enrolled in 12 units or more per semester during their first year, or
use the funding for other innovative purposes to advance specific student success goals.
While the California College Promise currently defines full-time as 12 credit units per semester,
a student must complete at least 30 program-applicable units per calendar year to graduate in
two years. The Community College Research Center found in a review of financial aid
programs that students that take 15 credit units per semester persist and complete on time.
Consistent with those findings, the Administration expects community colleges to encourage
students to take 15 units per semester, or 30 units per year, including summer, to qualify for a
California College Promise grant once guided pathways have been implemented to further
encourage timely completion of their program.
While the Full-Time Student Success Grant and the Completion Grant each target the same
socioeconomic student cohort and encourage the timely completion of a degree or certificate,
the programs require students to take different unit loads and have significantly different award
amounts. Rather than fund two separate programs with differing requirements, the Budget
proposes to consolidate the grant programs and base the grant amounts on the number of
units a qualifying student takes each semester or each year. The proposed unit range would be
between 12 and 15 units per semester or 24 and 30 units per year. The grant levels will
increase based upon the number of credit units taken per semester. This approach encourages
students to take a full course load while recognizing that is not feasible for all students.
The Budget also provides additional funding to augment the grant amounts, with the greatest
augmentation to grants for students who take 15 units per semester or 30 units per year.

Workforce Education Investments
The state has made significant progress in recent years linking the efforts of many entities
interested in the workforce system—including K-12 schools, adult schools, community colleges,
universities, local workforce investment boards, libraries, social services agencies, public safety
agencies, and employers—to better provide education and training opportunities. The state
invests more than $6 billion annually in workforce initiatives, on top of the general budget
support provided to many of these entities. These investments should improve educational
outcomes (such as basic literacy and graduation and certification rates), increase earnings, and
make workers more resilient in the face of changing labor market demands.

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In 2016-17, community college vocational education programs served 318,087 FTES, or about
27 percent of all community college students. The Strong Workforce Program, created in
2016-17 and currently funded with $248 million Proposition 98 General Fund, builds upon the
federal Workforce Innovation and Opportunity Act of 2014. Additional information
regarding K-12 vocational education programs can be found in the K-12 Education Chapter.
The Adult Education Block Grant Program, which was fully implemented in 2015-16 with $500
million in ongoing Proposition 98 General Fund, coordinates services provided by local
educational agencies, community colleges, and partners around programs leading to high
school diplomas, English as a Second Language courses, and pathways courses that lead to
additional career opportunities. Apprenticeship programs integrate classroom instruction and
on-the-job training leading to gainful employment. State support for apprenticeship programs
sponsored by local educational agencies and community colleges increased to almost
$55 million in 2017-18. These apprenticeships support training for approximately 50,000
individuals.

Aligning and Supporting Workforce Programs
The Budget includes several new investments that build on the workforce reforms in K-12 and
higher education in recent years:
• $212 million for K-12 local educational agencies to improve and expand their career technical
education programs aligned with the goals of the Strong Workforce Program. Information
on this K-12 student-focused career education investment can be found in the K-12
Education Chapter.
• $20.5 million for a cost-of-living adjustment for the Adult Education Block Grant program,
with $5 million for investments in a data collection and accountability system to ensure
comprehensive and shared data reporting by Adult Education Block Grant regional consortia
members.
• $17.8 million ongoing for increased reimbursements to K-12 and community
college-sponsored apprenticeship programs for instructional hours provided in 2018-19, with
an additional one-time increase of $30.6 million to backfill shortfalls in reimbursements
provided from 2013-14 to 2017-18.

Significant Adjustments for the Community Colleges
• CCC Apportionments—An increase of $322.5 million Proposition 98 General Fund, which
includes the following:

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◦ An increase of $175 million to support community college districts' transition to a
student-focused funding formula.
◦ An increase of $161.2 million for a 2.51-percent cost-of-living adjustment.
◦ An increase of $60 million available for enrollment growth.
◦ A decrease of $73.7 million to reflect unused growth provided in 2016-17.
• Deferred Maintenance and Instructional Equipment—A one-time increase of $264.3 million
Proposition 98 General Fund and $10.9 million Proposition 98 settle-up for deferred
maintenance, instructional equipment, and specified water conservation projects.
• California Online College—An increase of $120 million Proposition 98 General Fund ($20
million ongoing) to establish a fully online community college.
• California College Promise—An increase of $46 million Proposition 98 General Fund to
support the implementation of the California College Promise, pursuant to Chapter 735,
Statutes of 2017 (AB 19).
• Student Success Completion Grant—An increase of $32.9 million Proposition 98 General
Fund to support a streamlined and student-focused community college financial aid program
that consolidates the Full-Time Student Success Grant and the Completion Grant programs,
shifts to a per-unit per-semester/per-year grant and augments the underlying grant amounts.
• Innovation Awards—Since 2014-15, $100 million has been allocated in support of higher
education innovation awards. The Budget proposes $20 million one-time Proposition 98
General Fund to provide grants to support innovation in higher education, focused on
enhancing equity.
• Chancellor’s Office State Operations—An increase of $2 million General Fund to fill
15 vacant positions to support initiatives and investments made in the community colleges.
Providing new resources to the Chancellor’s Office will help achieve the goals and priorities
outlined by the Chancellor and Board of Governors in the Vision for Success described
above and will enable the office to provide greater leadership and technical assistance to
community colleges and improve student outcomes.
• Student Enrollment Fee Adjustment—An increase of $5.4 million Proposition 98 General
Fund as a result of decreased offsetting student enrollment fee revenues.
• Local Property Tax Adjustment—A decrease of $230.2 million Proposition 98 General Fund
as a result of increased offsetting local property tax revenues.
• Community College Facilities—The Budget proposes $44.9 million in general obligation

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bond funding for 5 new and 15 continuing projects. This allocation represents the second
installment of the $2 billion available for CCCs under Proposition 51, and will address critical
fire and life safety issues at campuses statewide. Prior to obtaining a construction
appropriation for their projects, the San Francisco and Pasadena Community College
districts are expected to produce local matching funds.
• Strong Workforce Program—An increase of $212 million in grants to K-12 local educational
agencies to expand and align their career technical education programs with the workforce
training programs offered by higher education institutions, and with regional labor market
demand. Information on this additional support for local educational agencies vocational
education programs at can be found in the K-12 Education Chapter.
• Online Education Initiative (OEI)—The Budget proposes to accelerate the expansion of
courses available through the Online Course Exchange, which will expand student access to
enroll in fully online Associate Degree for Transfer pathways. The Chancellor's Office
oversees this effort. By June 2019, the Online Course Exchange is expected to deploy and
scale a platform that expands equitable student access to diverse online program offerings,
establish a minimum number of fully online transfer degree programs, and identify further
expansion benchmarks for future years.

University of California
The UC offers formal undergraduate and graduate education. The UC is the public segment
authorized to independently award doctoral degrees and is designated as the state’s primary
academic agency for research. Its 10 campuses enroll approximately 270,000 students. In
2016-17, the UC awarded 72,000 degrees. An additional 400,000 students participate in
continuing education programs through the University extensions.
Significant Adjustment:
• Base Growth—An additional $92.1 million for the UC, which represents an increase in base
resources of 3 percent. Consistent with provisions of the 2017 Budget Act, the
Administration will continue to monitor the University’s efforts to reduce its cost structure,
pursuant to the agreement the Governor and the UC President made in 2015. The
Administration will also continue to monitor UC’s progress in meeting the recommendations
the State Auditor made last year related to the Office of the President. Pursuant to the
2017 Budget Act, the Regents will provide evidence by May 1, 2018, that the UC has met
expectations related to these efforts in order to receive $50 million in funding.

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California State University
The CSU provides undergraduate and graduate instruction generally up to the master’s degree.
Its 23 campuses enroll approximately 405,000 students. In 2016-17, the CSU awarded 119,500
degrees. An additional 300,000 students are served by continuing education programs.
The 2016 Budget Act called on the CSU to increase four-year graduation rates and two-year
transfer graduation rates, with specific emphasis on closing achievement gaps for low-income
students, first-generation students, and students from underrepresented groups. The CSU
Graduation Initiative 2025 adopted by the Board of Trustees in 2016 commits the University to
ambitious goals—increasing the four-year graduation rate to at least 40 percent, increasing the
two-year transfer graduation rate to at least 45 percent, and closing gaps in outcomes between
different groups of students. To jump start this effort, the 2016 Budget Act included $35 million
in one-time funding, and the CSU has committed to allocating funds specifically for these
efforts. Reducing time-to-degree saves families on average more than $7,000 per year in tuition
and fees alone.
Significant Adjustment:
• Base Growth—To match the funding increase provided to UC, an additional $92.1 million for
the CSU, with the expectation that these funds will be used to make progress on the
Graduation Initiative.

Hastings College of the Law
Hastings College of the Law is affiliated with the University of California system, but is
governed by its own Board of Governors. Located in San Francisco, it primarily serves students
seeking a Juris Doctor degree, but also has a Master of Laws program and a Master of Studies
in Law program. In 2016-17, UC Hastings enrolled 951 full-time equivalent students. Of these,
919 were JD students.
Significant Adjustment:
• Base Growth—An increase of $1.1 million General Fund, representing a 2-percent increase,
consistent with the Administration's multi-year plan.

California Student Aid Commission
The California Student Aid Commission administers financial aid programs, including the Cal

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Grant program.
Significant Adjustments:
• Temporary Assistance for Needy Families (TANF) Reimbursements—A total of $1.1 billion in
federal TANF reimbursements in 2018-19, which reduces the amount of General Fund used
for program costs. This total represents an increase in TANF reimbursements of
$51.7 million compared to the reimbursements in 2017-18.
• Tuition Award for Students at Private Nonprofit Institutions—An increase of $7.9 million
General Fund to maintain the maximum Cal Grant tuition award for new students attending
private nonprofit institutions at $9,084, with a new requirement that, beginning in 2019-20,
the sector admits each year a specified number of students who have earned transfer
degrees from the community colleges and are guaranteed junior standing.
• Grant Delivery System—An increase of $7.4 million General Fund to fund the first year of
project costs for the Grant Delivery System Modernization project.

Office of Planning and Research
The Office of Planning and Research assists the Governor and the Administration in planning,
research, policy development, and legislative analysis.
Significant Adjustment:
• California Education Learning Lab—The Budget includes $10 million General Fund ongoing
for a grant lab focused on integrating learning science into instruction and improving the
quality of online higher education at public colleges and universities.

California State Library
The California State Library collects, preserves, generates, and disseminates information. The
Library administers programs funded by state and federal funds to support local public libraries
and statewide library programs.
Significant Adjustments:
• Augmentation for Literacy Program—An increase of $2.5 million General Fund ongoing to
expand the existing California Library Literacy Services program.

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• One-Time Funding for Broadband Grants—$5 million General Fund one-time for broadband
equipment grants, with the expectation that $2 million would support connection for public
libraries who lack access to the broadband network and $3 million would expand capacity
for libraries already connected.
• One-Time Funding for Online Service System—$1.5 million General Fund one-time for online
systems for use by public libraries to support efficient access to resources.

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Health and Human Services

T

he Health and Human Services Agency oversees departments and other state entities
that provide health and social services to California’s vulnerable and at-risk residents.
The Budget includes $155.7 billion ($37.4 billion General Fund and $118.3 billion other funds) for
all health and human services programs. Figure HHS-01 displays expenditures for each major
program area and Figure HHS-02 displays program caseload.

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Federal Uncertainty
The federal administration and leaders in Congress continue to consider and propose numerous
changes to health and human services programs. Many of the proposals could have
far-reaching impacts on health care in California with significant impacts to Medicaid (Medi-Cal
in California). Medi-Cal is a federal program that provides comprehensive health care to nearly
13.5 million Californians. Recent Medicaid proposals have included reductions to federal
funding for the Affordable Care Act's (ACA) expansion population, a block grant structure for
Medicaid programs, capped per-beneficiary allotments to states, tax credits to enroll Medicaid
beneficiaries in private insurance, and creation of high-deductible plans for the Medicaid
program combined with health savings accounts. It is not clear whether changes will ultimately
be approved or when they would take effect. As such, the Budget continues to reflect existing
state and federal law. A complete repeal of the ACA, without a companion replacement
program, would not only affect millions of Californians’ health benefits and the state and local
health care delivery system, but would also disrupt the private insurance market.
The ACA also required individuals to buy health insurance or pay a tax penalty as an incentive
for younger and healthier people to sign up for health care and make it more affordable.
Covered California, the state’s health insurance marketplace, has provided individual health
insurance through private plans supported by federally funded tax subsidies and products for
individuals and small businesses since 2014. It is a self-sustaining entity funded through fees

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assessed on the participating health plans. The federal tax reform bill, passed in
December 2017, eliminated penalties for the individual mandate starting in 2019. Repeal of the
individual mandate may result in disruptions to the health care market in California.
Effective October 1, 2015 through September 30, 2019, the ACA increased the federal share of
cost for the Children’s Health Insurance Program (CHIP) from the historical rate of 65 percent to
88 percent. However, the federal funding was only appropriated through September 2017. The
ACA requires California to continue coverage for most of the children currently under CHIP
through September 2019, but absent congressional reauthorization, the state would receive
only a 50-percent federal share for this population. Congress passed legislation in late
December 2017 to temporarily fund CHIP at 88 percent through early 2018. Due to this late
action, the Budget reflects an 88-percent federal share only through December 31, 2017, and
65 percent as of January 1, 2018. This is consistent with the 2017 Budget Act's assumption.
The May Revision will, at a minimum, include savings of approximately $150 million General
Fund to reflect temporary federal funding authorized after the Budget was finalized. Coverage
for approximately 32,000 pregnant women and children is at risk if CHIP funding is not provided
beyond March 2018 because they do not qualify for federally funded, full-scope Medi-Cal.
In addition, other recent federal proposals have included reductions in funding for other health
and human services programs including the Social Services Block Grant, Promoting Safe and
Stable Families, and Preventive Health and Health Services Block Grant Fund. The effect of the
changes being considered by the federal administration are unknown but could have a
significant fiscal impact on the state budget.

Health and Human Services Major Changes
Since 2011, there have been many changes in the programs that provide a safety net for
California’s vulnerable children, adults, and seniors. The provision of health care was expanded
significantly, increasing the number of individuals receiving coverage through Medi-Cal and
CHIP from 8.5 million to nearly 13.5 million. This increase includes the expansion of full medical
coverage to undocumented children. In addition, 1.3 million people receive medical coverage
through Covered California.
Many of the program reductions from the Great Recession have been restored, including most
optional benefits in the Medi-Cal program, such as dental benefits for adults and enteral
nutrition, as well as funding for the Department of Social Services to increase the frequency of
licensed community care facility inspections. Targeted increases have also been made to
provide cost-of-living increases for CalWORKs and the Supplemental Security Income/State
Supplementary Payment (SSI/SSP). In addition, the CalWORKs maximum family grant rule was
repealed.

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The focus for many of these programs has also shifted to improve the lives of those that
receive services. For example, the CalWORKs program emphasizes employment and
now provides greater flexibility for participants to meet program requirements during the first
24 months of welfare-to-work participation by: (1) providing funding for family stabilization to
remove barriers to employment, (2) expanding the number of child care slots, and (3) increasing
child care provider rates. These programmatic changes have allowed the state to meet federal
work participation requirements—avoiding over $1.1 billion in potential penalties. In foster care,
the state began the Continuum of Care Reform to improve assessments of children and
families for placement considerations, with an emphasis on home-based, family care
placements with supportive services rather than group home care placements. Similarly, the
state announced the planned closure of three remaining developmental centers: Sonoma,
Fairview and the general treatment area of Porterville, and instead will focus on providing
services to these individuals in community-based residential settings.
Another focus has been the integration of physical and behavioral health. With the elimination
of the Department of Mental Health and the Department of Alcohol and Drug Programs,
oversight of county-operated community behavioral health programs shifted to the Department
of Health Care Services. This transition encouraged programs to work together to address a
person’s whole health—physical health, behavioral health, and substance use disorders. In
addition, substance use services have been expanded in Drug Medi-Cal and at the county level
as part of the Organized Delivery System Waiver.
Finally, the tax structure enacted in 2016 for managed care plans provides net statewide
revenues totaling nearly $1.4 billion in 2018-19. This allows additional funding to be used to
provide developmental services provider rate increases and other program investments, which
will total $297.6 million in 2018-19. These funds also allowed for restoration of a 7-percent
reduction ($302 million) in hours in the In-Home Supportive Services program (IHSS), and
provided the nonfederal share of Medi-Cal managed care rates for health care services provided
to children, adults, seniors, persons with disabilities, and persons eligible for both Medi-Cal and
Medicare. This tax structure is authorized through June 30, 2019.

Tobacco Tax Increase (Proposition 56)
The California Healthcare, Research and Prevention Tobacco Tax Act of 2016 (Proposition 56)
raises the tax on cigarettes from $0.87 to $2.87 per pack and expands this tax to electronic
cigarettes. Proposition 56 requires specified backfills for Proposition 99, Proposition 10, the
Breast Cancer Fund, and to state and local governments to offset tax revenue decreases

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resulting from the additional tax. After backfills, remaining funds are allocated pursuant to a
specified formula, including 82 percent of the funds for transfer to the Healthcare Treatment
Fund for Medi-Cal provider payments and growth in the Medi-Cal program compared to the
2016 Budget Act.
Updated revenues from this tax increase for 2017-18, which include one quarter of 2016-17
revenues and backfill amounts, are nearly $1.9 billion. Estimated revenues for 2018-19 are
$1.3 billion. After backfills of $125.8 million and other allocations outlined in Figure HHS-03, the
Budget includes health care treatment expenditures totaling $850.9 million. Specifically, the
Budget allocates $649.9 million in 2018-19, an increase of $232.8 million, for supplemental
payments and rate increases based on those approved in the 2017 budget package. Of the
increased amount, approximately $163 million is for physician payments and $70 million is for
dental payments. In the current year, supplemental payments for physicians and dental
providers are applied statewide to specified procedures frequently performed by these
providers, with the objective of increasing provider participation and quality of care. To the
extent these supplemental payments are not demonstrating the intent of the
initiative—increasing the number of Medi-Cal providers or the proportion of Medi-Cal clients
served—the Administration will work with the Legislature to modify the supplemental
payments to better promote the goals of the initiative. The Budget also includes $169.4 million
in 2018-19 to support new growth in Medi-Cal compared to the 2016 Budget Act. Finally, the
Budget includes $64.5 million ($31.6 million Proposition 56 funds) for a 50-percent rate increase
and associated increases in utilization for home health providers that provide medically
necessary, in-home services to children and adults in the fee-for-service system or through the
home and community-based services waivers. The rate increase is proposed to be effective
July 1, 2018.

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 HEALTH AND HUMAN SERVICES

Figure HHS-03

Proposition 56 Expenditures
(Dollars in Millions)

 

 

 

 

 

 

2018-19
Investment Governor's
Category Department Program Budget
Department Of Justice Local Law Enforcement Grants? $30.0
D'str'b ton and Reta'l Sale
Department of Justice I I I 1, I $6.0
Enforcement
Enforcement 'b t' 
IS rI unon an em aes ax
Board of Equalization 1, $6.0
Enforcement
Department of Public Health Law Enforcement? $6.0
. . . . Cigarette and Tobacco Products
Of California Surtax Medical Research Program $570
University of California Graduate Medical Education" $40.0
Education,
Prevention, and Department of Public Health State Dental Program? $300
Research
Department of Public Health Tobacco Prevention and Control $125.9
Department of Education School Programs $22.2
Health Care Department Of Health Care Health Care Treatment $850.9
Servnces
State Auditor Financial Audits $0.4
Administration
and Oversight
Board of Equalization Sales and Use Tax $1.3
Revenue Proposition 99, Breast Cancer
. Research Fund, Proposition 10, $125.8

and General Fund
Total $1,301.5

1? Annual amount specified in statute.

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Department of Health Care Services
The Medi-Cal program is administered by the Department of Health Care Services. Medi-Cal is
a public health care coverage program that provides comprehensive health care services at no
or low cost for low-income individuals. The federal government mandates basic services,
including: physician services; family nurse practitioner services; nursing facility services;
hospital inpatient and outpatient services; laboratory and radiology services; family planning;
and early and periodic screening, diagnosis, and treatment services for children. In addition to
these mandatory services, the state provides optional benefits such as outpatient drugs, dental,
home and community-based services, and medical equipment. The Department also operates
the California Children’s Services and the Primary and Rural Health programs, and oversees
county-operated community mental health and substance use disorder programs.
Since 2012-13, Medical General Fund costs have grown at an average rate of approximately
6 percent annually to $20.1 billion in 2017-18 due to a combination of health care cost inflation,
program expansions, and caseload growth. With the passage of Proposition 56, growth in the
Medi-Cal program in 2017-18 and 2018-19 is partially funded from this tax. After accounting for
Proposition 56 funds, Medi-Cal General Fund spending is projected to increase 11 percent from
$19.5 billion at the 2017 Budget Act to $21.6 billion in 2018-19.
The Budget assumes that caseload will decrease approximately 0.5 percent from 2016-17 to
2017-18 and increase 0.05 percent from 2017-18 to 2018-19. Medi-Cal is projected to cover
nearly 13.5 million Californians in 2018-19.
Significant Adjustments:
• Current Year Costs—The Budget reflects increased expenditures in the Medi-Cal program of
approximately $543.7 million General Fund compared to the 2017 Budget Act. The current
year increase is attributable primarily to retroactive payments of drug rebates to the federal
government and a higher estimate of Medi-Cal managed care costs.
• ACA Optional Expansion—As of January 1, 2018, the state’s cost-sharing ratio for the ACA
optional Medi-Cal expansion population will increase to 6 percent, and by 2020 the state's
share will be 10 percent based upon current federal law. The Budget assumes costs of
$17.7 billion ($1.4 billion General Fund) in 2017-18 and $22.9 billion ($1.6 billion General Fund)
in 2018-19 for the 3.9 million Californians in the optional Medi-Cal expansion.

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• Medi-Cal County Administration—Chapter 244, Statutes of 2013 (SB 28), required the
Department to develop and implement a new budgeting methodology for Medi-Cal county
administration base costs. However, the Department was unable to procure a qualified
vendor due to limited responses to the request for proposal. As an interim methodology,
the Budget proposes an increase of $54.8 million ($18.5 million General Fund) in 2018-19
based on an adjustment to the existing funding level using the increase in the California
Consumer Price Index. A similar increase will be applied for two years as the county
eligibility systems move to a single Statewide Automated Welfare System. The
Department will work with the County Welfare Directors Association to improve processing
of eligibility determinations and annual redeterminations, correct beneficiary aid codes, and
produce timely data and reports.
• Restrict 340B Drug Reimbursement within the Medi-Cal Program—The Budget proposes to
restrict the use of federal 340B Drug Pricing Program reimbursements within the Medi-Cal
program, effective July 1, 2019. The proposal allows the state to comply with existing
federal requirements, helps protect program integrity, prevents unnecessary
overpayments, collects additional drug rebates, and mitigates the amount of time and
resources expended to resolve drug rebate disputes related to 340B claims.

2011 Realignment Funding
To provide services more efficiently and effectively, 2011 Realignment shifted responsibility and
dedicated funding for public safety services to local governments. In addition, community
mental health programs previously funded in 1991 Realignment are now funded primarily by
revenue dedicated for 2011 Realignment.
Figure HHS-04 identifies the programs and funding for 2011 Realignment, which are funded
through two sources: a state special fund sales tax rate of 1.0625 percent totaling $7.3 billion,
and $699.6 million in Vehicle License Fees. These funds are deposited into the Local Revenue
Fund 2011 for allocation to the counties and are constitutionally guaranteed for the purposes of
2011 Realignment.

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Department of Social Services
The Department of Social Services (DSS) serves, aids, and protects needy and vulnerable
children and adults in ways that strengthen and preserve families, encourage personal
responsibility, and foster independence. The Department’s major programs include CalWORKs,
CalFresh, IHSS, Supplemental Security Income/State Supplementary Payment (SSI/SSP), Child
Welfare Services, Community Care Licensing, and Disability Determination. The Budget
includes $24.2 billion ($8.6 billion General Fund) for DSS in 2018-19.

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Significant Adjustments:
• Continuum of Care Reform—The Budget includes $238.2 million ($179.7 million General
Fund) to continue implementation of Continuum of Care reforms. This funding reflects
ongoing support for child and family teams, approval of resource families, and family
retention, recruitment, and support. While significant progress has been made with the
transition of foster youth from group homes to Short-Term Residential Therapeutic
Programs beginning January 1, 2017, assumptions on caseload movement were revised to
more accurately reflect the pace of implementation. In 2018-19, county child welfare and
probation departments will be working to increase the availability of home-based family care
and determining the local need for Short-Term Residential Therapeutic Programs as group
home licenses expire and residential congregate care placements decline.
• Minimum Wage Increase—The Budget includes an increase in IHSS expenditures of
$260.3 million ($119.4 million General Fund) and a decrease in CalWORKs expenditures of
$1.2 million General Fund to reflect the impact of the increase in the state minimum hourly
wage from $11.00 to $12.00, effective January 1, 2019.

California Work Opportunity and Responsibility to Kids
The CalWORKs program, California’s version of the federal Temporary Assistance for Needy
Families (TANF) program, provides temporary cash assistance to low-income families with
children to meet basic needs. It also provides welfare-to-work services so that families may
become self-sufficient. Eligibility requirements and benefit levels are established by the state.
Counties have flexibility in program design, services, and funding to meet local needs.
Total TANF expenditures are $7.4 billion (State, Local, and Federal Funds) in 2018-19. The
amount budgeted includes $5.1 billion for the CalWORKs program expenditures and $2.3 billion
in other programs. Other programs primarily include expenditures for Cal Grants, Department
of Education Child Care, Child Welfare Services, Foster Care, Department of Developmental
Services programs, the Statewide Automated Welfare System, Work Incentive Nutritional
Supplement, California Community Colleges Child Care and Education Services, and the
Department of Child Support Services. Average monthly CalWORKs caseload is estimated to
be 401,000 families in 2018-19, an 11-percent decrease from the 2017 Budget Act projection.
Due to an improving economy, caseload has decreased every year from a recent peak of
587,000 in 2010-11.

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Significant Adjustments:
• Home Visiting Initiative—The Budget includes $26.7 million for a voluntary Home Visiting
pilot program, which will continue through 2021 for young, first-time parents in the
CalWORKs program. The goal of the home visiting pilot is to help young families reach
self-sufficiency by improving family engagement practices; supporting healthy development
of young children living in poverty; and preparing parents for employment. The pilot will
leverage existing, evidence-based program models currently being implemented across the
state. Home visitors will help parents navigate and connect to resources in the CalWORKs
program and other available services, and report case progress and outcomes to
the county. The Department will work with counties to establish the outcome measures of
the pilot so the initiative can be evaluated for effectiveness. A total of $158.5 million in
one-time TANF funds is being reserved for the pilot's total costs through calendar year
2021.
• Single Allocation Methodology—The Budget includes a one-time augmentation of
$187 million for the county single allocation until a revised budgeting methodology is
adopted to address the cyclical nature of the caseload changes and impacts to county
services. The Administration will continue to work with representatives of counties and the
County Welfare Directors Association to develop recommendations for revising the single
allocation budgeting methodology by the May Revision.
• County Indigent Health Savings—County savings related to federal health care reform are
estimated to be $657.1 million in 2017-18 and $530.5 million in 2018-19. The Budget also
includes a one-time General Fund decrease of $231.2 million in the CalWORKs program
resulting from additional 2015-16 county savings. These savings are partially offset by
$23.2 million in costs reflected in the Department of Health Care Services budget. Actual
statewide indigent health savings were higher than previously estimated based on the
preliminary reconciliation of 2015-16, and the Budget assumes reimbursement of this
amount from the counties in 2018-19. The estimated savings will be updated in the May
Revision using audited data from the counties. Pursuant to current law, these additional
county savings are redirected to the CalWORKs program to offset General Fund costs.

In-Home Supportive Services
The IHSS program provides domestic and related services such as housework, transportation,
and personal care services to eligible low-income aged, blind, and disabled persons. These
services are provided to assist individuals to remain safely in their homes and prevent more
costly institutionalization.

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The Budget includes $11.2 billion ($3.6 billion General Fund) for the IHSS program in 2018-19, a
7.7-percent increase in General Fund costs over the revised 2017-18 level. Average monthly
caseload in this program is estimated to be 545,000 recipients in 2018-19, a 5.4-percent
increase from the 2017 Budget Act projection. General Fund costs in this program have more
than doubled since 2010-11, while caseload has increased 26 percent.
Significant Adjustments:
• IHSS Administration—The Budget includes an increase of $27.8 million General Fund in
2018-19 for county IHSS administrative costs to reflect revised workload and budget
assumptions. The new budgeting methodology estimates the average number of cases a
social worker can manage for statutorily-required activities, including the federal Fair Labor
Standards Act overtime regulations. The workload and budget assumptions will be
reexamined as part of the 2020-21 budget.
• IHSS Provider Paid Sick Leave—The Budget includes $29.9 million General Fund to reflect
implementation of eight paid sick leave hours for IHSS providers beginning on July 1, 2018.

Supplemental Security Income/State Supplementary Payment
The federal SSI program provides a monthly cash benefit to eligible aged, blind, and disabled
persons who meet the program’s income and resource requirements. In California, the SSI
payment is augmented with an SSP grant. These cash grants assist recipients with basic
needs and living expenses. The federal Social Security Administration administers the SSI/SSP
program, making eligibility determinations, computing grants, and issuing combined monthly
checks to recipients. The state-only Cash Assistance Program for Immigrants (CAPI) provides
monthly cash benefits to aged, blind, and disabled legal noncitizens who are ineligible for
SSI/SSP due solely to their immigration status.
The Budget includes $2.8 billion General Fund for the SSI/SSP program. This represents a
1.2-percent decrease ($34.9 million) from the revised 2017-18 budget. The average monthly
caseload in this program is estimated to be 1.3 million recipients in 2018-19, a slight decrease
from the 2017-18 projection. The SSI/SSP caseload consists of 70 percent disabled persons,
28.6 percent aged, and 1.4 percent blind.
Effective January 2018, maximum SSI/SSP grant levels are $910 per month for individuals and
$1,532 per month for couples. The federal cost of living adjustments based on the current
Consumer Price Index growth factors are 2 percent for 2018 and a projected 2.6 percent for
2019. As a result, the maximum SSI/SSP monthly grant levels will increase by approximately

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$20 and $29 for individuals and couples, respectively, effective January 2019. CAPI benefits are
equivalent to SSI/SSP benefits, less $10 per month for individuals and $20 per month for
couples.

Department of State Hospitals
The Department of State Hospitals administers the state mental health hospital system, the
Forensic Conditional Release Program, the Sex Offender Commitment Program, and the
evaluation and treatment of judicially and civilly committed patients. The Budget includes
$1.9 billion ($1.8 billion General Fund) for support of the Department. The patient population is
expected to reach 6,828 in 2018-19.

Incompetent to Stand Trial Admissions
The Department continues to experience a significant increase in the number of Incompetent to
Stand Trial (IST) admission referrals from local courts, with annual referrals growing
by approximately 33 percent since 2013-14. The Department has responded to this over the
past three years by activating 418 inpatient beds and maximizing the use of available bed
capacity in the state hospital system. Additionally, State Hospitals contracts with several
counties to operate 200 jail-based competency restoration beds, with an additional 107 beds
expected to be available in early 2018. Despite these efforts, referrals continue to outpace
capacity, with the IST pending placement list of approximately 840 individuals as of early
December 2017 compared to 600 in December 2016.
To help address this need, the Budget proposes $117.3 million ($114.8 million General Fund) to
further develop the state-county partnership to address the growing number of IST
commitments referred to the Department. Nearly $100 million General Fund will be available
over three years for community alternatives to increase diversion of mentally ill offenders and
decrease county IST referrals to state hospitals. The goal is to strengthen existing local mental
health treatment efforts, develop or enhance robust diversion programs, and reduce IST
referrals by up to 30 percent.
The program will focus on diverting individuals with mental illness who have committed felony
crimes, to prevent entry or reentry into the criminal justice system. The program will prioritize
contracts with the 15 counties that have the majority of IST referrals to develop and expand
diversion programs to support up to 640 placements. These funds will also be used for up to
60 additional community placements in other counties.

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As part of this effort, the Budget also includes $14.8 million General Fund to support a
partnership with Los Angeles County for up to 150 IST patients, supporting three levels of
treatment options in community settings. These community placements, in addition to the
diversion efforts, will help the Department address the largest IST county referral population.
The Budget includes $2.5 million a year from Mental Health Services Act funds for the Mental
Health Services and Accountability Commission to provide two years of consulting services to
assist counties in developing Innovation Plans that incorporate ways to leverage and coordinate
diversion programs to address IST populations.
In addition to the efforts noted above, the Department of State Hospitals continues to work
with counties to identify other opportunities for collaboration, efficiencies, and approaches in
treating IST patients. The Department is also open to exploring opportunities for joint-use
facilities that would provide services to both State Hospital patients and appropriate jail
populations.
Significant Adjustments:
• Metropolitan State Hospital Bed Expansion—The Budget includes $53.1 million General
Fund and 346.1 positions to activate an additional 236 secured, forensic beds at
Metropolitan State Hospital.
• Jail-Based Competency Treatment Beds—The Budget includes $16.1 million General Fund
to allow the Department to contract for up to 159 jail-based competency treatment program
beds through existing and new county jail treatment programs.
• Coalinga State Hospital Mentally Disordered Offender Bed Activation—The Budget includes
$11.5 million General Fund and 81.2 positions for the activation of 80 Mentally Disordered
Offender beds at Coalinga State Hospital to offset bed reductions associated with the
conversion of units for the Enhanced Treatment Program. The proposed beds will be filled
with existing Mentally Disordered Offender patients from other state hospitals, which will
free up beds to accommodate IST referrals.

Department of Developmental Services
The Department of Developmental Services provides individuals with developmental disabilities
a variety of services that allow them to live and work independently or in supported
environments. California is the only state that provides developmental services as an individual
entitlement. The state is in the process of closing all state-operated developmental centers,
except for the secure treatment area at the Porterville Developmental Center and the Canyon

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Springs community facility. By the end of 2018-19, the Department estimates it will be
providing community services to approximately 333,000 individuals with developmental
disabilities. In the developmental centers, the estimated population, as of July 1, 2018, is
547 residents. The population is expected to decrease to 361 residents by June 30, 2019, as
additional residents transition to receiving services through the regional centers. The Budget
includes $7.3 billion ($4.4 billion General Fund) for support of developmental services.

Developmental Center Closures
In 2015, the Administration announced the planned closure of the three remaining
developmental centers: Sonoma, Fairview and the general treatment area of Porterville.
Sonoma is scheduled to close in December 2018 and no longer receives federal funding for its
intermediate care facility units. On July 1, 2016, the Department entered into settlement
agreements with the federal Centers for Medicare and Medicaid Services to continue federal
funding for individuals residing at Fairview and the general treatment area at Porterville through
2020-21. The Department’s ongoing compliance with the provisions of the settlement
agreements will allow the continued receipt of federal funding for intermediate care facility
units at both centers. The Budget assumes federal funding will continue for both Fairview and
Porterville.

Regional Center Services
Regional centers provide intake, assessment, eligibility determination, resource development,
and case management services. The centers also work with the thousands of businesses and
individuals providing developmental services in the community. The regional center budget
reflects costs of $3.8 billion General Fund in 2017-18 and $4.1 billion General Fund in 2018-19, a
year-over-year increase of $319.6 million General Fund. A significant portion of the increase,
$97.6 million General Fund, is attributable to the increasing state minimum wage.

Department of Public Health
The Department of Public Health is charged with protecting and promoting the health and
well-being of the people in California. The Budget includes $3.2 billion ($137.9 million
General Fund) in 2018-19 for the Department.
The Department regulates many types of health care facilities and entities in the
state. Currently, the Department contracts with the Los Angeles County Department of Public
Health to regulate certain health care entities located in Los Angeles County. The Department
and Los Angeles County are developing a comprehensive contract for the County to conduct
100 percent of the regulatory work within Los Angeles, beginning in 2019-20.

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This contract would include pay-for-performance metrics, such as quantity, quality, and service,
and is anticipated to cost more than the current contract, which only covers a portion of the
workload in Los Angeles County. To reflect the higher cost of doing business in Los Angeles
County, the Department will assess and apply a supplemental fee to its regulated health care
entities located in Los Angeles County beginning in 2018-19. The Budget proposes statutory
language to assess this supplemental fee, which will be based on the additional cost necessary
to administer and enforce licensing and certification services to these health care entities
located in Los Angeles County.

Other Health and Human Services
The Budget also includes the following significant adjustment:
• Chapter 52, Statutes of 2017 (SB 97), increased the minimum number of direct care
services hours in skilled nursing facilities from 3.2 to 3.5 hours per patient day, effective
July 1, 2018. It also specifies that a minimum of 2.4 hours per patient day must be provided
by certified nurse assistants. The Budget includes $4.5 million in 2018-19 to support the
expansion of training slots for the certified nursing assistant workforce to support facilities
in meeting this requirement. This includes one-time funding of $2 million (Proposition 98
General Fund) from the Strong Workforce Program and $2.5 million from existing training
programs within the Employment Development Department.

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his Chapter describes items in the Budget related to California’s correctional system and
the local public safety system.

Department of Corrections and Rehabilitation
The California Department of Corrections and Rehabilitation incarcerates the most violent
felons, supervises those released to parole, and provides rehabilitation programs to help them
reintegrate into the community. The Department provides safe and secure detention facilities
and necessary support services to inmates, including food, clothing, academic and vocational
training, as well as health care services. The Budget proposes total funding of $12 billion
($11.7 billion General Fund and $313 million other funds) for the Department in 2018-19.
The 2017 Budget Act projected an overall adult inmate average daily population of 127,693 in
2017-18. The average daily adult inmate population is now projected to be 130,317, an increase
of 2.1 percent in 2017-18. Compared to the 2017 Budget Act, the 2018-19 population is
projected to decline by 0.2 percent to 127,412, primarily as a result of the implementation of
Proposition 57, the Public Safety and Rehabilitation Act of 2016.
The 2017 Budget Act projected an overall parolee average daily population of 47,274 in 2017-18.
The average daily parolee population is now projected to be 46,971, a decrease of 0.6 percent
in 2017-18, and an increase of 5.1 percent to 49,794 in 2018-19, compared to 2017 Budget Act
projections.

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In comparison to 2017 Budget Act projections, the Division of Juvenile Justice’s average
daily youth population is projected to decrease by 121 in 2017-18 and by 91 in 2018-19, for a
total population of 615 in 2017-18 and 645 in 2018-19. The decrease in the 2017-18 and 2018-19
youth population is attributable to Proposition 57 population increase not materializing as
projected.

Achieving Durable Population Reductions and Improving Public
Safety
In 2011, the U.S. Supreme Court upheld the federal three-judge panel’s order requiring the
Department to reduce the prison population to 137.5 percent of the prisons’ design capacity by
June 2013, which was subsequently extended to February 28, 2016. In January 2011, the adult
inmate population totaled 162,000 and the state prison population was approximately 178
percent of design capacity. As this Administration’s first major prison reform, the state passed
Chapter 15, Statutes of 2011 (AB 109), to meet the court-ordered population cap. This landmark
legislation helped ease prison crowding and reduced state spending on prisons by shifting
responsibility for lower-level offenders to counties.
AB 109 reduced prison population in a manner that avoids early release and gives offenders the
best chance at successful reintegration into their communities. Keeping offenders closer to
their communities and linking them to post-release services is pivotal to reducing the offender
population and maintaining a durable solution to the prison population cap set by the
three-judge panel. In the first six months following passage of AB 109, the California
Department of Corrections and Rehabilitation’s inmate population dropped by more than 21,000
inmates.
Upon implementation, the Department carefully examined its inmate classification and custody
designation system, and modified its processes to reclassify offenders into lower housing
levels. This change allowed more inmates the opportunity to access programs and enabled the
Department to house inmates in less restrictive environments, resulting in safer and more
efficient prisons. Gymnasiums are no longer used to double or triple-bunk offenders and have
been returned to activity centers that now serve as recreational and rehabilitative programming
space for inmates. The alleviation of prison crowding has allowed rehabilitative programs to
become a key focus of the prison system, and the construction of three infill housing projects
allows level II inmates to be housed in dorm-style facilities that are more conducive to the
Department’s rehabilitation efforts. The ongoing construction of new space associated with the
Healthcare Facility Improvement Project also allows for significant improvements in the delivery
of health care in a custodial setting.

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In addition to AB 109, other efforts were undertaken to reduce the prison population, including
population reduction measures ordered by the federal three-judge panel on February 10, 2014,
voter-approved initiatives aimed at reducing the prison population such as Proposition 36 in
November 2012 and Proposition 47 in November 2014, and the Governor signing into law a
youthful offender parole hearing process for offenders who committed their crime before the
age of 26. The court’s February 10, 2014 order reaffirmed that the Department would remain
under the jurisdiction of the court for as long as necessary to continue compliance with the final
benchmark of 137.5 percent of design capacity and establish a durable solution. The prison
population has been below the court-ordered cap since February 2015.
Despite all the changes above, the fall 2016 adult inmate population projections estimated that
the population would continue to increase by approximately 1,000 inmates per year, making it
difficult for the state to maintain compliance with the court-ordered cap.
The Governor sponsored Proposition 57, the Public Safety and Rehabilitation Act of 2016, to
maintain compliance with the court-ordered population cap—establishing a durable solution to
end federal court oversight, and create more incentives for inmates to participate in
rehabilitative programs. Proposition 57 reforms the juvenile and adult criminal justice system in
California by creating a parole consideration process for non-violent offenders who have served
the full term for their primary criminal offense in state prison, authorizing the Department to
award credits earned for good conduct and approved rehabilitative or educational achievements,
and requiring judges to determine whether juveniles charged with certain crimes should be
tried in juvenile or adult court.
The Department implemented emergency regulations in April 2017 to exercise its authority to
award credits provided by the proposition. Proposition 57 is now estimated to reduce the
average daily adult inmate population by approximately 6,300 in 2018-19, growing to an inmate
reduction of approximately 11,500 in 2020-21. These figures remain subject to considerable
uncertainty.
The implementation of Proposition 57 and other population reduction measures mentioned
above will allow the Department to eliminate the use of out-of-state contract beds. Current
estimates include the removal of all inmates from one of two remaining out-of-state facilities by
the end of 2017-18. As the impact of Proposition 57 grows, the Department anticipates
returning inmates from the remaining out-of-state facility by fall 2019.

Public Safety through Inmate Rehabilitation and Reentry
The goal of this Administration’s prison reforms has been to not only reduce the overall
population, but also to give offenders greater opportunity for rehabilitation, thereby improving

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offender outcomes and increasing public safety. After years of recession-era cuts to offender
rehabilitation programs, building population reductions around increased programming takes
increased investments—especially given that much of Proposition 57 is premised around
offenders earning their way out of prison through achievement credits. Over the last several
years, programs have been reestablished to prior levels.
• Substance abuse treatment programs have been expanded to all state prisons.
• Other cognitive behavioral treatment programs, including criminal thinking, family
relationships, and anger management, have been expanded to all state prisons.
• Academic education classes are offered at all state prisons.
• Career technical education is not only available in all state prisons, but recent budgets have
included resources to expand programming slots to serve more offenders and to provide
internet access in career technical education classrooms to maintain industry standards and
certifications.
• There have been increased investments in Arts-in-Corrections with programs rolling out to
all state prisons.
• Transitional preparation courses focused on job-readiness and financial literacy have been
expanded to all state prisons.
• Local community colleges now offer in-person college courses at all state prisons, with the
exception of the California Health Care Facility.
• The Department is implementing an innovative, television-based education program to
reach offenders not traditionally eligible or capable of attending in-person programs.
• Innovative programming grants have been used to encourage non-profit providers to expand
their programs and services to traditionally hard-to-reach and under-served institutions.
• Programs have been expanded that are specifically tailored to long-term offenders, including
substance use disorder mentor certification training and cognitive behavioral treatment
specifically for offenders subject to review and release by the Board of Parole Hearings.
While these programs and others are largely focused on the rehabilitative aspects of preparing
for release, additional investments have been made to provide offenders with basic necessities
prior to release and linking them with community services upon release.
• The Cal-ID program has expanded to all state prisons. Cal-ID establishes a process for
inmates who are being released to obtain a California State Identification Card, which is

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critical for inmates transitioning into the community. For example, a state-issued
identification card is needed to enroll in Medi-Cal and obtain services.
• The state is also pre-enrolling state inmates into Medi-Cal prior to release, which makes
them immediately eligible for these services upon release. The Department is estimated to
have approximately 45,000 offenders on active parole in 2018-19 and approximately
85 percent of them will be Medi-Cal eligible.
• A voluntary community reentry program was established to allow eligible participants to
serve the last year of their sentence in community-based reentry centers while being
directly linked to a range of rehabilitative services, including substance use disorder
treatment, mental health care, medical care, employment, education, housing, family
reunification, and social support in their community of release in lieu of confinement in
state prisons.
• A new transitional housing program was established for long-term offenders to provide
housing, meals, support services, resources and peer-driven programming during the first 6
to 12 months after release.
The Budget includes $454.4 million General Fund specifically for the Division of Rehabilitative
Programs, compared to approximately $300 million in 2012-13. As a per offender investment,
this exceeds pre-recession era levels that were the peak of rehabilitation funding. The Division
prepares offenders for release by offering various programs and services that promote positive
in-prison behavior and support their rehabilitative efforts to provide a better opportunity for them
to reintegrate into society. While offenders are prioritized if they are within four years of release
and have a moderate-to-high risk to reoffend and a moderate-to-high criminogenic need for
services, the expansion of rehabilitative programs and reentry services to all prisons has
allowed more inmates to participate in programs to help them prepare for community
reintegration. The changes made under the authority provided by Proposition 57 encourage
additional participation in programs and services, making for a safer prison environment and
better success for inmates upon release.
To further build upon prior investments by this Administration, the Budget includes the
following additional expansions:
• Career Technical Education—$6.7 million General Fund to expand Career Technical
Education programming to 13 additional sites and offer 338 additional programming slots
and $1.5 million General Fund for related equipment replacement. Career Technical
Education programming provides participants with education aligned with state boards or
national organization certifications. The Career Technical Education program can currently

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serve approximately 9,100 offenders annually with a moderate-to-high employment need
and focuses on offenders who are within four years of their expected release. Additional
resources are provided for equipment replacement to maintain alignment with industry
standards and equalize equipment across all institutions.
• Self-Help Groups—$2.5 million General Fund to provide support for inmate activity groups
now eligible for Rehabilitative Achievement Credits under Proposition 57. Participation and
waitlists have grown significantly since the implementation of Proposition 57. This request
supports the expansion of Inmate Activity Group programs from 1,100 programs in 2016-17
to over 3,000 programs by 2018-19. These programs are designed to enhance public safety
by engaging offenders in self-improvement programs and personal preparation for reentry.
Providing incentives to inmates to participate in rehabilitative programming also reduces
inmate misconduct and violence in the prisons, yielding safer conditions for inmates and
staff.
• Rehabilitative Programming Grants—$4 million Inmate Welfare Fund to provide rehabilitative
programming grants to non-profits that provide programs that have demonstrated success
and focus on offender responsibility and restorative justice principles. The grant resources
will improve access to rehabilitative programming, treatment, and services and increase the
percentage of offenders served.

Statewide Prison to Employment Initiative
The Budget includes $16 million General Fund for the Statewide Prison to Employment
Initiative, a partnership of the California Workforce Development Board, California Department
of Corrections and Rehabilitation, and California Prison Industry Authority that will provide
services for regional and local planning and implementation to integrate reentry and workforce
services and direct services to the formerly incarcerated. This initiative is designed to
accelerate the alignment of correctional education, training, and increased workforce system
collaboration.

Firefighter Training and Certification Program
The Budget includes $26.6 million General Fund to establish a Firefighter Training and
Certification Program for ex-offenders to provide the necessary education and training to
become a firefighter. The program creates a training center at the Ventura Conservation Camp
for 80 ex-offenders with job skills to succeed post-incarceration. The California Conservation
Corps will be the employer of record and provide the base wages and benefits consistent with
other Corps members. The California Department of Forestry and Fire Protection (CAL FIRE)
will be responsible for the administration of the facility, fire training, and certification.

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The California Department of Corrections and Rehabilitation and CAL FIRE will jointly select
participants for the program, and CAL FIRE will recommend individuals that are housed at fire
camps while incarcerated. The 18-month program will consist of three phases: phase one is a
three-month orientation training that includes completion of life skills training, any required
treatment programs, and basic forestry and firefighting courses; phase two will include three
months of firefighter training to complete advanced, comprehensive industry firefighter courses
and certification; and phase three is a Type I Fire Crew assignment for 12 months, during which
participants will gain the necessary hands-on work experience component of the program.
Upon completion of the program, participants will be qualified through experience and
certifications to apply for entry-level firefighting jobs with local, state, and federal firefighting
agencies. In addition, the program will allow up to 20 California Conservation Corps members
to participate in training courses at the facility.

Support for Aging Infrastructure
A prison system that is safe for inmates and staff requires investments in infrastructure to
provide the necessary space and tools to operate effectively. While the state has made
significant investments in rehabilitation and health care, some of the Department’s core
infrastructure has deteriorated and improvements must be made. Accordingly, the Budget
includes $131.1 million for infrastructure investments.

Roofs and Mold Remediation
California experienced record levels of rainfall in the past year, and severe storms caused
significant damage to prison roofs. Failing prison roofs have resulted in damage to electrical
systems and housing units; interruptions in rehabilitation programs, education programs and
mental health treatment; and the development of mold. In continuation of the roof
replacement funding provided in the 2017 Budget Act, the Budget includes $60.7 million
General Fund to replace roofs at the California Substance Abuse Treatment Facility, Salinas
Valley State Prison, and Ventura Youth Correctional Facility and $20 million General Fund for
mold remediation efforts at various facilities in 2018-19. This continues a multi-year strategy to
address failing roofs, with Calipatria State Prison and California State Prison, Corcoran being the
next priorities.

Public Safety Communication System
The public safety communication radio system has been in operation for over 28 years and is no
longer supported by the manufacturer. These systems have experienced failures, resulting in
the inability to effectively communicate within the Department and externally with partner
organizations. Over the past several years, the Department has prioritized the replacement of

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handheld radio devices to the extent possible. The Budget includes $32.9 million to replace the
public safety radio communication system at the remaining nine adult institutions that have not
been upgraded, two juvenile facilities, and various fire camps, and provide interoperability to the
statewide transportation unit.

Health Care Vehicles
The Department’s fleet consists of approximately 7,700 vehicles, including vans, buses and
medical transport vehicles, many of which have exceeded mileage standards set by the
Department of General Services. In 2012, the Receiver delegated health care access
responsibilities to the Department, which includes providing timely transportation of inmates to
health care appointments outside the prisons. Many of the vehicles used to provide
transportation are in need of replacement, and the Department lacks a permanent and
dedicated vehicle replacement budget. Since 2013-14, the Department has been able to redirect
resources to replace some health care vehicles, but more needs to be done. The Budget
includes $17.5 million to replace and purchase additional high-priority health care vehicles.
While this will allow for the purchase and replacement of some health care vehicles, it is a small
fraction of the Department’s overall fleet needs. The Department will work with the Department
of General Services on a more comprehensive and long-term fleet acquisition plan for
consideration next fall.

Juvenile Justice Reform
Age of Jurisdiction
The Farrell v. Brown lawsuit began in the early 2000s, and resulted in complete reform of the
state juvenile system, including several legislative changes that were implemented to
dramatically reduce the Division of Juvenile Justice population from around 3,000 in 2005 to
approximately 1,100 in 2011. To continue population reductions and generate savings, the 2012
Budget Act changed the age of jurisdiction from 25 to 23 for youths sent to the Division of
Juvenile Justice.
New research on brain development and juvenile case law around diminished culpability of
juvenile offenders has prompted the Administration to reevaluate this decision. Currently,
juvenile court commitments are eligible to be housed at a juvenile facility until the age of 23,
and superior court commitments are transferred to an adult prison at the age of 18 if they are
not able to finish their sentence by the age of 21. To allow offenders to benefit from
rehabilitative programming designed for young offenders and be more successful upon release,
the Administration proposes to raise the age of jurisdiction to 25. While the exact population
effects are unknown, prior to reducing the age of jurisdiction in 2012-13 from 25 to 23, the

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Division of Juvenile Justice housed approximately 40 wards that were ages 23 or older.

Young Adult Offender Pilot Program
As noted above, the landscape of juvenile sentencing and rehabilitation policy is progressively
changing. In addition to juvenile brain development research, there is other research that
indicates that emerging adult offenders released from adult prison recidivate at a higher rate
than similarly aged offenders released from a juvenile facility. There appears to be widespread
interest in treating the emerging adult offender group similar to today’s juvenile offender
population. In recognition of the changing philosophy related to the emerging adult population,
the Legislature enacted Chapter 865, Statutes of 2016 (SB 1004), which authorized a five county
pilot program to house youth aged 18 to 21 in juvenile halls rather than county jails.
All these recent changes, including changes made to juvenile sentencing under Proposition 57,
have led the Administration to propose a similar pilot program at the state level. The Budget
includes $3.8 million General Fund to establish two housing units to support a Young Adult
Offender Pilot Program that would divert a limited number of young adult offenders who have
committed specified crimes from adult prison to a juvenile facility. This would allow these
offenders to benefit from specialized rehabilitative programming designed for young offenders
with the goal of reducing recidivism. The Department will develop criteria for placement in this
program, initially targeting offenders committed to adult prisons between the ages of 18 and 21.
Both of the proposed changes divert young offenders from adult prison to the Division of
Juvenile Justice to avoid the adult prison environment, especially gang activity.

Inmate Medical Care and Mental Health Services
The Budget continues the state’s significant financial commitment to improve the Department’s
delivery of health care services to inmates. The Budget dedicates $3.1 billion General Fund to
health care services programs, resulting in inmates having continued access to mental health,
medical and dental care that is consistent with the standards and scope of services appropriate
within a custodial environment.

Federal Receivership Overseeing Prison Medical Care
In 2005, a federal court established a receivership to oversee prison medical care. To date, the
Receiver has transitioned oversight of 15 institutions back to the state. The Budget includes
$2.1 billion General Fund for prison medical care. The Budget augments the inmate medical
care program by $12.8 million, including $8.3 million to complete the integration of an Electronic
Health Records System throughout the state’s prison system and $4.5 million to lease
automated drug cabinets for controlled substances and establish a Correctional Clinic Model

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allowing non-patient-specific medications to be maintained at the clinics where they are
distributed to patients. As noted above, the Budget includes $17.5 million for new and
replacement health care access vehicles to maintain timely access to health care provided
outside the institution. These resources are intended to support a full transition of medical care
back to the state.

Increases in Inpatient Mental Health Treatment Bed Capacity
The Budget includes $20.1 million General Fund to address mental health treatment bed
capacity issues as well as resources needed to monitor health care data reporting and patient
referrals. The Budget addresses mental health treatment bed capacity issues by adding
capacity for females and leveraging and relocating existing male bed capacity to maximize
flexibility. Specifically, the Budget proposes:
• $8.7 million to convert two existing housing units that only provide one level of care to
housing units that can transition between different levels of care to accommodate
unexpected spikes in the inpatient mental health treatment populations.
• $6.8 million to add 15 Mental Health Crisis Beds and 5 Psychiatric Inpatient beds at the
California Institute for Women to address the need for increased capacity.
• $2.4 million to improve patient movement in and out of inpatient treatment beds, and
resources for the Department to assume responsibility for the mental health population
projections from a court-required consultant.
• $1.2 million to perform utilization management reviews to maximize the use of the
Department’s inpatient mental health treatment bed capacity.
• $1 million to transfer 20 Mental Health Crisis Beds from northern California to Southern
California to help address the greater need for mental health treatment beds in Southern
California.

Local Public Safety
The Budget addresses the following local public safety issues.

Community Corrections Performance Incentive Grant
The Community Corrections Performance Incentive Grant, Chapter 608, Statutes of 2009 (SB
678), was created to provide incentives for counties to reduce the number of felony
probationers sent to state prison. The Budget includes $106.4 million to continue this
successful program.

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Post-Release Community Supervision
The Budget includes $29 million General Fund for county probation departments to supervise
the temporary increase in the average daily population of offenders on Post-Release Community
Supervision (PRCS) as a result of the implementation of Proposition 57.

Proposition 47 Savings
Voters passed Proposition 47 in November 2014, which requires misdemeanor rather than
felony sentencing for certain property and drug crimes and permits inmates previously
sentenced for these reclassified crimes to petition for resentencing. The Department of Finance
currently estimates net savings of $64.4 million for Proposition 47 when comparing 2017-18 to
2013-14, an increase of $18.8 million over the estimated savings in 2016-17. Ongoing savings
are currently estimated to be approximately $69 million. These funds will be allocated
according to the formula outlined in the initiative.

Transition from State Custody to Local Systems
As a result of various criminal justice reforms over the years, it has become increasingly
important to improve the transition of inmates from state custody to local supervision.
The Administration has found the existing handoff between the California Department of
Corrections and Rehabilitation and probation departments is in need of improvement.
The Administration plans to strengthen local partnerships to enhance the process for release.
By improving information transfer and sharing of resources to assist with a more seamless
transition of offenders to the local system, the state can increase success of transition and
reduce the likelihood of offenders returning to custody. To this end, the Department has
undertaken several initiatives in cooperation with counties, such as:
• Pre-release video conferencing, which allows a probation officer to schedule a video
teleconference appointment with an offender prior to release to PRCS. This will increase
communication between offenders and their probation officers, allowing for more effective
pre-release planning and dialogue related to housing and treatment program placement.
• In December 2017, the Department led web-based training for approximately 600 county
probation staff to promote a better understanding of the Department’s release process and
the Department’s protocols for determining PRCS eligibility.
• The Department, in collaboration with the Receiver’s Office and the Chief Probation Officers
of California, has developed a protocol for the release of offenders who are medically
compromised and in need of specialized community care upon release. The protocols
include communication requirements and expedited timeframes between internal and

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external stakeholders who are impacted by the release of medically compromised inmates.
The Department is also working on a protocol for the release of inmates with serious
mental illness.
• In October 2017, the Department finished automation of the pre-release information to
expedite the process and provide associated data to appropriate staff in real-time.
The pre-release information includes offender data such as in-prison behavior and
programming, residence and employment plans, reporting requirements, caseworker
evaluations, and medical and psychiatric needs.
Since these efforts are in the early stages of implementation, the Administration will continue
working with the Chief Probation Officers of California to discuss and evaluate their impacts on
the handoff process.
Success for offenders comes from continuing partnerships with stakeholders at the local level
on diversion, mental health, job readiness and workforce development, substance use disorder
treatment, and health care programs that focus more on rehabilitation and reintegration into
society. Initiatives undertaken by the Administration, such as implementation of the Affordable
Care Act and workforce investments, give the state an opportunity to provide offenders with
services necessary to end the cycle of crime and become self-sufficient and productive
members of society.

Department of Justice
The Administration will continue working with the Attorney General’s Office on a funding
proposal expected in the spring to implement Chapter 541, Statutes of 2017 (SB 384), which
will replace the existing lifetime sex offender registration system with a tiered registration
system beginning January 1, 2021. Among other things, the Department of Justice will need to
prepare information technology planning documents, update the California Sexual Assault
Registry, and add staff to support new tiering, exclusion and termination requests associated
with SB 384, which are expected to cost millions of dollars annually.

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Judicial Branch

Judicial Branch

T

he Judicial Branch consists of the Supreme Court, courts of appeal, trial courts, and the
Judicial Council. The trial courts are funded with a combination of funding from the
General Fund, county maintenance-of-effort requirements, fines, fees, and other charges.
Other levels of the Judicial Branch receive most of their funding from the General Fund.
The Budget includes total funding of $4.2 billion ($1.9 billion General Fund and $2.3 billion other
funds) in 2018-19 for the Judicial Branch, of which $2.2 billion is provided to support trial court
operations. The Judicial Council is responsible for managing the resources of the Judicial
Branch.
Two important historical events led to the current trial court system. First, in 1998, California
voters passed a constitutional amendment that provided for voluntary unification of the superior
and municipal courts in each county into a single, countywide trial court system. By 2001, all 58
counties had voted for unification. Second, the Trial Court Funding Act of 1997 consolidated the
costs of operating California’s trial courts at the state level and capped county contributions.
The Act was based on the premise that state funding of court operations was necessary to
provide more uniform standards and procedures, economies of scale, structural efficiency and
improved access for the public.

Investing in the Trial Courts
The Budget includes $150 million General Fund to support efforts by the Judicial Council to
improve and modernize trial court operations, and increase access. Specifically, the Budget
includes the following significant adjustments:

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• Trial Court Operations—The Budget includes $47.8 million to be allocated to trial courts that
are below 76.9 percent of their overall need according to the Workload-Based Allocation and
Funding Methodology. This augmentation is intended to equalize funding among courts by
bringing all trial courts up to the statewide average funding level according to updated case
weights.
• Discretionary Funding for Trial Courts—The Budget includes $75 million for allocation to trial
courts statewide based on priorities set by the Judicial Council. While this funding is
discretionary, the Administration anticipates the Judicial Council will rely on
recommendations made by the Commission on the Future of California’s Court System and
report on any anticipated outcomes resulting from this investment.
• Self-Help Services—The Budget includes $19.1 million to expand self-help services in trial
courts to better prepare the increasing number of self-represented litigants, thereby
reducing trial court workload by decreasing the amount of clerk time and continuances in
these cases. This brings the total budget for self-help services to $30.1 million.
• Language Access—The Budget includes $4 million to expand the availability of interpreter
services for civil matters in all courts.
• Civil Traffic Pilot—The Budget includes $3.4 million for the Judicial Council to implement a
five-court pilot to begin moving toward a civil model for adjudication of minor traffic
violations. This proposal would authorize an online adjudication system for certain traffic
violations in the pilot courts. This pilot is consistent with the Futures Report and should
eventually free up judicial resources for other program areas.
• Court-Appointed Special Advocate Program—This Program provides grants to trained
volunteers assigned by a juvenile court judge to youth in foster care. The Budget includes
$500,000 for this Program, and will leverage outside investments to directly serve
approximately 2,200 additional foster youth.
• California Courts Protective Order Registry—The Registry serves as a central repository of
restraining and protective orders which safeguards victims of violence and law enforcement
officers in the field. The Budget includes $200,000 to expand the Registry to the remaining
seven trial courts who do not currently utilize the registry.
The Budget also continues funding commitments made by the Administration to backfill the
Trial Court Trust Fund as a result of declining fine and penalty revenues, and trial court employee
health and retirement benefit costs. Specifically, the Budget includes $34.1 million General
Fund to backfill a continued decline of fines and penalty revenues expected in 2018-19, and
$25.9 million General Fund for trial court employee retirement and health benefit costs.

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The Commission on the Future of California’s Court System
As described above, while the Budget focuses resources on the trial courts and begins to
address some of the recommendations made by the Commission, the Administration will
continue working with the Judicial Council on other recommendations that may improve and
modernize services provided by the Judicial Council and operations of the appellate and
Supreme courts, such as the creation of a Center for Self-Help Resources to assist trial courts
in their role as self-help providers, and case and document management systems to support
digital technology in all courts.

Trial Court Construction
The Trial Court Facilities Act of 2002 (SB 1732), transferred responsibility and ownership of court
facilities from counties to the state in addition to providing a mechanism and fee increases for
funding the construction, maintenance, and repairs of these facilities. In addition, Chapter 311,
Statutes of 2008 (SB 1407) was enacted to increase various fees, penalties, and assessments
to support the construction, renovation, and operation of court facilities. However, the revenues
that were anticipated as a result of SB 1732 and SB 1407, have not materialized in the amounts
needed to renew and restore the state’s court facilities. Consequently, in 2012, the Judicial
Council was forced to halt 17 court construction projects.
Consistent with the transfer of responsibility for court facilities to the state, the Budget includes
$32.2 million from the Immediate and Critical Needs Account to complete the design of three
courthouse projects in Riverside/Mid-County, Sonoma and Stanislaus. The Budget also
commits to completing construction for the next ten courthouse projects ready to proceed to
construction from lease revenue bonds in the next two years, namely, projects in Imperial,
Riverside/Indio, Shasta, Siskiyou, and Tuolumne in 2018-19 and projects in Glenn,
Riverside/Mid-County, Sacramento, Sonoma, and Stanislaus in 2019-20.

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Transportation

Transportation

T

he Transportation Agency is responsible for developing and coordinating the policies and
programs of the state’s transportation entities to improve the mobility, safety, and
environmental sustainability of the state’s transportation system. The Agency consists of the
following six state entities:
• Department of Transportation (Caltrans)
• California Transportation Commission (Commission)
• High-Speed Rail Authority
• Department of Motor Vehicles
• California Highway Patrol
• Board of Pilot Commissioners
The Office of Traffic Safety operates within the Office of the Secretary for Transportation
(Agency) and the New Motor Vehicle Board operates within the Department of Motor Vehicles.
The Budget includes total funding of $18.7 billion for all programs administered within the
Agency. In addition, the Shared Revenues budget in the General Government area allocates
over $2.7 billion in fuel excise tax to cities and counties for local streets and roads (including
$1.2 billion from SB 1, the Road Repair and Accountability Act of 2017).

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The Road Repair and Accountability Act of 2017
The repair, maintenance, and efficient operation of the state’s transportation system are vital to
California’s economic growth. In recent decades, state and local transportation funding fell
dramatically below the levels needed to maintain the system. Studies found that Californians
were spending on average $762 annually for vehicle repair costs due to our poorly maintained
roads. California continues to be among the top five states with the longest commute duration.
The fuel tax, a highway user fee dedicated to transportation, is how federal, state, and local
governments have traditionally funded California's highways and roads. The federal government
has not raised the federal gas tax rate in nearly 25 years, leaving the federal Highway Trust Fund
nearly insolvent and roads, bridges, and transit systems across the nation in aged and poor
condition. In response, the Legislature passed the Road Repair and Accountability Act of 2017,
enacted by Chapter 5, Statutes of 2017 (SB 1), which provides stable, long-term funding for
both state and local transportation infrastructure priorities. In doing this, California joined
25 other states that have all passed fuel taxes, vehicle fees, or other transportation-related fees
since 2013 to fix roads and bridges in their states.
Like these other states, California was facing the reality that inflation had significantly eroded its
purchasing power since the gas tax was last raised in 1994 (see Figure TRN-01). In addition to
increased construction and repair costs, gas tax revenues have stagnated as vehicles have
become more fuel efficient. These factors taken together left states with a significant shortfall
in the resources needed to maintain and improve state and local transportation systems.

SB 1 invests more than $5 billion per year in highway, bridge, road, and transit improvements.

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With voter approval of ACA 5 on the June ballot, all SB 1 revenues will be constitutionally
dedicated to transportation. SB 1 includes strong oversight and efficiency requirements so
that funds provide the intended results, including a new independent transportation Inspector
General.
Over the next decade, the $55 billion transportation package will provide $15 billion for state
highway repairs and maintenance, $4 billion in state bridge repairs, $3.3 billion for state trade
corridors, and $2.5 billion for the state’s most congested commute corridors. Local roads will
receive more than $15 billion in new funding for maintenance and repairs and $2 billion in
matching funds for local partnership projects. Transit and intercity rail will receive $7.6 billion in
additional funding, and local governments will have access to $1 billion for active transportation
projects. This sustained investment over the course of the next decade and beyond will
support hundreds of thousands of jobs in California.
By the end of October 2017 (a month before the new tax rates went into effect), Caltrans and
the California Transportation Commission had already advanced more than $5 billion in
“fix-it-first” projects for earlier completion because of SB 1 funding. Caltrans is also
accelerating the delivery of 60 bridge projects along trade corridors in Northern, Central, and
Southern California. By Spring 2018, the Commission and the California State Transportation
Agency will announce grants for competitive programs to improve the state's most heavily
used trade corridors and the most congested regional commute corridors, as well as funding
new, transformative, public transit projects. A list of these projects and their progress toward
completion is available for public review on the Rebuilding California-SB 2 website.
The new SB 1 revenues are allocated by statutory formula to the state for highways, to cities
and counties for local roads, and to transit agencies for operations and capital expenditures, and
will begin flowing in February 2018. The 2017 Budget provided $2.9 billion in new funding from
SB 1, and improvements funded from these new revenues are being implemented
immediately. To jump start delivery of SB 1 goals, Caltrans' pavement maintenance funding has
been increased by approximately $575 million per year. Caltrans has accelerated and
programmed 210 highway repair, and bicycle and pedestrian access projects to date. Caltrans
is also working with the Commission to program larger repair and rehabilitation projects.
Similarly, cities and counties have submitted over 4,000 proposed projects for which the
$451 million in SB 1 funds available in 2017-18, as well as SB 1 funds available in future years,
can be used. Pursuant to this list, the Commission approved an initial allocation of these funds
to cities and counties at its December 2017 meeting.
Over the next 5 years, SB 1 will increase the resources available for new state highway repair
projects from $9 billion to $17 billion. The State Highway Operations and Protection Program
(SHOPP), the state’s long term highway repair plan has been increased by $1.6 billion in project

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funding capacity through 2018-19, with another $7 billion in projects planned from 2019-20
through 2022-23.
The 2017-18 Budget provided $2.8 billion in new funding from SB 1 for transportation projects,
and the 2018-19 Budget includes $4.6 billion in new SB 1 funding. These revenues will be
distributed evenly between state and local transportation priorities (see Figure TRN-02).

Progress in the implementation the Road Repair and Accountability Act:

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• Efficiencies—SB 1 requires Caltrans to achieve $100 million in annual efficiencies that can
be redirected back to capital projects and maintenance. Caltrans is currently implementing
a range of efficiencies that are estimated to generate considerably more than $100 million
in cost avoidance and monetary savings. Some of these include reducing overhead costs,
accelerating work, innovative contracting tools, value engineering, streamlining of
environmental reviews, and implementing of new technologies. Caltrans will provide an
interim report at the Commission’s January 2018 board meeting later this month detailing
the status of these efficiency improvements.
• Office of the Inspector General—SB 1 established an Office of the Inspector General to
provide verification and assurance that funds are being used optimally and as the Act
intends. The Office will also oversee the Department's compliance with the new
contracting diversity goals in SB 1. The Governor has appointed the new Inspector General,
and the 2017 Budget Act provided audit staff and funding to support the office’s efforts.
• Local Streets and Roads—The 2017 Budget provided $451 million to cities and counties for
projects that begin addressing their highest repair needs on local streets and roads. Cities
and counties are expected to begin receiving the new revenues together with their base
road maintenance funding by early February 2018. The Budget provides $1.2 billion in new
revenues to cities and counties to continue addressing the backlog of local road repairs.
• Transit and Intercity Rail Capital Program—The upcoming five-year program from new SB 1
revenues and existing Cap and Trade auction proceeds will provide $2.4 billion in new transit
project funding. The program was created to fund transformative projects such as the
BART Silicon Valley extension and expanded Los Angeles Union Station capacity, growing
ridership and reducing greenhouse gas emissions. The Agency adopted guidelines for the
program in October 2017, with project applications due January 12, 2018, and awards
expected by April 30, 2018. The Budget provides $330 million in SB 1 funds for these
projects.
• State Transit Assistance—For 2017-18, in addition to the transit capital project funding, SB 1
also provided an additional $280 million for operations for local transit agencies in addition to
the $500 million in other base annual funding. Funds are expected to flow to local transit
agencies beginning in early February 2018, and will permit local agencies to improve service
for transit riders. The Budget provides an additional $355 million for local transit operations,
bringing the 2018-19 total to $855 million.
• Local Partnerships—SB 1 provides $200 million per year as matching funds for local projects
in jurisdictions that generate local transportation revenues. The Commission completed
guidelines for this revised program on October 18, 2017, with local agencies proposing
projects by January 30, 2018, and with project selection completed by May 16, 2018. This

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program will function similarly to the State-Local Partnership program, which received
$1 billion from Proposition 1B in 2006 and funded projects such as the Interstate-5 French
Camp Road Interchange Improvement in San Joaquin County, the La Paz Bridge and Road
Widening in Orange County, the 10th Avenue Widening and Reconstruction in Kings
County, the White Rock Road Widening and Signalization in El Dorado County, the Yosemite
Avenue Reconstruction in Merced County, and the Shaw Avenue Improvements in Fresno
County.
• Active Transportation Program—SB 1 provides $100 million per year for bicycle and
pedestrian facility projects such as the Santa Ana City First Street Pedestrian Improvement
in Orange County, the Palm Drive Bicycle and Pedestrian Improvement in Riverside County,
and the Boron to Desert Lake Pedestrian Path in Kern County. These projects provide viable
transportation alternatives to the traveling public, improve links to transit, and support other
policy objectives such as reducing greenhouse gas emissions. As a result of additional SB 1
funding, the Commission was able to advance 22 existing projects and fund 71 additional
projects in both the current and budget years. Selection of state-sponsored projects has
already been completed, and final selection of locally-sponsored projects is expected to be
complete by the end of January 2018.
• Repair and Maintenance of the State Highway System—With the $451 million provided in
the 2017 Budget, Caltrans was able to accelerate 117 projects with a value totaling
$993 million. Maintenance efforts are projected to fix 67,000 potholes, 5,400 lane miles of
cracking and 7,000 spalls along with 765,000 feet of guardrail and 32,000 miles of
striping. Current year funds are being allocated toward high priority highway repair projects
such as 42 lane miles of rubberized pavement in Santa Barbara County, and 36 lane miles of
pavement in Kings County. More highway repair projects will be added and accelerated as
part of the proposed 2018 State Highway Operation Protection Program due to be adopted
in March 2018. The Budget provides $1.2 billion to continue addressing the state’s highest
repair and maintenance needs.
• Bridge and Culvert Repairs—SB 1 provides $400 million per year to fund repairs and
maintenance on the state’s bridge and culvert infrastructure, including such projects as the
seismic retrofit of two bridges at the Santa Ana River in San Bernardino County, the Seismic
Retrofit of the Salinas River Bridge in Monterey County, the Tower Bridge pier protection
replacement in Yolo County, and the replacement of the Cache Creek Bridge in Kern
County. It also allowed Caltrans to move forward quickly with projects like the culvert repair
around Soda Springs and the sinkhole repair on Interstate 15 in San Diego. More bridge
projects will be added and accelerated as part of the proposed 2018 State Highway
Operation Protection Program due to be adopted in March 2018.
• Commuter Corridors—SB 1 provides $250 million per year for projects to improve capacity

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in the state’s most congested commuter corridors. The Commission completed guidelines
for this revised program on December 6, 2017, and projects are due by February 2018, with
project selection expected by May 16, 2018. Typical projects include highway widening,
high occupancy vehicle lanes, and improved on-ramp and off-ramp construction. This
program will be similar to the Corridor Mobility Improvement Account program, which
received $4.5 billion from Proposition 1B in 2006 and funded projects such as the Sonoma
Narrows Highway 101 widening and high occupancy vehicle lane project in Marin County,
the Lincoln Bypass project in Placer County, the Sonora Bypass project in Tuolumne County,
and the Highway 57 northbound widening project in Orange County.
• Trade Corridor Enhancements—The 2017 Budget provided $203 million for projects that
address bottlenecks and improve throughput on the state’s most economically important
trade corridors. Of this amount, $50 million was appropriated to the Air Resources Board
for its competitive Zero/Near-Zero Emission Warehouse Program, which will fund projects
that reduce emissions from freight-related sources. For the remainder of these funds, the
Commission completed guidelines for this revised program on October 18, 2017, and
proposed projects are due by January 30, 2018, with project selection expected by
May 16, 2018. This Budget provides $306 million to fund new projects to meet the state’s
current and future freight needs. Typical projects include port improvements, highway
railroad grade separations, highway widening, and double tracking for freight rail. This
program will be similar to the Trade Corridors program, which received $2 billion from
Proposition 1B in 2006 and funded projects such as the Interstate-880 Reconstruction at
23rd & 29th Avenues in Alameda County, the Tehachapi Trade Corridor Rail Improvement
Project in Kern County, the San Gabriel Valley Grade Separation Program in
Los Angeles County, the Schuyler Heim Bridge Replacement in Los Angeles County, the
Gerald Desmond Bridge Replacement in Los Angeles County, the Magnolia Avenue Grade
Separation in Riverside County, the Interstate-15 Widening and Devore Interchange
Reconstruction in San Bernardino County, and the Port of San Diego Freeway Access
Improvements in San Diego County.
• Freeway Service Patrols—SB 1 provides $25 million per year on top of the existing
$25 million in base funding for local transportation agencies to fund freeway service
patrols that help clear incidents that cause temporary congestion, such as flat tires
or vehicles that have run out of fuel. Studies have shown that disabled vehicles cause up to
a third of the state’s traffic delays.

California Transportation Agency
Significant Adjustment:

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• New SB 1 Resources for Intercity and Commuter Rail Program—$36 million Public
Transportation Account from increased diesel sales tax revenues to be allocated by the
Agency for operations and capital improvements of intercity and commuter rail services.
Allocation requests were received on December 15, 2017, for the three-year period ending
2019-20. Rail operators indicate this funding will expand rail service, be used to purchase or
rehabilitate train sets, and improve track and signal infrastructure.

State Transit Assistance Program
The State Transit Assistance program provides a share of revenues from diesel sales taxes and
the new Transportation Improvement Fee, as well as a statutory share of proceeds from
Proposition 1B bonds and the sale of Cap and Trade credits, to fund operating subsidies for local
transit agencies. The State Controller distributes these revenues based on a statutory
allocation formula.
Significant Adjustment:
• New SB 1 State Transit Assistance Grants—$355 million Public Transportation Account to
local transit agencies for operations and capital costs.

Department of Transportation
The Department of Transportation (Caltrans) has almost 20,000 employees and a budget of
$13.6 billion. Caltrans designs and oversees the construction of state highways, operates and
maintains the highway system, funds three intercity passenger rail routes, and provides funding
for local transportation projects. The Department maintains 50,000 lane miles of state highway
and more than 12,000 state-owned bridges, and inspects 408 public-use and special-use
airports and heliports. The largest sources of funding for transportation projects are excise
taxes paid on fuel consumption, federal funds also derived from fuel taxes, and weight fees on
trucks.
Significant Adjustments:
• New SB 1 Transportation Project Funding—$2.8 billion in additional funding for a range of
programs, including $1.2 billion for highway maintenance and repairs, with $53.3 million for
400 new maintenance positions, $400 million for repairing state-owned bridges and
culverts, $330 million for local transit projects, $306 million for improvements to the state’s
trade corridors, $250 million for projects to relieve commuter corridors, $200 million in

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matching funds for the Local Partnership Program, $100 million for active transportation
projects, $25 million for freeway service patrols, and $25 million for local planning grants.
• Personal Services Funding Correction—$58 million to properly allocate personal service
funding. This technical adjustment will fully fund all Caltrans positions from the
appropriate funding categories.
• Cyber Security—$10.4 million State Highway Account and 4 positions for Caltrans to
develop an enterprise privacy office to address its ongoing cyber security needs. While
$9.2 million will be for hardware and software, $700,000 will be for consulting and licenses
and $500,000 will be for 4 ongoing positions to work with vendors, develop training,
policies, and procedures, and manage the program.
• Federally Mandated Workload—$4.7 million federal funds and State Highway Account to
address several new federal requirements. This includes $3 million for consultants to
develop a Strategic Highway Safety Plan, $850,000 for 4 positions to meet new tunnel
inspection requirements, and $835,000 to address federal risk mitigation requirements.

Shared Revenues
Funding provided through the Shared Revenues program is apportioned to local jurisdictions
based on statutory formulas.
Significant Adjustment:
• New SB 1 Local Road Maintenance Funding—$1.2 billion in additional funding for cities and
counties to be distributed by the State Controller.

California Highway Patrol
The California Highway Patrol (CHP) promotes the safe, convenient, and efficient transportation
of people and goods across the state highway system and provides the highest level of safety
and security to the facilities and employees of the State of California. The Budget proposes
$2.4 billion, all from non-General Fund sources, and almost 11,000 positions for support of the
CHP.
Significant Adjustments:
• Vehicle Replacements—$4.5 million Motor Vehicle Account for the CHP to address a
replacement backlog of vehicles that have surpassed the mileage limits established by

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independent consultants as industry best practices. Provisional language was also added
that will permit the CHP to fully utilize its annual budget to address its fleet replacement
needs.
• Radio Console Replacements—$3.9 million Motor Vehicle Account for the first-year cost of
a $13.3 million effort to replace 187 dispatch radio consoles at 23 CHP communications
centers. Included in this amount is four-year limited-term funding of $509,000 for 4 IT
positions to install, service, and repair the new equipment.
• Vehicle-Mounted Radar Units—$600,000 Motor Vehicle Account annually for two-years to
replace radar units that are past their useful life or are no longer functioning.

Department of Motor Vehicles
The Department of Motor Vehicles (DMV) promotes driver safety by licensing drivers, and
protects consumers and ownership security by issuing vehicle titles and regulating vehicle
sales. Most recently, the DMV has successfully addressed the initial workload associated with
expanded eligibility for driver licenses, and the Department is prepared to address workload
related to the requirements of the federal Real ID Act. The Budget proposes $1.2 billion, mostly
from non-General Fund sources, and more than 8,300 positions, to support DMV operations.
Significant Adjustments:
• IT Software Replacement—$15 million Motor Vehicle Account for the first-year costs of the
Front End Sustainability Project, the DMV’s five-year $89 million effort to replace its
software for vehicle registration and managing service fees and payments. Over the
five-year project, the estimated costs include $38 million for the software system contract,
$43 million for Department of Technology staff, data center usage, and associated
equipment and facilities upgrades, and $8 million for 10 additional DMV staff.
• IT Hardware Refresh—$3.1 million Motor Vehicle Account to replace high-priority
equipment and hardware that has reached the end of its useful life. This equipment
includes servers, as well as network and storage equipment that support the ability of the
DMV to provide reliable services to its customers.
• Clean Vehicle Decal Program—$2.7 million Motor Vehicle Account, including funding for
3 ongoing positions and 18 temporary help positions, for a new clean air vehicle decal
program pursuant to Chapter 630, Statutes of 2017 (AB 544).

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Natural Resources

T

he Natural Resources Agency consists of 26 departments, boards, commissions, and
conservancies responsible for administering programs to conserve, protect, restore, and
enhance the natural, historical, and cultural resources of California. The Budget includes total
funding of $9.8 billion ($3 billion General Fund) for all programs included in this Agency.

Climate Resiliency and Adaptation
Climate change intensifies extreme weather events such as coastal storm surges, drought,
wildfires, floods and heat waves. As Californians are painfully aware, these events can be
devastating. In 2017, the most severe drought in California’s recorded history was halted by
one of the wettest seasons on record, causing significant flood-related damage. Between
October and December, the combination of increased fuel-loading vegetation from the winter
storms, millions of dead trees and extreme winds triggered the most destructive wildfires in
the state’s history.
California has historically been susceptible to wildfires and hydrologic variability. However, as
greenhouse gas emissions continue to accumulate and climate disruption grows, such
destructive events will become more frequent. The extreme natural events of 2017 and the
cascading impacts to people, our utility infrastructure and our natural environment underscore
the necessity to prepare for and mitigate the effects of climate change. These issues are
challenging and require state and local governments and private industry to come together to
address land use and infrastructure. The Administration will convene targeted discussions with
stakeholders in early 2018.

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In 2018, several groundbreaking climate resiliency documents will be released to help better
plan for and understand climate change. Together, they reflect the Administration’s
comprehensive cross-agency response to make California’s communities, natural systems, and
built environment resilient to climate change:
• California’s Climate Adaptation Strategy—The 2018 Update to Safeguarding California will
catalog thousands of actions 38 state agencies are taking to prepare for climate change
and strategies that will increase resiliency for people, infrastructure and natural resources.
• Sea Level Rise—The Ocean Protection Council’s State of California Sea-Level Rise
Guidance: 2018 Update will provide a bold methodology for state and local governments to
analyze, assess, and plan for risks associated with sea level rise, underpinned by the latest
sea-level rise projections.
• Protecting the State’s Forests—The California Forest Carbon Plan will serve as a scientific
foundation and policy vision for increasing the health and resiliency of California’s
forests against the worsening threats of fire and disease driven by climate change.
• Basing Actions in Science—The State’s 4th Climate Change Assessment will
consolidate the best available scientific understanding of how climate change is
impacting the state. This body of science will serve as the foundation for how state
agencies, local governments, and the public respond to forecasted climate change impacts.
The Budget provides significant additional funding to support implementation of these plans
and scientific findings through a wide range of climate adaptation and resilience projects to
enable local communities, state infrastructure and natural ecosystems to better withstand the
impacts of climate change. The Administration will propose the 2018-19 Cap and Trade
expenditure plan in the Governor's State of the State address.

California Drought, Water, Parks, Climate, Coastal Protection,
and Outdoor Access for All—SB 5
If approved by voters in June 2018, SB 5 would authorize $4 billion in general obligation bonds
for California’s parks, water and flood control infrastructure, ocean and coastal protection, safe
drinking water, groundwater management and climate preparedness and resiliency.
The Budget proposes $1.02 billion for the first year of implementation should the voters
approve the bond measure. (See Figure RES-01.) Of this amount, $123 million will be dedicated
to climate resiliency and adaptation programs, including coastal protection. Projects funded by
the bond measure in 2018-19 will be prioritized to support existing programs, “shovel-ready”
projects, and a phased-in approach for newly established programs.

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For additional information on SB 5 proposals for water and parks-related programs, see the
California Water Action Plan and Department of Parks and Recreation sections of this chapter.

California Water Action Plan
Released in January 2014, the Water Action Plan provides a blueprint for California to build more
reliable and resilient water systems and restore important ecosystems. The Budget builds upon
investments from previous years and continues prioritizing the ten actions of the Water Action
Plan, including improving groundwater management, enhancing flood protection, restoring
important ecosystems, and providing safe drinking water.

Groundwater Sustainability
Climate change will affect the state’s water supply reliability through more frequent droughts

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and reduced Sierra snowpack. Consequently, effective management of groundwater resources
is an essential component of the state’s future water management strategy.
In 2014, the Governor signed a package of groundwater management bills that directed cities,
counties, and water districts to work together to prevent long-term over-pumping of
groundwater basins. The underlying principle of the Sustainable Groundwater Management Act
of 2014 (SGMA) is that groundwater is best managed locally. SGMA places significant
responsibilities upon local agencies to organize, plan, and ultimately manage their groundwater
resources to a sustainable level within a 20-year time horizon, along with fee authority to help
cover costs. However, the state will intervene temporarily to protect groundwater basins when
local agencies are unwilling or unable to adequately do so.
Local agencies have formed groundwater sustainability agencies covering over 99 percent of
the state’s high and medium priority groundwater basins. However, the major challenge for local
agencies and the Department of Water Resources (DWR) remains the development and
implementation of groundwater sustainability plans that serve as the foundation to achieving
statewide goals and requirements under SGMA.
Significant Adjustments:
• SGMA Implementation—$61.8 million from SB 5 for DWR to support groundwater
sustainability agencies through three key efforts: (1) providing technical assistance to aid in
the development and evaluation of their plans, (2) supplementing existing planning grants to
support a groundwater sustainability agency's responsibility to define a path to achieve
sustainable groundwater management, and (3) providing grants directly supporting
implementation of groundwater projects.
• Groundwater Treatment—$84 million from SB 5 for the State Water Board to support
regional groundwater treatment and remediation activities that prevent or reduce
contamination of groundwater that serves as a source of drinking water, including $10
million for technical assistance for drought and groundwater investments.

Flood Management
Since 2008, the state has invested approximately $3.3 billion in flood control projects. DWR’s
flood management planning efforts focus on reducing flood risk, increasing system resiliency to
address the impacts of climate change, improving operations and maintenance of the flood
management system, and enhancing ecosystems associated with the system.
DWR actively prepares for future flood emergencies and is implementing flood emergency

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response enhancements included in the updated Central Valley Flood Protection Plan. Over the
last several years, DWR has enhanced stockpiling of flood fight materials both in the Delta and
statewide, provided nearly $30 million in emergency response grants to local agencies,
provided flood-fight training and flood-preparedness outreach, and improved flood forecasting
through a better understanding of atmospheric river science.
Significant Adjustment:
• Multi-Benefit Flood Control Projects—$98.5 million from SB 5 for flood control projects that
achieve public safety and fish and wildlife improvements, as well as funding for a new
Floodplain Management, Protection and Risk Awareness Program to protect California’s
alluvial fan, coastal, and riverine floodplains. This funding, along with previously appropriated
Proposition 1 and 1E funds, supports an integrated systemwide approach to flood
management and implementation of the Central Valley Flood Protection Plan.

Restoring Important Ecosystems—Salton Sea
Covering 350 square miles in the state's southern desert, the Salton Sea supports an
abundance of fish and is a key food source for millions of migratory birds on the Pacific Flyway.
Managing the Salton Sea’s declining natural, agricultural, and municipal water inflows to
maximize bird and fish habitat and minimize fine-particle air pollution will allow California to
protect regional health, ecological wealth, and a stable water supply.
Led by the Natural Resources Agency, the Salton Sea Management Program guides immediate
and long-term investment in habitat and air quality projects to manage increasing lakebed
exposure resulting from declining water inflows. To respond to the first ten years of reduced
agricultural water inflows resulting from the Quantification Settlement Agreement water
transfer, the Phase I plan identifies project areas and acreage milestones the state will
construct to meet a combined goal of 29,800 acres of habitat and air quality projects by 2028.
In October 2017, the State Water Board finalized a water rights order that adopted the policy
goals and project milestones of the Phase I ten-year plan and will provide continued oversight of
the program’s achievement of those goals.
Significant Adjustment:
• Salton Sea Restoration—$30 million from SB 5 for the Natural Resources Agency to
construct water management infrastructure and habitat conservation and dust mitigation
projects, consistent with the Phase I ten-year plan. This funding builds on existing
appropriations from Propositions 1, 84, and 50 that will be used to meet the goals of the

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plan.

Safe and Affordable Drinking Water
The Administration has worked with the Legislature to implement a number of reforms to
improve access to safe drinking water, including (1) transferring the Drinking Water Program
from the California Department of Public Health to the State Water Board to better align the
state’s drinking water and water quality programs, (2) establishing the Office of Sustainable
Water Solutions within the State Water Board to provide technical and financial assistance for
small, disadvantaged communities to promote permanent and sustainable solutions, (3)
providing funding through Proposition 1 and the Drinking Water State Revolving Fund to assist
public water systems with providing safe drinking water, (4) requiring testing and remediation of
lead found in drinking water at public schools, and (5) authorizing the State Water Board to
require the consolidation of local water systems or the use of a third-party administrator for
public water systems that consistently fail to deliver safe drinking water.
Despite these efforts, many local water systems in the state, particularly those serving small
disadvantaged communities, consistently fail to provide safe drinking water to their customers.
The most significant remaining challenge is the lack of a stable funding source for long-term
operation and maintenance for drinking water systems. This limits the ability to address the
additional capital costs for hundreds of small systems and domestic wells that cannot be
consolidated, cannot afford to maintain their own system, and are currently serving drinking
water that does not meet public health standards.
Significant Adjustments:
• Safe and Affordable Drinking Water Fund—Establishes a new special fund for the State
Water Board to assist communities, particularly disadvantaged communities, in paying for
the short-term and long-term costs of obtaining access to safe and affordable drinking
water. The Administration is proposing statutory language, consistent with the policy
framework of SB 623, introduced in the 2017-18 legislative session, to establish a program
that provides grants, loans, and administrator contracts or services to assist eligible
communities and households in securing access to safe and affordable drinking water.
The Budget proposes $4.7 million in 2018-19 for the State Water Board and the Department
of Food and Agriculture to take initial steps toward implementation of this new program,
including (1) developing and implementing fee collection systems, (2) conducting an
assessment to estimate the level of funding needed to assist water systems in the state to
ensure the delivery of safe and affordable drinking water, and (3) developing and making
available a map of high-risk aquifers used as drinking water sources.

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• Safe Drinking Water Projects—$63 million from SB 5 for the State Water Board to provide
grants to public water systems in disadvantaged communities for infrastructure
improvements to meet safe and affordable drinking water standards, including both drinking
water and wastewater treatment projects. Of this amount, $27 million is available to
improve regional water supply within the San Joaquin River watershed.

Department of Forestry and Fire Protection
CAL FIRE provides resource management and wildland fire protection services covering over
31 million acres. It operates 234 fire stations, and also staffs local fire departments when
funded by local governments. CAL FIRE contracts with county agencies in six counties to
provide wildland fire protection services. The Budget includes $2.3 billion ($1.4 billion General
Fund) and 7,014.5 positions for CAL FIRE.
Five consecutive years of severe drought, a dramatic rise in bark beetle infestations and
129 million dead trees have combined to create unprecedented fire conditions resulting in
severe, year-round wildfires. Eleven of California’s most destructive wildfires have occurred in
the last ten years. Historically, CAL FIRE responds to over 5,600 wildfires annually. In recent
years, wildfires have increased, reaching approximately 2,000 more than average in 2017.
To address these conditions, drought funding was authorized from 2014 to 2017 to augment fire
protection resources. These additional resources also helped CAL FIRE reduce fire risk over
that same timeframe through increases in hazardous fuel treatment projects, defensible space
inspections, and public education hours.
Climate change is ushering in extreme weather and a fire season that has become essentially
year-round, with larger and more intense fires. In 2017, CAL FIRE battled multiple large and
deadly wildfires in several counties in Northern California in October, and then again in Southern
California virtually the entire month of December and extending into 2018. These fires were
intensified by critically dry conditions that are likely to worsen in coming years.
In recognition of these conditions, the 2017 Budget Act included: (1) additional ongoing
permanent funding of $42.4 million to expand the state’s firefighting capabilities and extend the
fire season, and (2) $200 million of Cap and Trade funds to support healthy and fire resilient
forests.
The Budget proposes to continue additional investments to enhance CAL FIRE’s capabilities in
protecting California residents and safeguarding the property and resources of California.
Significant Adjustments:

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• Helicopter Procurement—$97.6 million General Fund to purchase four state-of-the-art
helicopters to continue the replacement of CAL FIRE’s existing fleet of Vietnam War-era
helicopters. The purchase of these helicopters is based on a competitive procurement.
CAL FIRE is working with the vendor to plan future acquisitions and cost schedules so the
helicopters can be built and delivered as quickly as possible to help meet operational needs
and tactical objectives in response to future fire activity.
• McClellan Reload Base—$4 million General Fund for 6 permanent positions and
6.1 seasonal positions, to staff and operate the McClellan Reload Base for the rapid
deployment of Large Air Tankers, Very Large Air Tankers, and the California National Guard
Modular Airborne Fire Fighting Systems.
• Ventura Training Center—$26.6 million General Fund for CAL FIRE, the California
Department of Corrections and Rehabilitation, and the California Conservation Corps to
operate the Firefighter Training and Certification Program for ex-offenders at the Ventura
Conservation Camp in Ventura County. The 18-month program will enable 80 ex-offenders to
gain the training and experience needed to qualify for entry-level firefighting positions with
local, state, and federal firefighting agencies. For additional information, see the Public
Safety chapter.

Department of Fish and Wildlife
The Department of Fish and Wildlife manages California’s diverse fish, wildlife, and plant
resources, and the habitats upon which they depend for their ecological value and for their use
and enjoyment by the public. While other state agencies’ missions cover conservation, the
Department is the state’s trustee agency specifically charged with protecting and conserving
fish and wildlife habitat. The Budget includes $609.7 million ($93.9 million General Fund) and
2,171.8 positions for the Department.
Since the completion of the California Fish and Wildlife Strategic Vision report to the Legislature
in 2012, the Department has worked with stakeholders to review policies to improve and
enhance the Department’s capacity and effectiveness in fulfilling its core mission. Since that
time, the Department has also pursued numerous efforts to align its fees and costs, including
the establishment of regional conservation investment strategies, mitigation banking, California
Endangered Species Act permitting fees, revenues for timber harvest plan review, a scientific
collecting permit fee, a lands pass program, indexing fees to account for inflation, and
increasing commercial fishing fees.
Subsequently, the 2017 Budget Act required the Department to reconvene its stakeholder
group to provide the Legislature with an update on progress toward meeting the 2012 report’s

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recommended actions. The Department released this update in October 2017 showing
numerous accomplishments in meeting the original goals identified in the 2012 report. This
past fall, the Department also produced a new plan in collaboration with the stakeholder group
that outlines a future vision for the Department that is only achievable with long-term
sustainable funding.
Significant Adjustment:
• Sustainable Funding for Fish and Wildlife—$50.6 million of ongoing funding ($6.6 million
General Fund, $18 million Motor Vehicle Account and $26 million Tire Recycling
Management Fund) to address the structural imbalance in the Fish and Game Preservation
Fund and to support the future vision detailed by the Department and stakeholder
group. This integrated and sustainable funding proposal supports the four elements
identified this fall with the Department’s stakeholders: (1) expanding conservation efforts,
(2) improving hunting and fishing and increased participation, (3) connecting more
Californians to the outdoors, and, (4) increasing stability and services for the public and
private partners of the Department. Specifically, the proposal consists of two components
described below.

Continuing critical programs ($19.6 million)
The first funding component provides $19.6 million to allow the Department to continue
critical programs supported by the Fish and Game Preservation Fund that are threatened by
the long-running structural imbalance. While revenues in this Fund have remained relatively
stable over the last decade, the expansion of statutory requirements have resulted in
additional costs. This component avoids funding reductions to the current level of service or
loss of entire program elements. These activities span all Department functions, and
include:
◦ Recruitment, retention and reactivation of hunters and anglers.
◦ Communication with hunters and anglers to provide timely information on hunting and
fishing opportunities throughout the state.
◦ Preserve fisheries management in support of fish stocking in California waterways.
◦ Address human-wildlife interaction.
◦ Maintain law enforcement capacity to prevent the illegal take of fish and wildlife, thereby
maximizing fishing and hunting opportunities for law abiding license holders.
◦ Continue native and game fisheries monitoring.

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◦ Manage lands for the improvement of wildlife related outdoor recreation.
◦ Upgrade and modernize marine fisheries data management systems.
◦ Address emerging management needs relating to commercial fisheries, including
permitting, licensing, and environmental review.

Expanded program activities ($31 million)
The second component is a $31 million augmentation to implement specific priorities
identified through the stakeholder process and detailed in the future vision for the
Department, including:
◦ Expanding conservation efforts on land, in rivers and streams, and in the ocean to benefit
iconic species like salmon.
◦ Increasing efforts to recover key declining and endangered species.
◦ Increasing hatchery production through scientific and production support for inland
fisheries.
◦ Supporting voluntary conservation programs for local governments, private landowners,
and conservation organizations across California.
◦ Increasing efforts to combat wildlife trafficking and expansion of marine enforcement.
In addition, the Department will be working collaboratively with CalHR to explore options
for improving recruitment and retention of wardens.
◦ Exploring new approaches to ensure sustainable marine fisheries in the face of a
changing climate, including responding to challenges like whale entanglements.
◦ Updating the joint Caltrans and Department assessment “Essential Connectivity” that
describes the most important wildlife and fisheries connectivity areas throughout
California and will assist with the wildlife and fishery sensitive approach to the Road
Repair and Accountability Act of 2017 investments.

Department of Parks and Recreation
The Department of Parks and Recreation protects and preserves the state’s valued natural,
cultural, and historical resources while providing recreational opportunities including hiking,
camping, mountain biking, horseback riding, boating and off-highway vehicle activities.
The Department achieves its mission through grant programs and a network of 280 parks,
which include beaches, trails, wildlife areas, open spaces, off-highway vehicle areas, and

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historic sites. The Budget includes $1.2 billion ($147 million General Fund) and 2,304.2 positions
for the Department.

Focused Improvements to Modernize the Parks System and
Improve Access
In recent years, there has been a concerted effort to improve Department management,
responsiveness, and accountability. In February 2015, the Parks Forward Commission, a
multidisciplinary advisory council created to independently assess the state parks system and
make recommendations for potential improvements, provided recommendations to address
financial, cultural, and operational challenges. By that time, the Administration had established
the Transformation Team to develop specific initiatives. In May 2017, the Transformation Team
completed its two-year term and released a final progress report. Although the work of the
Transformation Team has ended, the Department has implemented these important reforms, as
well as those suggested by the Legislature, and developed further innovations. Highlights
include:
• New Organizational Structure—The Department’s organizational review included internal
and external stakeholder discussions and meetings around the state. It was finalized and
outlined in the Operational Transition Plan, released in October 2017. The
reorganization eliminates redundancy while preserving programs with strong ties to local
stakeholder groups such as off-highway vehicles and boating. Over the next year, the
Department will focus on implementing the new organizational structure.
• New Path to Park Leadership—Previously, the only path to top leadership jobs in the
Department's districts was through state parks law enforcement. The Department has
worked with the State Personnel Board and the Department of Human Resources to create
a new organizational structure that allows for promotional paths to top leadership positions
from the multitude of professional groups serving in the Parks system.
• New Support Entity—The Department has been working with partners in implementing the
recommendations of the Parks Forward Commission and the Legislature to establish an
outside support organization as specified by Chapter 540, Statutes of 2016 (SB 1111). This
new non-profit entity will support the state park system and the various programs benefiting
the public, but particularly those programs aimed at improving and expanding access.
• New Fiscal Management Tools—The Department utilized philanthropic funds to develop a
new innovative budget tool, Service Based Budgeting, which was implemented in spring
2017. This new tool communicates the relationship between fiscal resources and service
levels in a clear and simple manner, informing both internal and external departmental

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budget discussions.
• Modernized Fee Collection and Technology—The Department modernized how it takes
reservations, collects data and revenue, and manages its camping reservation inventory.
The new data allow for better-informed business decisions across the Department, while
improving the customer experience.
• Emphasis on Partners—The Department established a new Office of Partnerships to better
support partnership arrangements that enhance programs and access. The Department also
hosted a training session with over 100 partners, including volunteer organizations,
non-profit foundations and concessionaires, throughout the state to communicate
improvements and to exchange ideas.

Fixing State Parks and Improving Access for Californians
Fix State Parks
The Department will receive additional revenues from SB 1 based upon historical transportation
allocations to support state parks, including off-highway vehicle and boating programs. The 2017
Budget Act includes an initial investment of $54 million. Building upon recent successes, the
Budget includes an ongoing investment of $80 million State Parks and Recreation Fund in the
following areas:
• Fixing State Parks and Improving Access for All Californians—$42 million and 364 positions
to increase services across a variety of programs, emphasizing those that directly benefit
park visitors by improving access, and fixing and maintaining the aging infrastructure of the
state parks system. (See Figure RES-02.) The largest area of investment is facilities and
maintenance, which will contribute to maintaining clean water supplies, clean restrooms,
dynamic trail systems, stable historic structures, and safe roads. These additional resources
will also help address more than $1 billion in deferred maintenance projects throughout the
state parks system. The natural and cultural management funding will allow the Department
to better understand, protect, and preserve California’s biologically and culturally diverse
places under its care. The interpretation and education augmentations will build upon the
Department’s recent focus on developing stronger relationships with the public. The public
safety positions will focus on providing a safe visitor experience in complex park
environments and protecting cultural and natural resources.

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• Solving the Structural Imbalance and Establishing a Reserve—$26.6 million in permanent
funding to address the structural imbalance of the State Parks and Recreation Fund.
In addition, the Budget includes $8.5 million to establish a prudent reserve balance in the
Fund. Since 2012, the Department has relied on one-time appropriations to maintain
services across the park system. SB 1 provides a sustainable ongoing funding source for
the state parks system.
• Making Recruitment and Training Program Permanent— $1 million in permanent funding for
the newly established recruitment and training program for hard-to-fill classifications,
including an emphasis on diversity. The 2017 Budget Act included funding to initially
establish the program.
• Supporting Off-Highway Vehicle Recreation—$1 million for increased law enforcement,
environmental monitoring, and maintenance grants supporting federal off-highway vehicle
recreation. While the Department manages nine State Vehicular Recreation Areas for
off-highway vehicle recreation, nearly 80 percent of the state’s off-highway vehicle
recreation occurs on federal lands, supported through the grants program.
• Reducing Boating Hazards—$1 million for the Abandoned Watercraft Abatement grant
program to remove abandoned watercraft from California’s waterways. Submerged water
vessels pose a hazard to boating recreation throughout the state.

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In addition, SB 5 provides $200 million to improve and rehabilitate the state park system.
• State Parks System Enhancements—$4 million of SB 5 funds to begin project identification
and planning activities necessary to strategically allocate SB 5 funds dedicated to the state
park system. Of this amount, $1.9 million will support implementation of the Redwoods
Rising project to enhance old growth coastal redwoods, in collaboration with the National
Park Service and the Save the Redwoods League.

Improving and Increasing Access to Local Neighborhood Parks
SB 5 includes over $1 billion for multiple programs that improve and rehabilitate local park
facilities, as well as expand access to neighborhood parks. The Budget proposes $464 million to
begin implementation of these local park programs, provided that voters approve the bond
measure in June 2018, including:
• Safe Neighborhood Parks—$277 million to provide grants for the creation of new parks and
recreation facilities, as well as the rehabilitation of existing local parks, in critically
underserved communities throughout California, consistent with the Statewide Park
Development and Community Revitalization Program.
• Per Capita Grants—$186 million to provide for the acquisition and development of
neighborhood, community, and regional parks and recreation lands and facilities in urban
and rural areas.

California Conservation Corps
Established in 1976 during Governor Brown’s first term, the California Conservation Corps is
modeled after the original Civilian Conservation Corps of the 1930s. More than 120,000 young
adults have served in the Corps over its 40-year history.
The Corps provides young women and men the opportunity to gain critical work experience and
contribute to the ecological well-being of the state by responding to fires, floods and other
disasters; restoring threatened environments; and installing clean energy and energy
conservation measures at public facilities. The Budget includes $120.5 million ($66.4 million
General Fund) and 299.5 positions for the Corps.
Since 2011, the Corps has expanded by 15 percent, from 1,377 to 1,591 corpsmembers. When
the future residential centers are completed, there will be 1,981 corpsmembers. The Budget
provides additional resources to expand the Corps and provide more opportunities for
corpsmembers.

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Significant Adjustments:
• Expansion of Residential Facilities—$14.1 million General Fund to initiate four new
residential center projects in Auberry, Los Pinos, Greenwood, and Yountville, and to
rehabilitate two existing centers in Ukiah and Fortuna. Together, the four new residential
centers are expected to add capacity for approximately 390 additional corpsmembers.
Residential centers have higher rates of attendance and academic achievement, which are
critical to corpsmembers' completion of the program and improved outcomes.
• Ventura Training Center—$3.6 million General Fund to facilitate corpsmember participation
in the Firefighter Training and Certification Program for ex-offenders at the Ventura
Conservation Camp in Ventura County. For additional information on this proposal, see the
Public Safety Chapter.
• CAL FIRE/Corps Fire Crews—$2.3 million General Fund to support five CAL FIRE/Corps fire
crews for wildland fire suppression, emergency incident mitigation, and fire prevention and
resource management work. These activities have become increasingly critical with
129 million dead trees statewide and unprecedented fire conditions.
• Corpsmember Counseling, Case Management, and Transition to College, Career, or
Training— $1.1 million ($600,000 General Fund) to strengthen the career pathway of
corpsmembers to college, career, or advanced training by providing case management
services.

Department of Water Resources
The DWR operates the State Water Project and is responsible for supplying water for
communities, farms, industry, recreation, power generation, and fish and wildlife. DWR is also
responsible for flood management and the safety of dams. The Budget includes $3.4 billion
($119.4 million General Fund) and 3,214 positions for the Department.

Completing the Lake Oroville Spillways Emergency Recovery
Project
Following the February 2017 Oroville spillways emergency, repairing and reconstructing the
main flood control spillway in time for the flood control season was DWR’s top priority. The first
phase of the Lake Oroville Spillways Emergency Recovery Project, which rebuilt and
strengthened the 3,000-foot long main spillway so it can safely handle flows of 100,000
cubic-feet per second this winter, was completed by the November 1, 2017 target date.
Construction in 2018 will focus on reconstructing the top 730 feet of the main spillway and

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adding structural concrete to the middle portion of the spillway.
Work on the emergency spillway will include constructing a roller-compacted concrete buttress
and splash pad and completion of an underground cut-off wall downhill to provide protection
from erosion.
In addition, DWR and partner agencies will conduct a comprehensive needs assessment of the
Oroville Dam complex that will determine whether additional improvements or facilities are
needed. That assessment is targeted for completion by the end of 2019.

Enhancing the Safety of California Dams
The February 2017 spillway emergency at Oroville Dam amid extreme weather focused national
attention on dam safety, flood protection, and the importance of emergency preparedness.
Consistent with the Administration’s plan to strengthen dam safety and flood protection, DWR,
in coordination with the Office of Emergency Services, is carrying out a number of initiatives,
including comprehensive evaluations of dam structures and spillways throughout the state,
updates to emergency action plans and inundation maps and investments in flood management
and preparedness.
DWR’s Division of Safety of Dams annually inspects 1,249 dams under its jurisdiction and has
reviewed and approved more than 200 dam safety projects totaling approximately $2 billion.
The Administration’s plan to bolster dam safety, approved as part of the 2017 Budget Act, added
$3.5 million for DWR to review and approve required inundation maps and coordinate the
review of emergency action plans, as well as $3 million ongoing for focused re-evaluations of
spillways and critical appurtenant structures.
In June 2017, DWR directed the dam owners of 93 spillways similar to Oroville's and considered
to pose the highest risk to conduct a comprehensive assessment of their spillways.
Approximately two-thirds of the 93 dam owners completed needed maintenance repair work
prior to the current winter season in conjunction with their ongoing condition assessments.
In July 2017, DWR notified owners of all state-regulated dams of the new requirements for dam
inundation maps and emergency action plans and began developing emergency regulations
which were approved in October 2017. By January 1, 2021, about 1,000 dams are required to
have an approved emergency action plan and inundation maps.
DWR publicly released the updated hazard potential, condition assessment, and restriction
status of all jurisdictional dams in September 2017. More spillways will be evaluated as the
program progresses, and additional dam safety components and systems that pose the highest
risk to the public will continue to be evaluated.

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Statewide Issues and Various Departments

Statewide Issues and Various
Departments

T

his Chapter describes items in the Budget that are statewide issues or related to various
departments.

Supplemental Transfer to the Rainy Day Fund
The Budget proposes a $3.5 billion supplemental transfer from the General Fund to the Budget
Stabilization Account in addition to the current projected amounts required by Section 20 of
Article XVI of the California Constitution. In total, the $5 billion transfer brings the Rainy Day
Fund to $13.5 billion in 2018-19, achieving the maximum balance allowed by the Constitution for
the fiscal year. In the event the amounts required to be transferred for 2017-18 through 2019-20
exceed the estimates reflected in the 2018-19 Budget (as part of the Proposition 2 “true up”
process), the supplemental transfer will first be applied towards meeting those additional
requirements.

Wildfire Response and Recovery
Beginning in October 2017, California faced the most lethal and destructive fires in the history of
the state.
On October 8, 2017, a series of wildfires erupted in Northern California and engulfed 100 square
miles. Sparked by the same hot, windy conditions, other major wildfires soon broke out across
the state, devastating more than 245,000 acres of land and destroying over 8,900 structures.

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Containment took nearly two weeks, and tragically 44 lives were lost.
On December 4, 2017, another series of wildfires erupted in Southern California, resulting in
significant destruction in Ventura, Los Angeles, San Diego and Santa Barbara counties. These
fires spread quickly due to strong winds and dry brush. The fires destroyed hundreds of homes
and other structures, burned almost 300,000 acres, and caused widespread power outages that
forced the closure of major highways and local roads.
The Governor declared emergencies in all of these disasters. The Governor also secured a
Presidential Major Disaster Declaration for the Northern California wildfires, providing direct
federal aid for residents of those counties who have suffered related losses. Workers in these
counties who have lost jobs or had work hours substantially reduced as a result of the fires are
also now eligible for federal Disaster Unemployment Assistance benefits. The Governor is
seeking a similar Presidential Declaration for the Southern California wildfires.
Executive orders were issued to waive the one-week waiting period for unemployment
insurance benefits for impacted individuals; suspend the fees associated with the replacement
of specified documents and records; suspend specified procurement rules to allow state
agencies to enter into contracts for goods, materials, and services necessary to quickly assist
with response and recovery efforts; and strengthen coordination between state agencies on
environmental restoration in fire-impacted areas. For Northern California, the executive
orders also suspended planning and zoning requirements and state fees for manufactured
homes and mobile home parks to help displaced residents with housing needs, and
streamlined regulations to allow wildfire-impacted facilities regulated by the California
Department of Social Services and the California Department of Public Health to remain open.
Estimates for the total costs across the state will be in the billions of dollars, and the full
economic impacts will not be realized for years due to the widespread losses across multiple
industries and communities. Currently, CAL FIRE response costs require a 2017-18
augmentation of $469.3 million (provided through E-Fund). Due to the dynamic nature of these
events, the total General Fund impact will be further refined as part of the May Revision.
As of December 20, 2017, the Director of Finance accessed $43.4 million in resources available
in the State Fund for Economic Uncertainties for various departments related to unexpected
equipment, personnel, and other disaster assistance costs incurred in response to the
Governor’s State of Emergency Proclamations related to the wildfires. The majority of these
costs are associated with the removal of hazardous waste and debris that threaten public health
and the environment if not immediately addressed. Resources were also made available to the
Department of Social Services for the purchase and distribution of food to individuals affected
by the fires, as well as rental/mortgage vouchers and utility assistance for those who would

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otherwise be ineligible to receive federal assistance.
In addition to investments being made by California, Congress is currently considering a
supplemental disaster-related appropriations bill totaling $4.4 billion to support the state’s
recovery efforts associated with the Northern California wildfires.

Property Tax Backfill
The Budget includes $23.7 million General Fund to backfill the property tax revenue losses that
cities, counties, and special districts will incur in 2017-18 and 2018-19 due to the October 2017
wildfires in Northern California. This funding estimate will be adjusted as part of the May
Revision as more information becomes available from county assessors. This adjustment will
also include backfills for the property tax revenue losses incurred by cities, counties, and special
districts in 2017-18 and 2018-19 due to the Southern California wildfires that started in
December 2017. Reliable estimates of the property tax impact of those fires were not available
when the Budget was finalized.
The wildfire-related property tax revenue losses incurred by K-14 schools are generally
automatically backfilled under the Proposition 98 school funding mechanism. The Budget
estimates K-14 schools will incur $24.5 million in cumulative property tax revenue losses in
2017-18 and 2018-19 due to the Northern California wildfires.

Public Safety Communications
The historic wildfires in Northern California this past fall showed the fragility and importance of
California's emergency telecommunications system in the face of a disaster. Over the course
of several days, major telecommunications infrastructure was lost, hampering firefighting
efforts, communications with impacted residents and 9-1-1 capabilities. The Budget proposes
$11.5 million State Emergency Telephone Number Account (SETNA) to modernize the state's
current antiquated 9-1-1 system with a Next Generation 9-1-1 system, and improve public safety
during emergency events.
To complete the implementation of Next Generation 9-1-1, and temporarily continue the
operation of the current 9-1-1 system, the Budget proposes to revise the SETNA fee structure.
The SETNA has funded the state’s 9-1-1 system since it was built in the 1980s. Due to changes
in technology, particularly the increased use of data compared to voice communication, the
current SETNA fee model is no longer sufficient to support the legacy 9-1-1 system, or the Next
Generation 9-1-1 buildout. Currently, the SETNA fee is charged on intrastate voice plans as a
percentage fee on total intrastate calls. The Budget proposes to revise the fee structure to a
per-subscription flat-rate on all voice and data plans similar to other states.

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As part of additional efforts to improve emergency response telecommunications, the
Administration is opting into the federal FirstNet program that will provide dedicated
telecommunication spectrum to law enforcement and first responders. The Administration
continues to explore opportunities to further strengthen all aspects of emergency
telecommunications.

Paying Down the State's Long-Term Liabilities
The state’s costs for state worker pension and health benefits have continued to increase over
the past decade. State health care benefits in particular remain one of the fastest growing
areas of state government and have increased five-fold since the early 2000s. This far outpaces
population and inflation growth during the same period. In addition, poor investment returns
and the adoption of more realistic assumptions related to future investment earnings and
demographics have grown the state's retiree long-term costs, debts and liabilities to
$272 billion. Prior to 2012, the state’s long-term retirement liabilities went unaddressed without
a comprehensive plan or strategy for how these benefits would be funded. Recognizing the
need to address these long-term liabilities, the Administration has taken bold steps to preserve
the ability of the state to keep providing these benefits over the long term.
Over the past several years, there have been significant strides in curbing the growing costs of
state retirement programs, including the following:
• Pursuant to Chapter 296, Statutes of 2012 (AB 340), the California Public Employees’
Pension Reform Act (PEPRA) was enacted to save billions of taxpayer dollars by capping
benefits, increasing the retirement age, and requiring employees to pay at least half of their
normal costs (or the amount of money that must be set aside today to pay for the future
pension benefits that accrued that year), among other things. According to the California
Public Employees’ Retirement System (CalPERS), the implementation of PEPRA is
projected to save government employers, including the state, an estimated $29 billion to
$38 billion over the next thirty years.
• The Governor signed Chapter 47, Statutes of 2014 (AB 1469), putting into law a funding
strategy to address the unfunded liability of the California State Teachers’ Retirement
System (CalSTRS). The funding strategy, which includes predictable increased payments
from school districts, teachers, and the state over a seven-year period, positions CalSTRS
on a sustainable path forward. The intent is to fully fund the system by 2046. According to
CalSTRS, the funding plan is on track to meet this goal.
• The Administration initiated a comprehensive strategy in which the state and its employees
began to share equally in the prefunding of retiree health benefits to eliminate a $72 billion

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unfunded liability over three decades. The funding plan to eliminate the unfunded liability
assumes that the state continues to pay for retiree health benefits on a pay-as-you-go
basis (more information on prefunding is below).
• The state continued its commitment to eliminate pension liabilities through a one-time
$6 billion supplemental pension payment to CalPERS, funded by a loan from the Surplus
Monetary Investment Fund (SMIF). The additional payment will reduce the state’s unfunded
liability and help lower and stabilize the required annual contributions through 2037-38.
Significant Adjustment:
• The Budget proposes $475 million within the Proposition 2 debt payment requirement to
pay down the General Fund’s portion of the supplemental pension loan from the SMIF
described above.
While retirement liabilities have grown by $48.9 billion since 2012, these collective efforts have
put the state on a path to fund these long-term liabilities.
Figure SWE-01 provides a historical overview of contributions to CalPERS, CalSTRS, the Judges’
Retirement System (JRS), the Judges’ Retirement System II (JRS II), and the Legislators’
Retirement System (LRS) for pension and health care benefits.

State Employees' Retirement Contributions
The Budget includes $6.2 billion ($3.6 billion General Fund) for state contributions to CalPERS
for state pension costs. Included in these costs are $685.7 million General Fund for California
State University retirement costs.

Teachers' Retirement Contributions
The Budget includes approximately $3.1 billion in General Fund for state contributions to
CalSTRS. This roughly $300 million year-over-year increase is due in part to an anticipated
increase in payroll growth and the lower assumed investment rate of return adopted by the
CalSTRS Board in 2016. The budgeted amount also assumes the Board will exercise its
authority to increase state contributions by 0.5 percent of teacher payroll, consistent with the
funding strategy signed into law in 2014.

Sustaining State Health Care Benefits
In total, the state is projected to spend approximately $5.6 billion on health care benefits in

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2018-19 for more than 850,000 state employees, retirees, and their family members.
The Budget includes nearly $2.2 billion for retiree health care benefits for 2018-19. These
payments are five-fold what the state paid in 2001 ($458 million) and now represent
approximately 1.7 percent of the General Fund. Fifteen years ago, retiree health care benefits
made up less than one half of one percent of the General Fund.
As a result of these significant cost increases, the Administration negotiated a prefunding plan
with state employee unions to address the $72 billion unfunded liability that existed for retiree
health care benefits in 2015. Assets are accumulated in a trust fund until they are sufficient to
fully fund employee benefits (see Figure SWE-02). The strategy also called for collective
bargaining to reduce the state retiree contribution so it equals the contribution level of most
active employees and lengthening the number of years employees must work, or “vest,” to
receive retiree health benefits.

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The Administration has successfully negotiated contract agreements with each of the state’s
employee bargaining units, which included prefunding for retiree health benefits. As a result,
more than $570 million is currently set aside in a prefunding trust fund to pay for future retiree
health benefits. By the end of 2017-18, the trust fund balance will approach $1 billion in assets.

Employee Compensation and Collective Bargaining
The Budget includes $1.2 billion ($589.5 million General Fund) for increased employee
compensation, health care costs for active state employees, and retiree health care prefunding
for active employees. Included in these costs are collectively bargained salaries and benefit
increases as a result of contract negotiations and pay increases related to minimum wage
changes in Chapter 4, Statutes of 2016 (SB 3). Funding is also included for 2019 calendar year
increases in health care premiums and enrollment.
In addition, in the upcoming calendar year, the Administration will begin collective bargaining
negotiations with 4 of the state’s 21 bargaining units, whose contracts with the state will expire
in late June or early July 2018.

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Continuing Progress on Civil Service Reform
Over the years, efforts have been made to improve the state civil service system to help state
departments quickly recruit, hire, train, and develop employees through a merit-based process.
In 2015, the Governor initiated Civil Service Improvement (CSI), a comprehensive strategy to
systemically improve the civil service system. CSI efforts focus on improving hiring, recruiting,
succession planning, retention, training, and other civil service functions to allow California to
compete for and retain the best and brightest employees. To date, the state has made
important improvements in the state’s civil service system, including:
• Improved job searches online and automated the application process.
• Additional online examinations for job seekers.
• Improved benefits oversight and management.
• Increased recruitment of underrepresented communities, veterans, and persons with
disabilities.
• Developed more non-traditional apprenticeships to create a pool of talent for hard-to-recruit
jobs.
• Overhauled and bolstered leadership training programs and training requirements for state
managers, supervisors, and executives.
CSI efforts also continue to focus on consolidating the state’s multitude of job classifications to
streamline the civil service system. There are currently 17 classification types under review,
including consolidating a wide variety of analyst classifications into a single General Analyst
class and consolidating 36 information technology classifications into 9 general classes.
Although CSI efforts have accomplished a great deal, more progress is needed. The Budget
proposes additional statutory changes to make the civil service system more efficient and
transparent.

Redevelopment Agencies
Redevelopment agencies were created after the Second World War to allow cities and counties
to leverage property tax revenue to rehabilitate blighted urban areas for California's
growing postwar population. Redevelopment agencies received the incremental growth in
property tax revenue within their project areas after they were established, which would
otherwise have gone to cities, counties, special districts, and K-14 schools. Many
redevelopment agencies used this revenue to finance bonds whose proceeds paid for the

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redevelopment activities.
The tax increment financing model that redevelopment agencies used for decades became
increasingly unsustainable as each K-14 school district's minimum funding level consists of a
mix of property tax revenue and state General Fund revenue, with any shortfall in property tax
revenue backfilled by the General Fund. By 2010, the redirection of property tax revenue from
schools to redevelopment agencies cost the state $1.6 billion per year.
When the Administration assumed office in 2011, the state faced a budget deficit of over
$26 billion. Closing the deficit required a host of sweeping decisions, including eliminating
California's approximately 400 redevelopment agencies. Pursuant to Chapter 5, Statutes of
2011 (ABx1 26) and a California Supreme Court decision, the redevelopment agencies were
dissolved in February 2012, and each was replaced with a locally organized successor agency
that is tasked with retiring the former redevelopment agency's outstanding debts and other
legal obligations.
The winding down of the state's former redevelopment agencies continues to be a priority for
the Administration. The elimination of redevelopment agencies has allowed local governments
to protect core public services by returning property tax money to cities, counties, special
districts, and K-14 schools.
From 2011-12 through 2016-17, approximately $2.1 billion was returned to cities, $2.6 billion to
counties, and $781 million to special districts. The Budget anticipates that cities will receive an
additional $926 million in general purpose revenues in 2017-18 and 2018-19 combined, with
counties receiving $990 million and special districts $282 million. The Budget anticipates
that average annual property tax revenues of more than $1.2 billion will be distributed to cities,
counties, and special districts through 2021-22. This is a significant amount of unrestricted
funding that can be used by local governments to fund police, fire, housing, and other public
services.
From 2011-12 through 2016-17, approximately $7.3 billion was returned to K-14 schools.
The Budget anticipates Proposition 98 General Fund savings resulting from the dissolution of
RDAs will be $1.4 billion in 2017-18 and $1.6 billion in 2018-19. Average annual out-year savings
are estimated at $1.9 billion through 2021-22.
The Administration sponsored Chapter 785, Statutes of 2014 (SB 628), which restored the
ability of cities and counties to use tax increment financing for local development initiatives.
The bill allows cities and counties to create Enhanced Infrastructure Financing Districts. Unlike
the redevelopment agencies, Districts can only leverage property tax revenues from cities,
counties, and special districts that agree to participate and cannot leverage property tax

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revenues from K-14 schools.

Support for County Assessors’ Operations
The Budget includes $5 million annually for the next three years for a new initiative to assist in
the maintenance and equalization of the county property tax rolls. Proposed statutory language
describes the framework for the new program.

Housing
For decades, California has faced a shortage of housing due to historical underproduction of
adequate supply when compared to demand. While the state has identified 180,000 units of
housing needed annually to address the growing population, only 100,000 units on average
have been produced annually over the last eight years.
California local governments have primary control over land use and housing-related decisions.
Housing entitlements and permits are determined locality by locality, each with its own
community needs and challenges. Throughout the development process, each local
government may face pressures that discourage housing development, including community
opposition, incentive to approve sales tax-generating development over residential
development, and market conditions, such as high land and construction costs. These factors
often result in policies that increase development costs, including permitting and impact fees,
delays in permit approvals, and parking requirements.
In recognition of California's pronounced housing shortage, in 2016, the Administration
proposed a "by-right" proposal in conjunction with state funding to streamline local housing
approval and drive down per unit housing costs. This proposal was not adopted by the
Legislature.
In January 2017, the Administration put forward comprehensive policy principles to reduce local
barriers, limit construction delays, lower per-unit costs, provide production incentives,
strengthen compliance with existing laws, and establish a permanent source of ongoing
funding for affordable housing and related investments.
Within this framework, the Administration and Legislature developed a package that
included statutory changes to reduce per unit costs and increase production, a housing bond
and a real estate transaction fee. The 15 bills signed into law collectively shorten the housing
development approval process, provide incentives to streamline development, and promote
local accountability to adequately plan for needed housing. A real estate transaction fee was
established that will generate $258 million annually to invest in affordable housing production.

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Of these funds, 10 percent is dedicated to affordable homeownership and rental housing for
agricultural workers and their families. The housing packing also places a $4 billion bond on the
November 2018 ballot for voter approval which includes $3 billion in general obligation bonds for
various housing programs and $1 billion for veterans housing.
The state has continued to make a significant investment in affordable housing construction
through various grant and loan programs, including the Affordable Housing and Sustainable
Communities Program, No Place Like Home Program, and Veterans Housing and
Homelessness Prevention Program. Beyond these legislative changes and new funding
programs, the state has worked collaboratively across its housing agencies to improve
outcomes for its existing programs. The Tax Credit Allocation Committee, which administers the
Low Income Housing Tax Credit program, has made a number of regulatory changes in
collaboration with the Administration to increase the utilization of this program. These efforts
resulted in a historic high of 20,847 units financed with federal tax credits in 2016.
The California Housing Financing Agency has increased its multifamily lending activity each year
since the Great Recession, providing $369 million in financing in 2016-17 to support 2,100
affordable housing units. The agency also issued $682 million in private activity bonds for
affordable housing since 2015 and provided $4 billion to moderate-income families that do not
qualify for the low-income programs through the state’s First-Time Homebuyers Downpayment
Assistance Program.
The Budget continues the Administration’s commitment to improving existing programs and
maximizing its investment in housing (see Figure SWE-03). To implement the significant
changes included in the 2017 statewide housing legislative package, the Budget allocates
$3 million General Fund to the Department of Housing and Community Development, in
addition to resources from an estimated $258 million in real estate transaction fee revenue for
housing programs and proceeds from the housing bond that will be available upon voter
approval in the November 2018 election.

Voting System Replacement for Counties
The vast majority of voting technology used in California is from the late 1990s or early 2000s.
Much of the equipment has reached the end of its useful life. The age and lack of replacement
parts decreases the reliability and security of the equipment.
The Budget includes a one-time augmentation of $134.3 million General Fund to support the
purchase of all necessary hardware, software, and initial licensing for the replacement of voting
systems and technology in all 58 counties. This funding represents a 50-percent state share of
total voting system replacement costs; counties will be responsible for the other 50 percent.

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Chapter 832, Statutes of 2016 (SB 450), provided counties with the option to conduct
less-costly elections where all voters are sent a vote-by-mail ballot and regional centers are
established throughout the county to allow voters to vote at a convenient time and place in the
days leading up to an election.

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It is expected that most counties will transition to the vote center model authorized by SB 450,
which will reduce equipment costs. The costs assume all jurisdictions with more than 50
precincts will go to a vote center model, and counties with less than 50 precincts will continue
with the precinct model.

Tax Administration Reform
The Department of Finance's Office of State Audits and Evaluations (OSAE) released a
legislatively mandated review of the Board of Equalization in March 2017 that found "certain
board member practices have intervened in administrative activities and created inconsistencies
in operations, breakdowns in centralized processes, and in certain instances result in activities
contrary to state law and budgetary and legislative directives." OSAE's review also identified
errors in the allocation of sales tax revenue and other revenues totaling in the hundreds of
millions of dollars.
The Administration worked with the Legislature to enact Chapter 16, Statutes of 2017 (AB 102),
which initiated various reforms, including the creation of two new departments. Effective July
1, 2017, the majority of the Board was recast as the California Department of Tax and Fee
Administration (CDTFA), which performs all statutory duties formerly performed by the Board.
AB 102 also created the Office of Tax Appeals (OTA) effective July 1, 2017. Beginning January 1,
2018, OTA adjudicates the tax appeals formerly assigned to the Board, except for those related
to the constitutional duties performed by the realigned Board. The OTA adjudicates tax appeals
using panels with three administrative law judges selected through the civil service process.
The Board's authority is limited primarily to those duties specified in the State Constitution: the
equalization of county property tax rates, assessing specified inter-county and business
property, assessing taxes on insurers, and assessing and collecting alcohol excise taxes.
The Budget includes the following resources for the Board, CDTFA, and OTA:
• Board of Equalization—$30.4 million ($30 million General Fund) and 204 positions.
• California Department of Tax and Fee Administration—$664 million ($354 million General
Fund) and 4,270 positions.
• Office of Tax Appeals—$20 million General Fund and 80 positions.
With the sweeping reforms and creation of CDTFA, the Administration is undertaking an
expedited mission-based review to assess operations and determine the most efficient and
effective collection of sales and use tax, which aligns with the core mission and values of the
new department.

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Medicinal and Adult-Use Cannabis
The Medical Marijuana Regulation and Safety Act enacted in 2015 created a regulatory
framework for medical cannabis in California, and distributed the responsibility for state
licensing between three state entities—the Department of Food and Agriculture, the
Department of Public Health, and the Bureau of Cannabis Control. In November 2016, voters
approved Proposition 64, the Adult Use of Marijuana Act, which legalized the recreational sale
and use of cannabis to people over the age of 21. In addition, Proposition 64 levied new excise
taxes on the cultivation and retail sale of both adult use and medical cannabis. Chapter 27,
Statutes of 2017 (SB 94), integrated medical and adult use regulations to create the Medicinal
and Adult-Use Cannabis Regulation and Safety Act (Cannabis Act), which established the overall
framework for the regulation of medicinal and adult-use cannabis in California.
The Budget continues funding as approved in the 2017 Budget Act for cannabis regulatory
activities, including the processing of licenses and permits, enforcement, laboratory services,
information technology, quality assurance, and environmental protection. California’s three state
cannabis licensing authorities have emergency regulations in place for commercial medicinal
and adult-use cannabis, which includes state-licensed cannabis activity that became effective
on January 1, 2018.
As approved in Proposition 64, new excise taxes will be levied on the cultivation and retail sale
of both recreational and medical cannabis with tax revenues being deposited in the Cannabis
Tax Fund. The amount and timing of revenues generated from the new taxes are uncertain and
will depend on various factors including local regulations, and cannabis price and consumption
changes in a legal environment.
Proposition 64 specifically delineated the allocation of resources in the Cannabis Tax Fund,
which are not subject to appropriation by the Legislature. Pursuant to Proposition 64,
expenditures are prioritized as follows:
• Regulatory and administrative costs necessary to implement, administer, and enforce the
Cannabis Act. The Administration will use the initial revenues into the tax fund to repay the
$135 million General Fund loan used to support these activities while cannabis tax proceeds
were unavailable.
• Research and activities related to the legalization of cannabis, and the past effects of its
criminalization.
• Programs to support substance use disorder treatment, environmental impacts of cannabis
cultivation, and public safety. Because the tax proceeds dedicated to these programs are

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based on prior year actual tax collection, the Budget assumes that funding for these
programs will be available in 2019-20, consistent with Proposition 64.
Given the timing of the legalized market’s opening and the release of the Governor’s Budget,
the Administration is deferring all cannabis-related budget proposals until the May Revision.
While only a limited amount of data will be available at the May Revision, the Administration will
use the updated information to make more informed decisions about future resource needs.

Military Department
The Military Department is responsible for the command, leadership and management of the
California National Guard, Youth and Community Programs, State Military Reserve and the
Naval Militia. The Military Department Youth and Community Program serves California
communities and families by delivering national level, high-quality educational support
programs, in partnership with the educational community, within a military, academic structured
environment.
The Budget expands existing Youth and Community Programs. Specifically, the Budget
includes $6.5 million General Fund to update the statewide curriculum for the California Cadet
Corps, as well as expand the program to serve a total of 8,125 youths in 2018-19, growing to
nearly 22,000 youths in 2022-23. Currently, 51 schools serve 5,800 cadets. This augmentation
will enable the Military Department to expand the California Cadet Corps programs to a total of
175 schools by 2022-23.
The Budget also includes $2.4 million General Fund to implement a Porterville Military Institute
College Preparatory Academy in Tulare County to serve 500 students beginning in the fall of
2018, and $1.2 million General Fund to provide military personnel at the California Military
Institute in Riverside County. The Porterville Military Institute is modeled after the Oakland
Military Institute College Preparatory Academy that develops leaders of character by providing a
rigorous seven-year college preparatory program to promote excellence in the four pillars of
academics, leadership, citizenship, and athletics. The California Military Institute is a public
charter school that currently has no military presence on the campus. To improve outcomes for
youth at the California Military Institute, the Budget includes resources for the Military
Department to dedicate military personnel to provide cadets the leadership and development
training that is similarly offered to youth participating in the Oakland Military Institute. Using a
military framework, the goal of these Institutes is to graduate cadets who are capable of
meeting the admissions requirements of any college in the nation.

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Precision Medicine
In 2015, the Governor created the nation's first state-level initiative on precision
medicine. Precision medicine aims to improve health and healthcare through better use of
advanced computing, technology and data science. Building on the $23 million state
investment in precision medicine to date, the Budget proposes to establish the California
Institute to Advance Precision Health and Medicine with an additional $30 million one-time
General Fund appropriation to continue developing demonstration projects, incorporate
successful demonstration projects into the health delivery system, and further advance how
data science can be utilized in healthcare. The institute would be administered through a
collaboration between public and private nonprofit institutions, overseen by the Governor’s
Office of Planning and Research.

2020 Census
The Budget includes $40.3 million for statewide outreach and other activities related to the
2020 Census count. Statewide coordination of the multi-year, multi-lingual effort is critical to
obtain a complete and accurate count of California residents. The data collected by the
decennial census determines the number of seats California has in the U.S. House of
Representatives and is also used to determine federal funding levels for local communities.

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Infrastructure

T

he California Infrastructure Planning Act (Chapter 606, Statutes of 1999) requires the
Governor to submit a five-year infrastructure plan to the Legislature for consideration with
the annual budget bill. The 2018 Five-Year Infrastructure Plan (Plan) focuses limited available
resources on core state responsibilities. This Chapter, along with other information on the
Department of Finance website, meets the requirements of the Act.

History
When Governor Brown took office in 2011, the Plan had been published irregularly since the
passage of the California Infrastructure Planning Act. Recognizing the importance of protecting
state assets and planning for future infrastructure needs, the Governor renewed publication of
the Plan beginning in 2014, providing vital information on the status of current infrastructure
statewide, and a roadmap for future investments. The results of this continued commitment to
infrastructure planning are noteworthy—for example, $942 million was provided in 2015 and
2016 for thousands of deferred maintenance projects statewide, including roof replacements,
building system repairs and upgrades, and levee repairs. In addition, a significant long-term
commitment was made to the renovation and replacement of state office buildings in the
Sacramento region, including the State Capitol Annex, with the goal of improving and replacing
aging infrastructure and minimizing the state's need for more expensive leased space.
Significant investment of resources to address transportation deficiencies statewide are
underway. The Road Repair and Accountability Act of 2017 (SB 1) was recently signed into law,
reversing decades of decline in transportation funding by providing nearly $55 billion in

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additional funding over ten years for repairs and maintenance of the state's highway system,
and to improve critical transportation routes and corridors. The Administration has made
significant progress on the planning and development of the High-Speed Rail Project, which will
eventually transport Californians from the Bay Area to Southern California at speeds capable of
exceeding 200 miles per hour.
Additional resources have been provided to maintain and enhance the state's natural resource
infrastructure, including funding flood control projects that reduce flood risk and enhance
system resiliency to address the impacts of climate change, as well as improving operations
and maintenance of the flood management system. The Administration has also made an
ongoing investment in state parks to improve access, and maintain clean water supplies, clean
restrooms, trail systems, historic structures, and safe roads. If approved by voters in June
2018, the California Drought, Water, Parks, Climate, Coastal Protection, and Outdoor Access for
All Act of 2018 (SB 5) will authorize $4 billion in general obligation bonds for California’s parks,
water and flood control infrastructure, ocean and coastal protection, safe drinking water,
groundwater management and climate preparedness and resiliency.
Successful strategies to more efficiently fund infrastructure projects for the University of
California (UC) and the California State University (CSU) systems have been implemented.
Legislation was enacted in 2014 and 2015 that provided both UC and CSU with the authority to
fund capital projects and debt service from their annual support budgets. This provides the
universities with the flexibility to prioritize funding sources for their entire operations, including
infrastructure development.
Corresponding with the passage of the Kindergarten Through Community College Public
Education Facilities Bond Act of 2016 (Proposition 51), the Administration has pursued
measures to verify that taxpayers’ dollars are appropriately used to support projects funded
under the School Facilities Program. To accomplish this, the State Allocation Board
implemented the use of front-end grant agreements that define basic terms, conditions, and
accountability measures for participants that request funding through the program. Also, the
2017 Budget included statutory changes requiring the inclusion of audit instructions for the
expenditure of facility bonds in the annual K-12 Audit Guide.
Although the 2018 Plan highlights state-owned infrastructure planning efforts, the
Administration has made significant infrastructure investments at the local level as well.
Recognizing that groundwater is best managed locally, the Governor signed the Sustainable
Groundwater Management Act of 2014—a package of groundwater management bills that
directed cities, counties, and water districts to work together to prevent long-term
over-pumping of groundwater basins. In addition, the Administration committed $30 million to
construct water management infrastructure and habitat conservation and dust mitigation

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projects at the Salton Sea. Additional information is included in the Natural Resources Chapter.

Overview of the Plan
The construction and maintenance of key physical infrastructure is a core function of state
government. Infrastructure and capital assets allow for the delivery of public services and the
movement of goods across the state, both of which are essential components in fostering
continued economic growth in California. While there continue to be critical deficiencies in the
state’s infrastructure, including a significant backlog of maintenance on existing facilities after
years of underfunding, this Administration has demonstrated a renewed commitment to
infrastructure investment and to the long-term needs of the state.
The 2018 Plan evaluates the state's infrastructure needs in the overall context of available
funding sources. The vast majority of the funding proposed in the Plan is dedicated to the
state’s transportation system—more than 93 percent. This reflects the sheer size of the
system, the state’s commitment to building the first high-speed rail system in the United
States, and a funding plan to enhance the maintenance of the state’s roads and highways as a
result of new revenues that were authorized in SB 1. The Plan continues implementation of the
Water Quality, Supply, and Infrastructure Improvement Act of 2014 (Proposition 1) to help
address many goals of the Water Action Plan. In addition to transportation, the Plan specifically
addresses the infrastructure challenges for the K-12 and higher education systems. There is
increased investment in the state parks, and in facilities that support the state's courts, the
California Conservation Corps, and the California Department of Veterans Affairs, among others.
Budget challenges in the early 2000s resulted in a greater reliance on debt financing, rather
than pay-as-you-go spending. From 1974 to 1999, California voters authorized $38.4 billion of
general obligation bonds. From 2000 to 2010, voters expanded the types of programs funded by
bonds and authorized approximately $111.9 billion of general obligation bonds.
The Administration has greatly tempered the use of debt, supporting $24.1 billion of new
general obligation bonds from 2011 to 2018—including $8 billion on the ballot for Natural
Resources and Housing in 2018—and strengthening oversight of bond spending for educational
facility bonds enacted through initiative. Of all previously approved infrastructure bonds, debt
obligations of $73.4 billion in general obligation bonds and $9.3 billion in lease revenue bonds
remain outstanding. Additionally, there are $36 billion of general obligation and lease revenue
bonds ($31.3 billion and $4.7 billion, respectively) that are authorized but not yet issued, which
represents a significant decrease from the 2011 reported total of $48 billion. The bonds will be
issued when projects are approved and ready for construction. Additional information related to
general obligation and lease revenue bond issues can be found on the Finance website.
When the state borrows to pay for infrastructure, roughly one out of every two dollars spent on

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infrastructure investments pays interest costs, rather than construction costs. The amount of
funds required to service the debt had increased steadily over past years, but that growth has
slowed during this Administration. Annual expenditures on debt service grew from $2.9 billion
in 2000-01 to $6.4 billion in 2010-11—an average annual growth of 9.2 percent. Since that time,
debt service grew more slowly to $7.3 billion in 2017-18—an average annual growth rate of only
1.7 percent.
This Plan reflects the Governor’s proposal for investing $61 billion in state infrastructure over the
next five years, including $8.6 billion proposed in the Budget. This includes $1 billion General
Fund, $12 billion from various special funds, $4 billion from non-governmental cost funds
(including lease revenue bond funds), $848 million from general obligation bond funds,
$24.4 billion from federal funds, $3.6 billion from reimbursements and other governmental cost
funds, and $15.5 billion from high-speed rail funds. The Plan does not reflect additional funds
that will be available for infrastructure spending as required under Proposition 2 once the state
Rainy Day Fund reaches its constitutional limit. Expenditures of those funds will be addressed in
the future.
See Figure IFP-01 for a summary of the proposed funding by program area and Figure IFP-02 for
a summary by year, department, and fund source. A detailed listing of the specific projects
proposed to be funded can be found on the Finance website, which also identifies the
anticipated cost of the projects and the phase of the project to be funded.

Integrating Climate Change and Resiliency into
Planning and Investment
In April 2015, Governor Brown signed Executive Order B-30-15, which directed state agencies
to consider climate change in all planning and investment decisions. The order addresses
several pillars of the Governor’s climate change strategy, including establishing a statewide

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greenhouse gas emissions reduction target of 40 percent below 1990 levels by 2030, which
was adopted into law through Chapter 249, Statutes of 2016 (SB 32).
The order requires agencies to incorporate climate change impacts into infrastructure planning,
and sets forth a series of actions to increase the state’s resilience to climate change.
The Governor’s Office of Planning and Research (OPR) led a Technical Advisory Group to
develop guidance for how state agencies should integrate climate change into planning and
investment. The OPR published Planning and Investing for a Resilient California: A Guidebook
for State Agencies in November 2017. The guidance document provides a process for state

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agencies to integrate climate change into planning and investment decisions.
Implementation of the guidance document is being coordinated with the Strategic Growth
Council, the Government Operations Agency, and OPR’s Integrated Climate Adaptation and
Resiliency Program. The program established a permanent Technical Advisory Council to
coordinate resiliency efforts across state, local, and regional agencies, provide input on certain
state grant programs, develop a framework for financing resiliency, and establish metrics for
tracking progress.

Maintenance of Existing Infrastructure
Historically, due to budget reductions and other fiscal challenges, the state has not consistently
funded either the cost of maintaining its new capital investments or the deferred maintenance
on existing infrastructure. For example, although billions of dollars have been spent over the
past decade to build state facilities, less attention has been paid to the availability of permanent
funds to maintain these facilities.
Deferred maintenance is maintenance that has not been completed to keep state-owned
facilities in an acceptable and operable condition, and that is intended to maintain or extend
their useful life. Actions like replacing old equipment, repainting, reroofing, repairing wiring and
plumbing, dredging river or stream beds to restore original flow capacity, and repairing roads
are all examples of maintenance. In contrast, capital outlay is the creation of new buildings,
additions to and modifications of existing buildings, and includes projects that generally expand
the capacity or change the function of state-owned properties.
The 2015 and 2016 Budget Acts together allocated approximately $960 million ($942 million
General Fund and $18 million Motor Vehicle Account) for deferred maintenance projects at
levees and various state facilities to address the most critical statewide deferred maintenance
projects. These funds made a modest down payment to address the backlog of deferred
maintenance. At present, the reported statewide deferred maintenance need totals $67 billion,
as shown in Figure IFP-03.

Maintaining Transportation Infrastructure
Transportation has long represented the highest deferred maintenance need. Much of the state
highway system was built between the 1950s and early 1970s to serve a growing economy and
population. The state’s population continued to grow significantly in recent decades, resulting
in a corresponding increase in vehicle miles traveled and placing additional pressure on an aging
state highway system. Similarly, increased international trade, coupled with the country’s
dependence on the state’s port system, led to a substantial increase in trucking which imposed

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an even greater burden on the state transportation system. As cars became more fuel efficient,
revenues from taxes did not keep pace with the state’s increasing need for highway
maintenance and repairs.
In an effort to address deteriorating road conditions, SB 1 was signed into law in April 2017.
This Act provides increased funding to repair the roadways, both on and off the State Highway
System to address congestion, improve trade corridors and promote active transportation.
SB 1 provides nearly $20 billion over ten years (about $2 billion per year) for the maintenance
and repair of the State Highway System. This funding will be targeted toward pavement,
bridge, and culvert repair while allowing the state to maintain current funding levels for safety,
emergency and other transportation elements.
In addition to the maintenance and repair resources, SB 1 provides nearly $6 billion over ten
years (about $600 million per year) to improve critical trade corridors, congested corridors and

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create active transportation routes throughout the state. By focusing funding in these areas
California can promote a long-term, sustainable transportation system with decreased travel
times for both business and the traveling public.

Affordability—Debt Management
The state has long used debt financing as a tool for infrastructure investment, similar to the
private sector. Since 2000, the state significantly increased its reliance on debt financing—as
opposed to pay-as-you-go financing. In recent years, debt service was one of the fastest
growing segments of the budget. The Administration has taken actions to reduce this
growth—such as better management of projects’ cash needs and increased use of
pay-as-you-go financing. As shown in Figure IFP-04, debt service on infrastructure bonds is
expected to increase to $8.5 billion in 2021-22, assuming the Natural Resources and Housing
general obligation bonds are approved by the voters in 2018 and only limited new lease revenue
bonds are authorized. For more information on the state’s debt history, see the Finance
website.
The debt service ratio is a measure of relative indebtedness. It expresses the state’s debt
service level as a percentage of its General Fund revenues. The debt service ratio is projected
to decline slightly through 2021-22—mainly because of higher projected revenues—to
4.02 percent, assuming no significant additional General Fund-supported general obligation or
lease revenue bond debt.
Both the bond market and bond rating agencies consider a number of factors when evaluating a
state’s debt position. Two measures commonly used to determine a state’s debt position are
debt as a percent of state personal income and debt per capita.

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The ratio of a state’s debt to personal income is a reflection of the state’s debt compared to the
state’s wealth. According to the 2017 State Debt Medians Report by Moody’s Investors Service,
California’s total outstanding debt as a percentage of personal income is 4.2 percent. While this
is well above the national average of 3.0 percent (only two of the ten most populous
states—New York and Illinois—have more debt as a percentage of personal income), it is a
significant decrease from the total of 6.0 percent reported in 2011 (see Figure IFP-05).

Debt per capita measures each state resident’s share of the total debt outstanding. Last year,
California’s per capita debt was estimated to be $2,217, well above the national average of
$1,473 as reported by Moody's. California was ninth among the states in 2016 in terms of
overall debt per capita, and only two of the ten most populous states—New York and
Illinois—had higher debt per capita. Similar to the debt as a percent of state personal income,
the debt per capita has decreased from the total of $2,542 reported in 2011, while the national
average rose over the same period (see Figure IFP-06).

Significant Infrastructure Proposals
Description of the infrastructure for entities included in the Plan are located on the Finance
website.

Judicial Branch
The Trial Court Facilities Act of 2002 (SB 1732), transferred responsibility and ownership of court
facilities from counties to the state in addition to providing a mechanism and fee increases for
funding the construction, maintenance, and repairs of these facilities. In addition, Chapter 311,
Statutes of 2008 (SB 1407), was enacted to increase various fees, penalties, and assessments

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to support the construction, renovation, and operation of court facilities. However, the revenues
that were anticipated as a result of SB 1732 and SB 1407, have not materialized in the amounts
needed to renew and restore the state’s court facilities. Consequently, in 2012, the Judicial
Council was forced to halt 17 court construction projects.
Consistent with the transfer of responsibility for court facilities to the state, the Budget includes
$32.2 million from the Immediate and Critical Needs Account to complete the design of three
courthouse projects in Riverside/Mid-County, Sonoma and Stanislaus. The Budget also
commits to completing construction for the next ten courthouse projects ready to proceed to
construction from lease revenue bonds in the next two years, namely, projects in Imperial,
Riverside/Indio, Shasta, Siskiyou, and Tuolumne in 2018-19 and projects in Glenn,
Riverside/Mid-County, Sacramento, Sonoma, and Stanislaus in 2019-20.

Housing
The Veterans and Affordable Housing Bond Act of 2018 proposes a $4 billion bond on the
November 2018 ballot. The first $3 billion of the bond will support various existing housing
programs, including affordable multifamily housing, farmworker, transit-oriented development,
infill infrastructure, and homeownership programs, as well as matching grants for Local Housing
Trust Funds. These funds are anticipated to be awarded over five years. The remaining $1 billion
will be available to support home ownership for veterans, with downpayment assistance,
reduced fees and closing costs, and competitive interest rates.
The Budget includes $277 million local assistance for the Multifamily Housing Program,
assuming passage of the Veterans and Affordable Housing Bond Act of 2018. The Multifamily
Housing Program assists with new construction, rehabilitation and preservation of permanent
and transitional rental housing for lower income households.

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Natural Resources
If approved by voters in June 2018, the California Drought, Water, Parks, Climate, Coastal
Protection, and Outdoor Access for All Act of 2018 (SB 5) would authorize $4 billion in general
obligation bonds for California’s parks, water and flood control infrastructure, ocean and coastal
protection, safe drinking water, groundwater management and climate preparedness and
resiliency. The Budget proposes $1.02 billion to begin the first year of implementation should
the voters approve the bond measure. Funding in 2018-19 will be prioritized to support existing
programs, shovel-ready projects, and a phased-in approach for newly established programs.
For additional information, please see the Natural Resources Chapter.

California Conservation Corps
The California Conservation Corps (CCC) operates 8 residential and 18 non-residential facilities
in both urban and rural areas. These facilities provide employment, training, and educational
opportunities to young men and women, and assist federal, state, and local agencies, and
nonprofit entities with the conservation of California's natural resources.
The Budget includes $14.1 million General Fund to initiate four new residential center projects
in Auberry, Los Pinos, Greenwood, and Yountville, and to rehabilitate two existing centers in
Ukiah and Fortuna. Together, the four new residential centers are expected to add capacity for
approximately 390 additional corpsmembers.

Department of Corrections and Rehabilitation
The Department of Corrections and Rehabilitation (CDCR) operates 37 youth and adult
correctional facilities and 44 youth and adult camps. CDCR's aging infrastructure and changing
population drive significant infrastructure needs.
California experienced record levels of rainfall in the past year, and severe storms caused
significant damage to prison roofs. Failing prison roofs have resulted in damage to electrical
systems and housing units; interruptions in rehabilitation programs, education programs and
mental health treatment; and the development of mold. In continuation of the roof funding
provided in the 2017 Budget Act, the Budget includes $60.7 million General Fund to replace
roofs at the California Substance Abuse Treatment Facility, Salinas Valley State Prison, and
Ventura Youth Correctional Facility and $20 million General Fund for mold remediation efforts at
various facilities in 2018-19. This continues a multi-year strategy to address failing roofs,
with Calipatria State Prison and California State Prison, Corcoran being the next priorities.
The Budget also includes $35.9 million General Fund for projects that address a variety of

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infrastructure needs to support CDCR's programs, including mental health crisis beds,
statewide medication distribution, and cognitive behavioral treatment classrooms.

K-12 Education
Since enactment of the Smaller Classes, Safer Schools, and Financial Accountability Act
(Proposition 39 in 2002), local communities have increasingly funded a greater share of school
construction through passage of local bonds. Over the past two years, voters have approved
approximately 208 local bond measures authorizing more than $28 billion for school
construction and modernization. Voters also approved the Kindergarten through Community
College Public Education Facilities Bond Act of 2016, which provides approximately $7 billion of
state general obligation bonds to support the existing K-12 School Facilities Program. Bond
sales to support the program are based upon the approval of projects by the State Allocation
Board and the associated cash need reported by local educational agencies with approved
projects.
The Budget proposes approximately $640 million in bond authority for 2018-19 to fund new
construction, modernization, career technical education, and charter facility projects. Additional
detail regarding K-12 School Facilities is discussed in the K-12 Education Chapter.

Higher Education
Each year, millions of Californians pursue postsecondary degrees and certificates, enroll in
courses, or participate in other kinds of education and training. The three public segments
include the University of California (UC), the California State University (CSU), and the California
Community Colleges. The UC and CSU currently fund capital projects from their annual support
budget. This provides the universities with the flexibility to prioritize funding sources for their
entire operation, including infrastructure development. For this reason, neither UC nor CSU are
included in the Plan. However, in accordance with statute, both submit annual capital outlay
proposals for legislative review and Department of Finance approval.
The CSU submitted capital proposals totaling $1.4 billion ($1.2 billion Statewide Revenue Bonds
and $189 million campus funds). CSU continues to prioritize and refine this project list. The UC
submitted 2018-19 capital outlay proposals totaling $266 million ($156 million General
Fund-supported financing and $110 million non-state resources). Final approved project lists for
both CSU and UC will be submitted to the Legislature no earlier than April 1, 2018.
In 2016, voters approved the Kindergarten through Community College Public Education
Facilities Bond Act of 2016, which provides approximately $2 billion of state general obligation
bonds to support the improvement and construction of community college facilities.

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The community colleges report $21.5 billion of capital needs over the next five years. The
state’s investments must be focused on the most critical of these needs. The 2018 Plan
provides $576 million for the California Community Colleges for 21 capital outlay projects that
address critical fire and life safety issues.

Department of General Services
The Department of General Services manages approximately 34.3 million square feet of space
that supports a variety of state programs and functions.
The Budget includes $30.4 million General Fund for the continuation of the State Printing Plant
Demolition project ($815,000), and to initiate three new projects in Sacramento: the Gregory
Bateson Building renovation ($5.2 million), the Jesse Unruh Building renovation ($6.3 million),
and a new office complex project on Richards Boulevard ($18.1 million). These projects
represent a continuation of the DGS Ten Year Sequencing Plan, which provides a strategy for
the renovation or replacement of state office buildings in the Sacramento region.

Department of Veterans Affairs
The Department of Veterans Affairs (CalVet) operates eight veterans homes and three state
veterans cemeteries.
The Budget includes $15.7 million General Fund for the preliminary plans phase of a new Skilled
Nursing Facility at the Veterans Home of California, Yountville. The project represents CalVet’s
top priority—to address the changing nature of long-term care with a particular emphasis on
providing skilled nursing and memory care services in a non-institutional, homelike
environment. The Budget also includes $571,000 from the California Central Coast State
Veterans' Cemetery at Fort Ord Operations Fund for the working drawings phase for the
continuation of the California Central Coast Veterans Cemetery project in the City of Seaside.

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Demographic Information

Demographic Information

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alifornia’s population growth is slowing to match the overall U.S. rate. As the population
ages, the number of births falls, and international immigration is offset by migration to
other states. These changes are particularly striking when looking at patterns since 1980, and
show a population that has longer life expectancy, waits to have children, and has a different
racial and ethnic composition. Where and how Californians live throughout the state has also
evolved across the years.

Demographic Outlook
California’s population will continue to grow at less than 1 percent per year from 2018 to 2022
(see Figure DEM-01). While on par with the average growth rate of 0.8 percent since 2005, this
marks a slower rate of growth than for most of the years since 1980. California’s growth during
2016-17 was only slightly higher than the national growth rate of 0.7 percent.
Since 1980, California’s population has grown from 23 million to nearly 40 million in 2016.
At current rates of growth, the next doubling in population size will take approximately 85 years.
Personal income per capita in 2016 dollars also grew from around $30,000 to more than
$56,000. As the state has become wealthier, people live longer and wait to have children.
Lower net migration is also to be expected as the state has become more crowded.

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Demographic Information

Timing of Life Events
Since 1980, Californians have begun to stay in school longer, which delays their entry to the
labor force, along with delaying marriage and when they choose to have children. However, the
state also benefits from increases to longevity. In 1980, California was a relatively young state,
attracting large numbers of young in-migrants, with a median age of 29. With slowing
population growth, the median age had increased to 36 in 2016.
The percentage of the population age 25 and older with a bachelor’s degree or higher has
climbed from 19.6 to 32.9 percent from 1980 to 2016. Men and women are both spending
more time in school: expected years of schooling between ages 17-30 have risen from 3.8 years
in 1980 to 6.0 years in 2016 for women and from 3.9 years to 5.4 years for men. Labor force
participation rates for Californians aged 16-24 has fallen from 62 percent in 1980 to 50 percent
in 2016. At the other end of the spectrum, labor force participation rates for workers aged 65-74
has more than doubled from the 13 percent participation rate in 1980. Health and longevity
improvements, as well as economic conditions, have contributed to longer working lives.
The life expectancy of women has increased by 5.7 years from 78.0 in 1980 to 83.7 in 2015,
while the gains for men were even greater: male life expectancy increased by 8 years from 71
to 79. Figure DEM-02 illustrates a population pyramid that shows the male population on the
left and female population on the right, according to age with the youngest at the bottom and
oldest at the top.

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Demographic Information

Female labor force participation has continued to grow; 25-year old women in 2016 can expect
to spend approximately 30.6 more years in the labor force— 5.6 more years than their
predecessors in 1980. Men can expect to work 37.4 additional years in the labor force beyond
age 25, down 0.6 years since 1980. Women still spend an average of 6.8 fewer years working
than men over their lifetime, but the gap has decreased from 13 years in 1980.
By 1980, an increasing number of women born during the baby boom of 1946-64 had joined the
labor force. This was a major social and economic shift, signaling changing norms about
education, work, and family structure. The greater labor force participation rates of women over
time can be seen in the pyramid figure below in the increasing symmetry between the male
and female populations (in particular, the growth in the share of women 25-34 who are
employed or looking for work).

The total fertility rate—the number of children an average woman can expect to have in her
lifetime—of 1.8 in 2015 is similar to the rate of 1.9 in 1980. However, in 1980, the state was in
the midst of an echo boom with baby boomers having children, and would continue trending
upward until 1990 when it reached 2.5 children per woman. Since then, fertility has been on a
declining trend.
The average age at marriage has increased rapidly during 1980-2016, from 24 years old to
29 years old for women and from 26 to 31 for men. The average age at first birth for women
has increased from 25.4 in 1980 to 29.6 years old in 2016.

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Demographic Information

Figure DEM-03 shows a population pyramid graph by marital status—a greater share of young
women were unmarried at any given age in 2016 than was the case in 1980, especially notable
for women under 35.

Migration
Despite low fertility, the working age population is expected to remain at a stable size so long
as migration flows continue to bring young people to California. Over half of children born in
California today have at least one foreign-born parent, and the state’s population growth rate
would be much lower without net in-migration. Immigration has buffered California’s population
from some of the consequences of population aging, as new arrivals to California in prime
working ages make up for a dearth of children born in the state. The state attracts both
relatively high and low-skilled workers and relatively fewer in the middle (Figure DEM-04).
Although historically the majority of immigration to California came from Mexico and Latin
America, this pattern has changed over the last decade, and since 2011, the majority of new
arrivals come from Asian countries rather than Latin America. Throughout California's history,
immigrants have provided a significant portion of the state’s labor force and fueled economic
growth. In 1980, most immigrants arrived as young adults and with minimal education. In 2016,
over 50 percent of immigrants have Bachelor's degrees or higher, although 18 percent have not
completed high school.

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Demographic Information

Figure DEM-05 exhibits the change in the racial composition of the population since 1980.
The growth of the retirement-age cohorts was concentrated in the non-Hispanic White
population, with 21 percent of the White population being at least 65 years of age or older, and
only 7 percent of the Hispanic population 65 or older. By 2020, Hispanics will make up
48 percent of the college-age population.

Housing and Poverty
Between 2005 and 2015, California has averaged fewer than 80,000 net new housing units per
year, compared to an average of 147,000 per year for 1980 through 2005. When controlling for
a different population size, this is equivalent to adding 328 units for each 1,000 new residents in
2005-2015, in contrast with 1970-1980 when California added 620 units per 1,000 new
residents. Approximately one in five households in California in 2016 paid more than 50 percent
of their household income toward housing costs. In 2016, 54 percent of California households
owned their home, compared to 56 percent in 1980. Over half of all California renters pay
30 percent or more of household income towards housing, with more than 25 percent paying
50 percent or more.
These trends have resulted in growth in the number of persons in each household. As Figure
DEM-06 shows, much of the growth occurred in areas in relatively close proximity to growing
employment centers. Vehicle miles traveled in the state has also more than doubled, from
almost 88 billion in 1980 to more than 195 billion in 2016.

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Demographic Information

The official poverty rate from the 1980 decennial census was 11.4 percent, which has risen to
14.3 percent in the 2016 American Community Survey. Compared to other states, California
remains in the middle of the pack, moving up from 26th highest poverty rate in 1980 to the 20th
highest in 2016.
The poverty rate increase since 1980 differs by age group. The poverty rate for children under
16 rose from 16.0 percent in 1980 to 20.1 percent in 2016, although the largest increase in
poverty, from 15.4 percent to 19.8 percent, is in the college-age (16-24 years old) population.
The smallest change in the poverty rate between 1980 and 2016 can be found in the elderly age
group, which rose from 8.3 percent to 10.3 percent, respectively.
Within California, the poverty rate also varies by geography. Northern California and Central
Valley counties have experienced the greatest increase in the proportion of the population
below the poverty level. Fresno County's poverty rate increased from 14.5 percent in 1980 to
25.6 percent in 2016. Other counties, such as Tulare, Lake and Kern, had similar rate increases.
On the other hand, counties in the Bay Area have had little to no increase in poverty rates.
In fact, the poverty rate in San Francisco decreased from 13.7 percent in 1980 to 10.1 percent in
2016, and San Mateo County had the lowest poverty rate in California at 6.5 percent in 2016.

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 DEMOGRAPHIC INFORMATION

Figure DEM-06
Change in Persons per Household: California, 1980 and 2017

 

 

 

 

 

 

Percent change 1980 - 2017 

- More than 10 percent
- 0 percent to 10 percent

Decline



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Economic Outlook

Economic Outlook

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ontinued growth is expected throughout the forecast period, with unemployment rates
remaining low. However, inflation is beginning to rise in the U.S. and California, and the
Federal Reserve has raised the interest rate several times. The forecast does not incorporate
impacts from the federal tax bill passed at the end of 2017. Individuals and businesses may
change their behavior in response to new federal tax incentives, which may affect the economy
in many ways. The impacts will be assessed in the May Revision.
Besides the risks of a stock market correction, geopolitical events or an eventual recession
remain the highest risks to California’s economy.

The Nation—Continued Growth
The forecast assumes continued moderate economic growth over the next few years. In 2016,
real GDP grew by 1.5 percent, as increases in consumption were offset by weak business
investment. Business investment is expected to recover and consumption growth is expected
to continue. (See Figure ECO-01 for details.)
The U.S. unemployment rate dipped to 4.1 percent in November 2017, the lowest since
December 2000. Low unemployment is leading to higher wage growth. Meanwhile, jobs
continued to be added at a slower pace, as both the U.S. and California have fewer people
looking for work. U.S. inflation was 1.3 percent in 2016 and is expected to exceed 2 percent in
2017 as housing and energy costs rise. After the interest rate hike in December, the Federal
Reserve is expected to continue to increase interest rates until the benchmark rate reaches
3.2 percent in 2021. See Figure ECO-02 for highlights of the national and California forecasts.

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California—Slowing Growth
California’s unemployment rate fell to 4.7 percent in May and June of 2017, matching the
all-time low unemployment in November 2000. The unemployment rate then rose to around
5 percent and is expected to remain near that level throughout the forecast (Figure ECO-03).
Job growth is slowing, with an average of 21,000 non-farm payroll jobs added each month in
the first three quarters of 2017 after 2016 monthly gains of around 30,000 jobs. From 2011
through 2016, the service sector accounted for 88 percent of the 2.2 million jobs added. From
2017 to 2021, that growth will slow, and construction jobs within the goods-producing sector
will contribute almost 30 percent of the 1.2 million jobs added. Labor force growth was only
0.5 percent in 2017, but growth is expected to rise back to the population growth rate of
0.8 percent after 2018.
Average wages are rising faster than inflation, although at a slower rate than has been seen in
previous episodes of low unemployment. This is due partially to retirements. As older,
higher-paid workers are replaced by workers earlier in their careers, total wages and average
wages will grow slower than the wages of each individual worker. Total personal income will
also grow more slowly, since pension income is excluded from the economic personal income
calculation. (The exception is Social Security income that appears in transfer payments.)

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Economic Outlook

Overall personal income growth should rise to above 5 percent in 2018 before subsiding to
around 4 percent. As discussed in the Revenue Estimates Chapter, there will be increasing
divergence between taxable personal income and the economic series for personal income.
Consumer inflation has averaged 1.9 percent in California and 1.6 percent in the nation since
2010, as measured by the Consumer Price Index. Inflation began to pick up in 2016 due to
increasing housing costs, medical costs, and energy prices. Consumer inflation is expected to

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Economic Outlook

remain higher in California than the nation, with overall California inflation expected to average
3 percent in 2017 and 2018, and 2.9 afterwards.
Statewide housing permits averaged 109,000 in the first three quarters of 2017. However,
housing permits issued by local authorities are expected to remain well below levels needed to
account for population growth throughout the forecast period. This contributes to faster
inflation in the state. The statewide median sales price of an existing single-family home was
around $550,000 in the third quarter of 2017. While still below the high of almost $600,000 in
the second quarter of 2007, California’s prices are more than double the national median price of
around $250,000.
As can be seen in Figure ECO-04, median home prices in California have been rising faster than
median household income. As discussed in the Demographic Information Chapter, this is
leading to more crowded conditions, especially in areas where jobs are being added. The
housing constraints are assumed to lead to the slower job growth in the forecast.

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Economic Outlook

Risks and Challenges for a Changing Economy
The main risks to the California economic outlook are a stock market correction, an eventual
recession in the U.S., or geopolitical risks that affect U.S. growth.
This forecast assumed no large changes to federal taxes, but the S&P 500 had begun to rise on
the expectation of lower corporate taxes (see Figure ECO-05). This has continued since the
passage of the tax bill in December 2017. However, continued stock price growth would need
to be supported by underlying growth in the economy. Valuations of companies are relatively
high compared with historical benchmarks. In the 2007-2009 economic downturn, the S&P 500
index decreased by more than half. An adjustment in the expectations of investors regarding
future growth could be sudden. This would likely affect investment and hiring decisions at
California companies, even in the absence of a recession.
The risk of a U.S. recession also remains. More than eight years after the end of the last
recession, both the U.S. and California are at unemployment levels only seen near the end of an
expansion. While the recovery was much slower than in previous expansions, there appears to
be a limited amount of time that growth can be sustained. To keep growth on its current path,

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businesses would have to slow their hiring and wage increases in tandem with slowing
consumer demand. Otherwise, inflation will rise further, and imbalances that trigger a
recession would result.

Geopolitical events such as wars in the Middle East, conflicts in Asia, or other incidents could
also reduce U.S. growth or cause a recession. As with the rest of the U.S., the late 1980’s
trade policies in favor of a more integrated world market enabled many California companies to
take advantage of the more favorable world market access conditions by either selling their
products to new foreign market destinations, or by engaging in world supply chains which
enabled them to increase productivity and decrease production costs. As a result, California and
U.S. ratio of exports and imports of goods to GDP increased to 22 percent and 20 percent in
2016, respectively. Disruptions to trade would hit California particularly hard.

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Revenue Estimates

Revenue Estimates

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alifornia’s economy and revenues are expected to continue to grow somewhat faster
over the budget window than had been forecast at the 2017 Budget Act. The General
Fund revenue forecast has improved, reflecting a large share of wages going to high-income
taxpayers and stronger consumption and investment over the medium term. As a result, after
accounting for all transfers, except for transfers to the Rainy Day Fund, General Fund revenue is
higher than the 2017 Budget Act projections by $4.7 billion from 2016-17 through 2018-19.
These estimates do not include any impacts of the federal tax changes passed at the end of
2017. California does not automatically conform to federal tax law, which will limit the impact on
revenues. However, changes by individuals and businesses in response to federal tax
incentives will affect revenues in potentially unexpected ways. The impact of the federal tax
changes will be assessed at the May Revision.
Figure REV-01 compares the revenue forecasts, by source, in the 2017 Budget Act and the
Governor’s Budget. Revenue, including transfers, is expected to be $127 billion in 2017-18 and
$130 billion in 2018-19. The projected increase since the 2017 Budget Act is due to an improved
outlook for personal income tax and sales tax. The corporation tax is slightly lower. Over the
three fiscal years, personal income tax is up $2.9 billion, sales tax is up $1.5 billion, and
corporation tax is down $358 million.
The improved revenue forecast for personal income tax is driven by strong wage withholding
and capital gains. Because wage growth is not keeping up with the growth in withholding, it
appears that much of the wage growth is accruing to higher-income taxpayers, who have
higher-than-average marginal tax rates. Capital gains are expected to be somewhat lower in
2017 than estimated at the Budget Act, but to be significantly higher in 2018 and somewhat

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higher in later years, as well. The sales tax forecast has improved due to strong sales tax
receipts as well as a more favorable forecast for consumer spending and capital equipment
spending. The reduced corporation tax forecast reflects continued weak performance for
corporate tax receipts, even as corporate profits have been strong in 2017.
Figure REV-02 shows revenue from capital gains as a percentage of total General Fund tax
revenue. As seen from this table, the amount of revenue the General Fund derives from capital
gains can vary greatly from year to year. For instance, in 2007, capital gains contributed

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$10.9 billion to the General Fund. By 2009, the contribution from capital gains had dropped to
$2.3 billion. For 2018, capital gains are forecast to contribute $13.4 billion to General Fund
revenue—the highest amount ever.

Figure REV-03 shows capital gains reported on California tax returns from 1970 through
projections for 2018. Although the level of capital gains has grown significantly since 1970
(along with the economy and total personal income tax revenue), capital gains volatility has
been a constant. History suggests that above-normal levels of capital gains eventually drop off.
Forecasting capital gains is difficult because capital gains realizations are heavily dependent
upon stock market performance. This forecast assumed that the S&P 500 ended 2017 at 2,588
and will grow slowly for the next several years. While the stock market has outperformed the
Budget Act forecast, estimated income tax payments thus far in 2017 have only grown
modestly and 2016 capital gains appear to be much lower than forecast at the Budget Act.
Reflecting this divergent data, the capital gains forecast for 2017 is down somewhat from
Budget Act levels, but the capital gains forecast for 2018 and later has been revised upward.
The highest-income Californians pay a large share of the state’s personal income tax. For the
2015 tax year, the top 1 percent of income earners paid just under 48 percent of personal
income taxes. This percentage has been greater than 40 percent in 11 of the past 12 years.
The share of total adjusted gross income from the top 1 percent of income earners has
increased from 13.8 percent in 1993 to 24 percent in 2014. This number has exceeded 20
percent in 11 of the past 12 years. Consequently, changes in the income of a relatively small
group of taxpayers can have a significant impact on state revenues.

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These two related phenomena—significant reliance of the General Fund on capital gains and on
taxes paid by a small portion of the population—underscore the difficulty of forecasting
personal income tax revenue. The Rainy Day Fund helps address some level of volatility. Under
Proposition 2, when capital gains revenue is greater than 8 percent of General Fund tax
revenue, that windfall revenue is used to pay off General Fund debts and build up a reserve for
future downturns.
Along with California’s economy and demographic profile, California’s revenue structure has
changed significantly since 1975. For the 1975-76 Budget, total General Fund revenues were
$9.4 billion. Sales tax made up the largest share of General Fund revenue, at just under 40
percent. Personal income tax revenue made up less than a third of General Fund revenue, and
corporation taxes were about 13 percent. An estate tax in 1975 funded over 3 percent of the
General Fund. The current Budget includes total General Fund revenue of $132 billion, with
personal income taxes making up almost 70 percent of the total. Sales tax makes up
19.4 percent of General Fund revenue and the estate tax has been repealed. Although the
statutory sales tax base has changed very little since 1975, a continuing shift in the economy
from the consumption of taxable goods to the consumption of nontaxable services has led to a
dramatic drop in the share of personal income spent on taxable goods. On the tax policy front,
California has adopted many new tax changes in the intervening four decades:
• Corporations can elect to only report on their activities within the United States, as opposed
to having to report on their worldwide activities.

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• Personal income tax brackets and other parameters are indexed for inflation.
• The personal income tax structure is friendlier to families with children; the dependent
exemption credit has been increased and a state earned income tax credit has been
adopted.
• In 1975, the top personal income tax rate was 10 percent for joint returns with income over
$31,000. In 2018, the top rate is 12.3 percent for incomes over $1.1 million (plus 1 percent
for the Mental Health Services Tax for incomes over $1 million).
• Proposition 13 was adopted by voters in 1978. It limits the growth of property tax revenue
and, along with court cases, had the effect of shifting school funding from local
governments to the state government.
• Corporations now apportion their income to California using the portion of sales in
California, as opposed to a three-factor formula which also considered payroll and property
in California.
• The definition of nexus for sales and use tax was expanded in 2011 to include some remote
retailers who do not have a physical presence in California.
• Enterprise Zones were first established in 1984. They were repealed in 2013 and the use of
their tax credits are still being phased out.

Proposals To Encourage Additional Job Creation
California’s economy has added 2.6 million jobs since 2011. In support of this growth, California
repealed the ineffective enterprise zone and redevelopment programs and redirected part of the
saved revenue towards more effective programs, such as the sales tax exemption for
manufacturing equipment and the California Competes tax credit program. This past summer,
the exemption for manufacturing equipment was expanded to include equipment used for
green electricity production and food production. The Budget proposes the extension of the
California Competes program at $180 million for another five years. An additional $20 million is
proposed to provide direct assistance to small businesses. In addition, because many
Californians continue to struggle to find work, the Budget proposes a reconstituted $50 million
per year credit to encourage businesses to hire individuals with employment barriers.

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General Fund Revenue
Figure REV-04 shows the breakdown of General Fund revenues, excluding transfers, by taxation
type. Personal income tax contributes 69.3 percent of the total.

Long-Term Forecast
Figure REV-05 shows the forecast for the three largest General Fund revenues from 2016-17
through 2021-22. Total General Fund revenue from these sources is expected to grow from
$117.8 billion in 2015-16 to $142.8 billion in 2021-22. The average year-over-year growth rate for
this period is 4.2 percent.

The economic forecast reflects continued steady growth through 2022. The projected average
growth rate in U.S. real Gross Domestic Product over this period is around 2.2 percent.

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Planning for the Next Recession
Economic growth is forecast to continue over the next few years. However, a recession during
this period is possible, particularly in light of the length of the current expansion. As discussed
in the Economic Outlook Chapter, there are several economic risk factors that could either lead
to a recession or cause a significant slowdown in revenue growth. Continued shortages of
housing will require higher percentages of income to be spent on rent or mortgage costs,
limiting the amount of disposable income and reducing sales tax revenue. Even at high wages,
businesses may find it difficult to hire more people because of the housing shortage which
would limit wage and salary growth. Geopolitical events may also cause disruptions for
California corporations, many of which have a significant presence in global markets.
Even in a moderate recession, revenue declines could be significant. Figure REV-06 shows a
history of California’s three largest revenue sources—personal income tax, sales tax, and
corporation tax—along with revenue projections for the budget forecast and a moderate
one-year recession in 2019. Under this scenario, revenue losses result from a decline in wages
of about $90 billion compared to forecast (about 7 percent) and by a drop in capital gains
realizations due to a 30-percent stock market correction. The shaded areas in this figure show
the timing of the 2001 recession, the 2007 recession, and the recession scenario. While the
actual revenue declines in the past two recessions were significant (as shown in this figure), tax
law changes temporarily increased revenues to lessen the declines. Revenue losses in this
recession forecast would exceed $20 billion per year for two years, continue with several more
years of revenue declines in the range of $15 billion, and lead to a permanently lower revenue
base compared to the current forecast.

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Personal Income Tax
The personal income tax is expected to generate $82.9 billion in 2016-17, $89.4 billion in
2017-18, and $93.6 billion in 2018-19. These figures reflect a reduction of $304 million in
2016-17, and increases of $582 million in 2017-18 and $2.6 billion in 2018-19. The personal
income tax is the state’s largest revenue source and is expected to comprise 69.3 percent of all
General Fund revenues in 2018-19.
Modeled closely on federal income tax law, California's personal income tax is imposed on net
taxable income—gross income less exclusions and deductions. The tax rate structure is
progressive over the income spectrum. For the 2012 tax year, the marginal rates ranged from
1 percent to 12.3 percent. Proposition 30 created three additional income tax brackets for
families with rates of 10.3 percent for taxable income above $500,000, 11.3 percent for taxable
income above $600,000, and 12.3 percent for taxable income above $1,000,000. Proposition
30 held these tax brackets in effect for seven years—tax years 2012 to 2018. Voters approved
Proposition 55 in November of 2016, extending the three additional tax brackets through tax
year 2030.
The largest income source for the personal income tax is wages and salaries. Although the
year-over-year growth rate for wages tends to be less volatile than other income sources, wages
and salaries include some unpredictable types of compensation such as stock grants, restricted
stock units, stock options, and bonus payments. In 2015, taxes attributable to wages and
salaries accounted for nearly 58 percent of personal income tax revenues. Based on the

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economic forecast, wages and salaries are expected to increase 5.4 percent in 2017, 5.9 percent
in 2018, and 3.7 percent in 2019. The economic forecast increased the growth rates for 2017
and 2018 since the Budget Act, reflecting stronger near-term economic growth, while the
long-term forecast for wages has been downgraded anticipating slower economic growth. The
economic forecast shows personal income growing more slowly due to an increasing number
of retirements slowing wage growth as higher-income earners leave the work force and are
replaced by lower-wage earners. Taxable personal income, however, includes pension income,
which is excluded from the economic series for personal income. Recent data suggests that
the distribution of income gains among various income levels since the beginning of 2016 has
also been disproportionately distributed to high-income earners compared to prior years. The
growth rate in wage withholding receipts has been outpacing economic wage growth in 2016
and 2017, which has led to a higher forecast for wage withholding receipts since the Budget
Act.

Capital Gains
This forecast assumes that the S&P 500 ended 2017 at 2,588, and will grow annually at
approximately 0.4 percent. Though stock market levels are forecast to be higher than the
Budget Act, which assumed a 2017 year-end level of 2,398, long-term returns are forecast to be
lower due to its higher valuation. Although the stock market is expected to yield slow growth
going forward, the strong performance of the stock market in recent years is expected to lead
to continued above-normal capital gains through 2020.
This forecast estimates, based on cash receipts and partial-year tax data, capital gains in 2016 at
$107 billion, a downgrade from the Budget Act forecast of $115 billion, but still above normal
levels. Despite estimated tax payments in 2017 reflecting modest growth over the prior year,
the Budget forecasts capital gains to grow substantially year-over-year to $129 billion in 2017,
although this is still below the 2017 Budget Act level of $133 billion. Reflecting the strong stock
market performance and unrealized gains, 2018 capital gains are forecast at $133 billion, up
significantly from $126 billion at Budget Act. Capital gains are forecast to decline modestly
beginning in 2019 until reaching a normal level at 4.5 percent of personal income in 2021. The
return to a normal level of capital gains is one year later than what was assumed in the Budget
Act.
A portion of personal income tax revenue is deposited into a special fund instead of the General
Fund. Proposition 63, passed in November 2004, imposes a surcharge of 1 percent on taxable
income over $1 million. Revenue from the surcharge is transferred to the Mental Health
Services Fund and used to fund mental health programs. Revenues of $1.8 billion are
estimated for 2016-17, and projected to be $2.1 billion for 2017-18 and $2.2 billion for 2018-19
are projected. The General Fund and the Mental Health Services Fund shares of personal

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income tax revenues for 2016-17 through 2018-19 are shown in Figure REV-07.

Sales and Use Tax
The sales tax is expected to generate General Fund revenue of $24.9 billion in 2016-17,
$25.2 billion in 2017-18, and $26.2 billion in 2018-19. These figures reflect increases of
$378 million in 2016-17, $695 million in 2017-18, and $426 million in 2018-19. Receipts from the
sales tax, the state’s second largest revenue source, are expected to contribute 19.4 percent of
all General Fund revenues in 2018-19.
The sales and use tax (sales tax) is generally applied to the sale of merchandise, including
vehicles, in the state. Sales tax revenues are forecast by relating taxable sales to consumption
of goods and business investment. Higher projections of growth in taxable consumption and
business investment have increased the forecast relative to the Budget Act. However, the
improved outlook for sales tax does not reverse the long-term trend of deterioration of the sales
tax base. This deterioration is evidenced by taxable sales as a percentage of personal income
declining from over 50 percent in the late 1970s to 30 percent today.
Figure REV-08 displays total sales tax revenues for the General Fund and various special funds
for 2016-17 through 2018-19.

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Figure REV-09 displays the individual elements of the state and local sales tax rates.

Figure REV-10 shows combined state and local tax rates for each county, including special rates
for certain cities within those counties.
Motor vehicle and parts dealers were the largest contributor to the sales tax base in the
calendar year 2016, comprising nearly 13.3 percent of taxable sales. Food service sales saw
strong growth of 6.7 percent from 2015 to 2016 and was the second-largest contributor to the
sales tax base, with close to 12 percent. The third most significant contributor to the sales tax
base is wholesale trade, which comprised 11.6 percent of the sales tax base.
Since July 1, 2010, the General Fund portion of the sales tax no longer applies to gasoline.
Taxable sales, excluding gasoline, increased by 3.5 percent in 2015-16. Based on preliminary
data, it is estimated that taxable sales increased by 3.8 percent in 2016-17. Growth is expected
to increase to 4.6 percent in 2017-18, followed by 4.3 percent in 2018-19.

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 166

Figure REV-10

REVENUE ESTIMATES

Combined State and Local Sales and Use Tax Rates by County
(city rate provided if different from the county rate)

County
Alameda 
Albany, Hayward, Newark,
San Leandro,

Union City

Alpine 

Amador 
Butte 

Paradise

Calaveras 
Colusa 

Williams

Contra Costa 
Antioch, Concord, Hercules,
Orinda,
Pittsburg, Martinez,
San Pablo, Pleasant Hill
Moraga, Pinole, Richmond

El Cerrito
Del Norte 

El Dorado 
South Lake Tahoe
Placerville

Fresno 
Reedley, Selma
Sanger
Huron
Glenn 
Orland
Humboldt 
Arcata, Eureka, Fortuna
Trinidad
Rio Dell
Imperial 
Calexico, El Centro

lnyo 
Kern 
Ridgecrest, Wasco,
Arvin, Delano
Kings 
Corcoran

Lake 
Clearlake, Lakeport

Lassen 

Los Angeles 

Avalon, Commerce
Compton, La Mirada,
Long Beach, Pico Rivera,
South Gate, Lynwood,
Santa Monica
Madera 
City of Madera

Marin 
Novato
Corte Madera,
Larkspur, San Anselmo,
Sausalito
Fairfax, San Rafael

Tax Rate
9.25%

9.75%

7.25%
7.75%
7.25%
7.75%
7.25%
7.25%
7.75%
8.25%

8.75%

9.25%
9.75%
7.50%
7.25%
7.75%
8.25%
7.975%
8.475%
8.725%
8.975%
7.25%
7.75%
7.75%

8.50%

8.75%
7.75%
8.25%
7.75%
7.25%

8.25%

7.25%
8.25%
7.25%
8.75%
7.25%
9.50%
10.00%

10.25%

7.75%
8.25%
8.25%
8.50%

8.75%

9.00%

Rates in Effect on October 1, 2017

County
Mariposa 
Mendocino 
Point Arena, Willits
Ukiah, Fort Bragg
Merced 
Atvvater, Gustine
Los Banos, Merced
Modoc 
Mono 
Mammoth Lakes
Monterey 
Gonzales, King City
Carmel-by?the-Sea, Marina,
Monterey, Pacific Grove,
Sand City, Soledad
Del Rey Oaks, Salinas,
Seaside
Greenfield
Napa 
St. Helena
Nevada 
Grass Valley
Truckee
Nevada City
Orange 
La Habra
Stanton, La Palma,
Fountain Valley, Westminster
Placer 
Loomis
Plumas 
Riverside 
Hemet, Indio, La Quinta,
Cathedral City, Coachella,
Palm Springs, Temecula,
Menifee, Riverside
Sacramento 

Galt, Sacramento,
Rancho Cordova
Isleton
San Benito 
San Juan Bautista
Hollister
San Bernardino 
Montclair, San Bernardino
Town of Yucca Valley
San Diego 
El Cajon, Vista, Chula Vista
La Mesa
National City, Del Mar
San Francisco 
San Joaquin 
Manteca, Tracy
Lathrop
Stockton

BUDGET SUMMARY 2018-19

Tax Rate
7.75%
7.375%
7.875%
8.375%
7.75%

8.25%

7.25%
7.25%
7.75%
7.750%
8.250%

8.750%

9.250%

9.50%
7.75%
8.25%
7.50%
8.00%
8.25%
8.75%
7.75%
8.25%

8.75%

7.25%
7.50%
7.25%
7.75%

8.75%

7.75%
8.25%

8.75%
7.25%
8.00%
8.25%
7.75%
8.00%
8.75%
7.75%
8.25%
8.50%
8.75%
8.50%
7.75%
8.25%
8.75%
9.00%

County

San Luis Obispo 
Arroyo Grande, Atascadero,
Grover Beach, Morro Bay,
Paso Robles, Pismo Beach,
San Luis Obispo
San Mateo 
San Mateo
South San Francisco,
East Palo Alto, Belmont

Santa Barbara 
Guadalupe, Santa Maria
Santa Clara 
Campbell, San Jose
Santa Cruz 

Capitola, Santa Cruz,

Scotts Valley

Watsonville
Shasta 
Anderson
Sierra 
Siskiyou 
Mount Shasta, Weed
Dunsmuir, Yreka
Solano 
Vacaville
Rio Vista
Benecia, Fairfield,
Vallejo, Suisun City
Sonoma 
Healdsburg, Rohnert Park,
Santa Rosa, Sonoma
Sebastopol
Cotati
Stanislaus 
Ceres, Oakdale
Sutter
Tehama
Red Bluff
Corning
Trinity 
Tulare 
Tulare
Farmersville, Porterville,
Visalia, Dinuba
Lindsay
Tuolumne 
Sonora
Ventura 
Oxnard, Port Hueneme
Ventura
Santa Paula
Yolo 
West Sacramento
Woodland
Davis
Yuba 
Wheatland
Marysville

Tax Rate
7.25%

7.75%

8.75%
9.00%

9.25%

7.75%
8.00%
9.00%
9.25%
8.50%

9.00%

9.25%
7.25%
7.75%
7.25%
7.25%
7.50%
7.75%
7.375%
7.625%
8.125%

8.375%
8.125%
8.625%

8.875%
9.125%
7.375%
7.875%
7.25%
7.25%
7.50%
7.75%
7.25%
7.75%

8.25%

8.50%
8.75%
7.25%
7.75%
7.25%

7.75%

8.25%
7.25%

8.00%

8.25%
7.25%
7.75%
8.25%

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Revenue Estimates

A General Fund sales tax exemption for manufacturing equipment commenced July 1, 2014.
The sales tax exemption applies to purchases of manufacturing or biotechnology research and
development equipment, valued at up to $200 million in qualifying purchases per business, per
year. Utilization of this exemption was about $182 million in 2016-17, and is forecast to be
$235 million in 2017-18 and $291 million in 2018-19. The exemption was expanded beginning in
2018 to include manufacturing equipment used in electric power generation and agricultural
processing, accounting for additional utilization of $43 million in 2017-18 and $88 million in
2018-19.

Corporation Tax
The corporation tax is expected to generate $10.1 billion in 2016-17, $10.7 billion in 2017-18, and
$11.2 billion in 2018-19. These figures reflect reductions of $95 million in 2016-17, $239 million
in 2017-18, and $24 million in 2018-19. Corporation tax revenues are expected to contribute
8.3 percent of all General Fund revenues in 2018-19. These figures also reflect a reduction of
$248 million in 2017-18 and $259 million in 2018-19 due to the managed care organization tax.

Insurance Tax
Most insurance policies written in California are subject to a 2.35-percent gross premiums tax.
This tax takes the place of all other state and local taxes on insurance companies except those
on real property and motor vehicles. In general, the basis of the tax is the amount of gross
premiums received, less returned premiums. The insurance tax is expected to generate
General Fund revenues of $2.4 billion in 2016-17, $2.4 billion in 2017-18, and $2.5 billion in
2018-19. These figures reflect a reduction of $61 million in 2016-17, $100 million in 2017-18, and
$90 million in 2018-19. These figures also include a $151 million reduction in 2017-18 and a
$158 million reduction 2018-19 due to the managed care organization tax.

Alcoholic Beverage Taxes
In addition to the sales tax paid by retail purchasers, California levies an excise tax on
distributors of beer, wine, and distilled spirits. The tax rates per gallon are applied as follows:
(1) $0.20 for beer, dry wine, and sweet wine; (2) $0.30 for sparkling wine; and (3) $3.30 for
distilled spirits.
Alcoholic beverage revenue estimates are based on projections of total per capita consumption
and population growth for each type of beverage. Overall, consumption of alcoholic beverages
is expected to grow by about 2 percent in 2017-18 and 1.5 percent in 2018-19. Revenues from
this tax were $368 million in 2016-17 and are estimated to be $376 million in 2017-18 and

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$382 million in 2018-19.

Cannabis Excise Taxes
Proposition 64, the Adult Use of Marijuana Act, levies new excise taxes on the cultivation and
retail sale of both recreational and medical cannabis as of January 1, 2018. The cultivation tax is
$9.25 per ounce of flower, $2.75 per ounce of leaves, and $1.29 per ounce of fresh cannabis
plant to be paid on all recreational and medicinal cultivation of cannabis. In addition, there will
be a 15-percent tax on the retail price of cannabis. Cannabis excise taxes are expected to
generate $175 million in 2017-18 and $643 million in 2018-19. (See the Statewide Issues and
Various Departments Chapter for additional discussion.)

Cigarette Tax
The California Healthcare, Research and Prevention Tobacco Tax Act of 2016 (Proposition 56),
passed by the voters in November 2016, increased the excise tax rate on cigarettes, tobacco
products, and electronic cigarettes. The excise tax increased by $2 from 87 cents to $2.87 per
pack of 20 cigarettes on distributors selling cigarettes in California, effective April 1, 2017. The
equivalent excise tax on the distribution of other tobacco products such as cigars, chewing
tobacco, pipe tobacco, and snuff also increased by $2 from a $1.37-equivalent to a
$3.37-equivalent tax, effective July 1, 2017. Lastly, Proposition 56 newly imposes the
$3.37-equivalent tobacco products tax to electronic cigarettes. The $1.37-equivalent portion of
that tax was imposed beginning April 1, 2017 while the additional $2-equivalent tax was
imposed beginning July 1, 2017. The ad valorem excise tax rate on other tobacco products is
calculated annually by the California Department of Tax and Fee Administration based on the
wholesale price of cigarettes and the excise tax on cigarettes.
Revenues from the tax on cigarettes and other tobacco products are distributed as follows:
• Ten cents of the per-pack tax is allocated to the General Fund.
• Fifty cents of the per-pack tax, and an equivalent rate levied on non-cigarette tobacco
products, goes to the California Children and Families First Trust Fund for distribution
according to the provisions of Proposition 10 of 1998.
• Twenty-five cents of the per-pack tax, and a rate equivalent to 87 cents levied on
non-cigarette tobacco products and electronic cigarettes, is allocated to the Cigarette and
Tobacco Products Surtax Fund for distribution as determined by Proposition 99 of 1988.
• Two cents of the per-pack tax is deposited into the Breast Cancer Fund.
• As of April 1, 2017, two dollars of the per-pack tax, and an equivalent rate levied on

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non-cigarette tobacco products and electronic cigarettes, goes to the California Healthcare,
Research and Prevention Tobacco Tax Act of 2016 Fund for distribution according to the
provisions of Proposition 56 of 2016.
As of June 9, 2016, California raised the minimum age to legally purchase cigarettes and other
tobacco products from 18 to 21 years, with an exemption for active-duty military personnel.
Although raising the legal smoking age is expected to slow initiation rates among young
smokers, the negative revenue impact is forecast to be small through 2018-19.
Projections of cigarette tax revenues are based on projected per capita consumption of
cigarettes, population growth, and the impact from the higher smoking age as well as the
increased prices due to Proposition 56. Revenue estimates for other tobacco products, which
now include electronic cigarettes, also reflect recent law changes. The cumulative effect of
product price and tax increases, the increasingly restrictive environments for smokers, and
anti-smoking campaigns (including state campaigns funded by Proposition 99 Tobacco Tax and
Health Protection Act revenues and revenues from the Master Tobacco Settlement) have
reduced cigarette consumption considerably.
Annual per capita consumption (based on population ages 18-64) was 184 packs in 1980-81,
123 packs in 1989-90, 84 packs in 1997-98, and 34 packs in 2016-17. Due primarily to higher
prices from Proposition 56, per capita consumption is forecast to decline to 26 packs in 2017-18,
the first full fiscal year that Proposition 56 is in effect. Tax-paid packs of cigarettes were 804
million in 2016-17. In 2017-18, tax-paid packs of cigarettes are forecast to decline to 649 million.
Figure REV-11 shows the distribution of tobacco tax revenues for the General Fund and various
special funds for 2015-16 through 2017-18.

Other Revenues
Unclaimed Property
The Budget reflects receipts of $400 million in 2017-18 and $393 million in 2018-19. These
numbers reflect ongoing efforts to maintain holder compliance with Unclaimed Property Law.

Indian Gaming
The Budget reflects General Fund revenues from tribal gaming of $234.5 million in 2016-17,
$31.6 million in 2017-18, and $1.8 million in 2018-19. This decline reflects the approval of recent
compacts which redirect payments away from the General Fund to dedicated funds.

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Loan Repayments to Special Funds
The Budget reflects the repayment of loans to special funds based on the operational needs of
the programs requiring these repayments. Total repayments are projected to be $128 million
and $186 million in 2017-18 and 2018-19, respectively.

Property Taxes
Although the property tax is a local revenue source, the amount of property tax generated each
year has a substantial impact on the state budget because local property tax revenues allocated
to K-14 schools generally offset General Fund expenditures.
Assessed value growth is estimated based on statistical modeling and evaluations of real estate
trends. The median sales price of existing single-family homes rose by 5.5 percent in 2016,
with activity in the 2016 calendar year driving fiscal year 2017-18 assessed valuations for
property tax purposes. This is lower than the 6-percent increase in median sales prices that
occurred in 2015. While both median prices and sales volumes declined slightly from 2015 to
2016, the Budget anticipates property tax revenues will continue to show positive growth.
Demand for homes continues to outpace supply in many major population centers, and
California real estate continues to be an attractive investment for rental property investors as
well as long-term buyers.
Statewide property tax revenues are estimated to increase almost 6 percent in 2017-18 and
5.6 percent in 2018-19. Approximately 42 percent ($29 billion) of 2018-19 property tax revenues
will go to K-14 schools. While this amount includes $1.6 billion that schools are expected to

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receive in 2018-19 pursuant to the dissolution of the redevelopment agencies, it excludes the
$8.5 billion shifted from schools to cities and counties to replace Vehicle License Fee (VLF)
revenue losses stemming from the reduced VLF rate of 0.65 percent.

Special Fund Revenue
The California Constitution and state statutes specify into which funds certain revenues must
be deposited and how they are to be spent.
Total special fund revenues, excluding transfers, are estimated to be $56.2 billion in 2018-19.
Taxes and fees related to motor vehicles are expected to comprise 31.4 percent of all special
fund revenue in 2018-19. The principal sources are motor vehicle fees (registration, weight, and
vehicle license fees) and motor vehicle fuel taxes. During 2018-19, it is expected that about
$17.9 billion in revenues will be derived from the ownership or operation of motor vehicles.

Motor Vehicle Fees
Motor vehicle fees and taxes consist of vehicle license, registration, weight, driver license, and
other charges related to vehicle operation. Figure REV-12 displays revenue from these sources
from 2016-17 through 2018-19.
The Vehicle License Fee (VLF) is imposed on
vehicles registered in California that travel on
public highways. The current VLF tax rate is
0.65 percent. In addition, the Road Repair
and Accountability Act of 2017 (SB 1) added a
new graduated fee at $25 to $175 per vehicle
beginning November 1, 2017. These taxes
are imposed in lieu of a local personal
property tax on automobiles and are
administered by the Department of Motor
Vehicles. The number of vehicles in the state, the ages of those vehicles, and their most recent
sales price affect the amount of VLF collected. The total number of vehicles in
California—autos, trucks, trailers, and motorcycles, including vehicles registered in multiple
states—is estimated to be 32.9 million in 2017-18 and will be 32.9 million in 2018-19. The
forecast projects 2.5 million new vehicles registered in both 2017-18 and 2018-19.
Beginning April 1, 2017, the base vehicle registration fee increased by $10 and is indexed to
inflation. Including other fees in current law and inflation indexing, the total vehicle registration
fee is expected to be $82 in 2018.

Governor's Budget Summary — 2018-19

171

 hDsjD82tKrgA

Revenue Estimates

In addition to the VLF, truck owners pay a fee based on vehicle weight. Due partly to the
expected increase in truck sales, weight fee revenues are expected to be $1.12 billion in 2017-18
and increase 2.3 percent to $1.14 billion in 2018-19.

Motor Vehicle Fuel Taxes
The motor vehicle fuel tax, diesel fuel tax, and use fuel tax are the major sources of funds for
maintaining, replacing, and constructing state highway and transportation facilities. Over
one-third of these revenues are apportioned to local jurisdictions for a broad range of local road
projects, including both maintenance of existing roads and construction of new roads. In
addition, some jurisdictions choose to spend a portion of their allocation on improvements to
the state highway system in their region to decrease traffic congestion. Motor vehicle fuel tax
collections are shown in Figure REV-13.
Gasoline consumption increased 1.5 percent in
2016-17 compared to the prior fiscal year. While
continued gains in the average fuel economy of
cars and trucks on the road as well as the state’s
policies to reduce greenhouse gas emissions are
expected to support long-term declines in
gasoline consumption, lower gasoline prices
have supported continued gains in consumption
through 2016-17. Gasoline consumption is expected to decline 0.1 percent in 2017-18 and
0.6 percent in 2018-19 due to a combination of higher gas prices and a more fuel-efficient fleet.
Because most diesel fuel is consumed by the commercial trucking industry, consumption is
affected most significantly by general economic conditions. Robust industrial activity
contributed to an increase of 6.1 percent in diesel consumption in 2016-17. Diesel consumption
is expected to increase by 1 percent in 2017-18 and 0.5 percent in 2018-19.
The motor vehicle fuel tax (gas tax) is collected from distributors when fuel is loaded into
ground transportation for transport to retail stations. This fuel was taxed at a rate of 29 cents
per gallon in 2017-18 until November 1. With the passage of the Road Repair and Accountability
Act of 2017 (SB 1), a new 12-cent excise tax was added to gasoline sales beginning November
1, 2017, bringing the rate to 41.5 cents for the last eight months of 2017-18. The tax rate is
calculated at 45.7 cents per gallon in 2018-19. A portion of the excise rate is adjusted annually
to maintain revenue neutrality under a fuel tax swap implemented in 2010-11 that exempted
gasoline from the General Fund sales tax and increased the excise tax rate. Fiscal year 2018-19
is the last year that this adjustment will be made.

172

Governor's Budget Summary — 2018-19

 hDsjD82tKrgA

Revenue Estimates

Distributors pay the diesel fuel tax, which applies to both pure diesel fuel and blends, at the fuel
terminal. Diesel fuel for highway use is taxed at a rate of 16 cents per gallon in 2016-17. SB 1
increased the excise tax rate by 20 cents on November 1, 2017. As such, the excise tax on
diesel was 16 cents for the first four months of 2017-18 before increasing to 36 cents for the
remainder of 2017-18 and 2018-19. Dyed diesel fuel, which is used for off-highway purposes
such as farm equipment, is not taxed.
Beginning in 2020-21, the excise rates which apply to both gasoline and diesel will begin to
increase automatically to keep in line with inflation.

Summary of State Tax System
The state's tax system is outlined at the end of this section in Figure REV-14. Tax collections
per capita and per $100 of personal income are displayed in Schedule 2 in the Appendix. The
revenue generated from each state tax from 1970-71 through 2018-19 is displayed in Schedule
3 in the Appendix.

Governor's Budget Summary — 2018-19

173

 Figure REV-14

Outline of State Tax System

REVENUE ESTIMATES

 

as of January 1, 2018
Administering
Major Taxes and Fees Base or Measure Rate Agency Fund

Alcoholic Beverage Excise Taxes

Beer Gallon $0.20 Equalization General

Distilled Spirits Gallon $3.30 Equalization General

Dry Wine/Sweet Wine Gallon $0.20 Equalization General

Sparkling Wine Gallon $0.30 Equalization General

Hard Cider Gallon $0.20 Equalization General
Corporation

General Corporation Net income 8.84%? Franchise General

Bank and Financial Corp. Net income 10.84% Franchise General

Alternative Minimum Tax Alt. Taxable Income 6.65% Franchise General
Tobacco

Cigarette Package $2.872] Tax Fee Admin See below?

Other Tobacco Products Wholesale cost 65.08%3/ Tax Fee Admin See below3/
Insurance

Insurers Gross Premiums 2.35%? Insurance Dept. General

Health and Human Services

Managed Care Organization Tax Number of enrollees Various5? Health Care Servrces Special Fund

Cannabis
Cannabis Excise
Cultivation-Flower
Cultivation-Trim
Cultivation-Fresh Plant

Motor Vehicle
Vehicle License Fees (VLF)
Transportation Improvement Fee

Retail Cost
Ounce
Ounce
Ounce

Market value
Market value

15.00% Tax Fee Admin
$9.25 Tax Fee Admin
$2.75 Tax Fee Admin
$1.29 Tax Fee Admin

0.65% DMV
$25-$175 DMV

Cannabis Tax Fund
Cannabis Tax Fund
Cannabis Tax Fund
Cannabis Tax Fund

VLF, Local Revenuee/
Transportation

Fuel?Gasoline Gallon $0.415" Tax Fee Admin Motor Vehicle Fuel"
Fuel?Diesel Gallon $0.369? Tax Fee Admin Motor Vehicle Fuel
Registration Fees Vehicle $82.00 DMV Motor 
Weight Fees Gross Vehicle Wt. Various DMV State Highway
Personal Income Taxable income Franchise General
Proposition 63 Surcharge Taxable income $1 million 1.0% Franchise Mental Health Services
Alternative Minimum Tax Alt. Taxable Income 7.0% Franchise General

Retail Sales and Use Sales or lease of taxable items 7.25%12? Tax Fee Admin
1? Minimum Tax is $800 per year for existing corporations. New corporations are exempt for their first taxable year.

See below12?

2?This tax is levied at the combined rate of 10 cents/pack of 20 cigarettes for the General Fund, 25 cents/pack for the Cigarette and Tobacco Products
Surtax Fund, 2 cents/pack for the Breast Cancer Fund, 50 cents/pack for the California Children and Families First Trust Fund, and $2 for the California
Healthcare, Research and Prevention Tobacco Tax Act of 2016. The additional $2 excise tax was effective as of April 1, 2017.

3[The surtax rate is determined annually by the Caifornia Department of Tax and Fee Administration and is equivalent to the combined rate of tax applied
to cigarettes, with funding for the Cigarette and Tobacco Products Surtax Fund and California Children and Families First Trust Fund. Effective July 1,
2017, through June 30, 2018, the rate is 65.08 percent of the wholesale cost.

4?Ocean marine insurance is taxed at the rate of 5 percent of underwriting profit attributable to California business. Special rates also apply to certain
pension and profit sharing plans, surplus lines, certain health insurance, and nonadmitted insurance.

5[From July 1, 2016 to June 30, 2019, a tax is levied on health care plans at various rates based on enrollment in each applicable health plan using
October 2014 to September 2015 data.

6/ For return to cities and counties. Trailer coach license fees are deposited in the General Fund.

7?As part of SB 1 implemented beginning November 1, 2017, an add-on rate of 12 cents went into effect on top of the existing rate of 29.7 cents.
Beginning in 2020 the rates will grow to keep in line with inflation.

8/ For administrative expenses and apportionment to State, counties and cities for highways, airports, and small craft harbors.

9?As part of SB 1, two 10-cent add-on rates went into effect on top of the existing 16-cent rate. Beginning in 2020 these rates will grow to keep in line
with inflation.

10?For support of State Department of Motor Vehicles, California Highway Patrol, other agencies, and motor vehicle related programs. A $10 increase
was effective April 1, 2017.

11?Proposition 30 was passed by the California voters in November 2012. Proposition 30, for tax years 2012 through 2018, created three new income tax
brackets with rates of 10.3 percent for taxable income over $250,000, 11.3 percent for taxable income over $300,000, and 12.3 percent for taxable
income over $500,000. Proposition 55 was passed by the California voters in November 2016 and extended these new income tax brackets until 2030.
12?The 7.25-percent rate includes the rates for General Fund, Special Funds, and uniform local rates. Additionally, cities and counties may generally
assess up to an additional 2.00 percent to the statewide rate.

1 74 BUDGET SUMMARY 2018-19

STAFF ASSIGNMENTS

STAFF ASSIGNMENTS

BUDGET SUMMARY 2018-19 1 75

Staff Assignments

hDsjD82tKrgA

STF01_949

Executive Office
Michael Cohen

Director of Finance
(916) 445-4141
 
 
 

Amy Costa  
Chief Deputy Director, Budget  
(916) 445-9862  

 
 
 

Todd Jerue  
Chief Operating Officer  
(916) 445-4923  

 
 
 

Jacqueline Wong-Hernandez
Chief Deputy Director, Policy
(916) 445-8582
Kari Krogseng
Chief Counsel
(916) 322-0971

H.D. Palmer  
Jolie Onodera
Deputy Director, External Affairs  
Legislative Director
(916) 323-0648   (916) 445-8610

  
Diane Cummins
 
 
Special Advisor to the Governor,
  
State and Local Realignment
  
(916) 445-4141

Budget Program Areas
Audits and Evaluations, Departmental
Administration, Employee Compensation,
Information Services, IT Fiscal Oversight,
Labor, Local Government, Housing,
State Pension Systems, and Tax Administration 

Erika Li, PBM* .  .  .  .  .  .  .  .  .  .  .  .  . (916) 445-3274

Budget Planning and Preparation,
Cash Management, Statewide Budget Issues,
and Statewide Accounting Policies and Training 

Veronica Chung-Ng, PBM .  .  . (916) 445-5332

Corrections and Rehabilitation, Judicial Branch,
Emergency Services, Department of Justice,
General Government, and Business and
Consumer Services  

Amy Jarvis, PBM  .  .  .  .  .  .  .  .  .  . (916) 445-8913

Education 

Jeff Bell, PBM .  .  .  .  .  .  .  .  .  .  .  .  . (916) 445-0328

Health and Human Services 

Kristin Shelton, PBM .  .  .  .  .  .  . (916) 445-6423

Natural Resources, Energy, Environment,
Capital Outlay, and Transportation 

Karen Finn, PBM .  .  .  .  .  .  .  .  .  .  . (916) 324-0043

Demographics, Economics, and Revenues 

 

Irena Asmundson,
Chief Economist and PBM .  . (916) 322-2263

*Program Budget Manager

176

Governor's Budget Summary — 2018-19

 hDsjD82tKrgA

Appendices and Schedules

Appendices and Schedules

Governor's Budget Summary — 2018-19

177

 Budget Process Overview
The Governor's Budget is the result of a process that begins more than one year before the Budget
becomes law. When presented to the Legislature on January 10 of each year, the Governor's Budget
incorporates revenue and expenditure estimates based upon the most current information available
through early to mid-December. In the event the Governor would like to change the Budget presented to
the Legislature, including adjustments resulting from changes in population, caseload, or enrollment
estimates, the Department of Finance proposes adjustments to the Legislature during budget hearings
through Finance Letters. In May, Finance submits revised revenue and expenditure estimates for both
the current and budget years to the Legislature. This update process is referred to as the May Revision.
Finance also prepares monthly economic and cash revenue updates during the fiscal year. The list below
describes the key documents used in the budget process.
Title

Purpose

Prepared/Issued by

When

Budget Letters

Convey the Administration's guidelines for
budget preparation to agencies and
departments.

Governor/Finance

January through
December

Budget Change
Proposals

Documents that propose to modify or
change the existing level of service,
propose new programs, or delete existing
programs.

Agencies and
departments submit
to Finance analysts

August and
September

Governor's Budget

Governor's proposed budget for the
upcoming fiscal year.

Governor/Finance

January 10

Governor's Budget
Summary

A summary of the Governor's proposed
budget.

Governor/Finance

January 10

Budget Bill

Requests spending authorization to carry
out the Governor's expenditure plan
(legislative budget decision document).

Finance/Legislature

January 10

Multi-Year
Projection

Estimated General Fund revenues and
expenditures for the ensuing fiscal year
and the three fiscal years thereafter, as
required by Section 12.5 of Article IV of
the California Constitution.

Finance

January, May,
and Budget
enactment

Analysis of the
Budget

Analysis of the Budget, including
recommendations for changes to the
Governor's Budget.

Legislative Analyst

February

May Revision

Update of General Fund revenues,
expenditures, and reserve estimates
based on the latest economic forecast
and changes in population, caseload, or
enrollment estimates.

Finance

Mid-May

Budget Act

The primary annual expenditure
authorization as approved by the
Governor and Legislature, including a
listing of the Governor's vetoes.

Legislature/Governor

Late June or
enactment of the
Budget

Final Budget
Summary

Update of the individual Budget Act items
with changes by the Governor's vetoes,
including certain budget summary
schedules.

Finance

Summer

Final Change Book

Update of changes to the detailed fiscal
information in the Governor's Budget.

Finance

Summer

GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 1

 Adjustments in Accounting Methods and
Prior Year Fund Balances
Government Code section 13344 requires the Department of Finance to clearly note in the
Governor’s Budget or related documents any adjustments of prior year fund balances and
accounting methods. This requirement is to ensure the closest possible comparability of the
Governor’s Budget with the State Controller’s Budgetary-Legal Basis Annual Report (Annual
Report).

Accounting Methods
Starting with fiscal year 2017-18, Fund 8001 Teachers’ Health Benefits Fund, which is
administered by the California State Teachers’ Retirement System, has transitioned from the
cash basis of accounting to the full accrual basis. The change in the basis of accounting results
in a minor adjustment in the fund’s beginning balance and is more consistent with the Generally
Accepted Accounting Principles.

Prior Year Fund Balances
Government Code section 13344 requires state departments to prepare and maintain financial
and accounting data for inclusion in the Governor’s Budget, Budget Act and related documents,
and the State Controller’s Annual Report, according to the methods and bases provided in
regulations, budget letters, and other directives of Finance. Consistent with this requirement,
Finance has continued its efforts in instructing and assisting departments in the reconciliation of
special funds between the Governor’s Budget documents provided to Finance and the year-end
financial statements provided to the State Controller’s Office by departments. Departments that
are the designated fund administrators continue to be primarily responsible for the
reconciliation, and Finance works very closely with the departments to ensure this is or will be
completed for all special funds. Special fund balances included in the Governor’s Budget were
reconciled using the best information available at the time. However, final balances for the
Annual Report and certain actual revenue or expenditure amounts are not available during the
preparation of the Governor’s Budget. Therefore, there will be some remaining variances in the
spring when final balances become available. Finance will follow up the efforts in the spring to
evaluate if additional budget changes are necessary.

Appendix 2

GOVERNOR'S BUDGET SUMMARY 2018-19

 Statewide Financial Information
Provides various statewide displays of financial information included in the Budget that may be the most
useful to the public, private sector, or other levels of government. Each statewide display includes a
description of the information included.
Schedule 1 General Budget Summary—Total statewide revenues and expenditures for the General
Fund and special funds, and expenditure totals for selected bond funds.
Schedule 2 Summary of State Tax Collections—State tax collections per capita and per $100 of
personal income.
Schedule 3 Comparative Yield of State Taxes—Revenues for major state taxes.
Schedule 4 Positions and Salary Cost Estimates—Position data and corresponding dollar amounts.
Schedule 5A Statement of Estimated Accounts Payable and Accounts Receivable—Actual payable
and receivable amounts as of the end of the last fiscal year, and estimated amounts for the end of the
current fiscal year and the next fiscal year.
Schedule 5B Actual Past Fiscal Year Cash Flow—Actual receipts, disbursements, borrowable
resources, and cash flow loan balances for the last fiscal year.
Schedule 5C Estimated Current Fiscal Year Cash Flow—Projected receipts, disbursements,
borrowable resources, and cash flow loan balances for the current fiscal year.
Schedule 5D Estimated Budget Fiscal Year Cash Flow—Projected receipts, disbursements,
borrowable resources, and cash flow loan balances for the next fiscal year.
Schedule 6 Summary of State Population, Employees, and Expenditures—Historical data of state
population, employees, personal income, revenues, and expenditures.
Schedule 7 General Fund Statement of Fund Balance—Available upon request. Contact the
Department of Finance, Budget Operations Support Unit at (916) 445-5332.
Schedule 8 Comparative Statement of Revenues—Detail of General Fund and special fund revenues
by source for the past, current, and budget years within the following categories: (1) major taxes and
licenses, (2) minor revenues, and (3) transfers and loans.
Schedule 9 Comparative Statement of Expenditures—Detail of General Fund, special fund, selected
bond fund, and federal fund expenditures included in the Governor’s Budget by the following categories:
(1) State Operations, (2) Local Assistance, (3) Capital Outlay, and (4) Unclassified.
Schedule 10 Summary of Fund Condition Statements—A listing in alphabetical order of the beginning
reserve, revenues, expenditures, and ending reserve for the General Fund and each special fund for the
past, current, and budget years.
Schedule 11 Statement of general Obligation Bond and Commercial Paper Debt of the State of
California—List of all general obligation bonds, including: maturity dates, authorized amount of bond
issues, amounts of unissued bonds, redemptions, and outstanding issues, as well as authorized and
outstanding commercial paper.
Schedule 12A State Appropriations Limit Summary—Summary of Schedules 12B through 12E
provides a calculation of the appropriations subject to the State Appropriations Limit and the Limit Room.

GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 3

 Schedule 12B Revenues to Excluded Funds—List of revenues in special funds NOT included in the
calculation of total appropriations subject to the State Appropriations Limit.
Schedule 12C Non-Tax Revenues in Funds Subject to Limit—Total of non-tax General and special
fund revenues deposited in funds that are otherwise included in the calculation of total appropriations
subject to the State Appropriations Limit.
Schedule 12D State Appropriations Limit Transfer from other Funds to Included Funds—Detail of
transfers between funds that are used in calculating the appropriations subject to the State Appropriations
Limit.
Schedule 12E State Appropriations Limit Excluded Appropriations—Exclusions from appropriations
subject to the State Appropriations Limit.

Appendix 4

GOVERNOR'S BUDGET SUMMARY 2018-19

 SCHEDULE 1
GENERAL BUDGET SUMMARY1/
AT 2018-19 GOVERNOR'S BUDGET
(In Thousands)
Reference
to
Schedule
2016-17
Prior year resources available
Revenues and transfers
Expenditures
Fund Balance

Selected Bond
Fund
Expenditures

Special
Funds

$5,029,305
118,668,855
119,087,456
$4,610,704

$20,913,991
47,098,850
44,254,712
$23,758,129

Reserve for Liquidation of
Encumbrances 2/
Reserves for Economic
Uncertainties 3/
Special Fund for Economic
Uncertainties 3/

1,164,703

--

--

23,758,129

3,446,001

--

Budget Stabilization
Account/Rainy Day Fund

6,713,422

2017-18
Prior year resources available
Revenues and transfers
Expenditures
Fund Balance

10
8
9
10

General
Fund

$4,610,704
127,251,523
126,511,312
$5,350,915

$23,758,129
55,912,323
55,851,453
$23,818,999

Reserve for Liquidation of
Encumbrances 2/
Reserves for Economic
Uncertainties 3/
Special Fund for Economic
Uncertainties 3/

1,164,703

--

--

23,818,999

4,186,212

--

Budget Stabilization
Account/Rainy Day Fund

8,411,422

--

$5,350,915
129,791,458
131,690,040
$3,452,333

$23,818,999
61,470,022
56,154,020
$29,135,001

1,164,703

--

--

29,135,001

2,287,630

--

13,461,422

--

2018-19
Prior year resources available
Revenues and transfers
Expenditures
Fund Balance
Reserve for Liquidation of
Encumbrances 2/
Reserves for Economic
Uncertainties 3/
Special Fund for Economic
Uncertainties 3/
Budget Stabilization
Account/Rainy Day Fund

10
8
9
10

10
8
9
10

Expenditure
Totals

$2,340,008

$165,682,176

$6,317,567

$188,680,332

$2,475,361

$190,319,421

1/

The General Budget Summary includes the revenues and expenditures of all state funds that reflect the cost of state government
and selected bond fund expenditures. The transactions involving other nongovernmental cost funds are excluded.
2/

The Reserve for Liquidation of Encumbrances represents an amount which will be expended in the future for state obligations for
which goods and services have not been received at the end of the fiscal year. This reserve treatment is consistent with
accounting methodology prescribed by Generally Accepted Accounting Principles (GAAP) and Government Code Sections 13306
and 13307.

3/

The Special Fund for Economic Uncertainties and the Reserves for Economic Uncertainties are reserve accounts for the General
and special funds as provided by Section 5 of Article XIIIB of the California Constitution.

GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 5

 SCHEDULE 2 AT 2018-19 GOVERNOR'S BUDGET
SUMMARY OF STATE TAX COLLECTIONS
(Excludes Departmental, Interest, and Miscellaneous Revenue)

Fiscal
Year
Beginning
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
p/
2015
e/
2016
e/
2017
e/
2018

Per Capita
Personal
Income1/, 2/
$3,870
4,189
4,668
4,962
5,210
5,652
6,116
6,722
7,306
7,953
8,660
9,656
10,750
11,933
13,131
13,738
14,549
15,880
16,790
17,604
18,529
19,652
20,623
21,579
21,825
22,627
22,929
23,498
24,566
25,920
27,152
29,215
30,713
33,353
33,639
33,836
35,099
37,364
39,347
42,070
43,331
43,860
42,092
43,314
45,850
48,329
48,522
51,266
54,626
56,238
58,082
60,589

State Tax Collections
(Dollars in Millions)
General

Taxes per Capita1/
General

Taxes per $100 of
Personal Income3/
General

Fund

Total

Fund

Total

Fund

Total

$3,558
3,963
4,126
4,290
5,213
5,758
6,377
8,043
9,050
10,781
12,951
14,188
16,904
17,808
19,053
19,567
22,300
25,515
26,974
31,331
31,228
35,647
37,248
36,828
40,072
39,197
38,351
41,099
44,825
47,955
53,859
58,199
70,027
75,668
62,679
64,879
70,229
80,070
90,468
93,237
95,290
79,398
84,537
89,910
82,850
95,444
101,187
112,158
117,083
120,717
128,103
133,922

$4,676
5,173
5,409
5,598
6,597
7,231
7,877
9,572
10,680
12,525
14,825
16,201
19,057
20,000
21,501
22,359
25,674
29,039
30,898
35,368
35,611
40,613
43,052
43,556
48,856
48,230
48,941
50,648
54,805
58,400
64,826
69,724
81,773
88,147
73,295
75,420
81,628
93,764
105,860
109,390
111,778
95,020
99,284
106,942
106,351
119,798
127,388
139,983
144,154
146,457
158,593
168,137

$185.55
203.94
208.96
214.08
256.22
279.72
305.57
379.85
420.19
491.48
579.41
621.30
726.83
748.80
784.78
788.83
880.14
988.34
1,021.63
1,158.18
1,126.67
1,255.49
1,278.16
1,234.66
1,315.62
1,264.93
1,224.72
1,303.75
1,413.51
1,500.33
1,659.61
1,770.96
2,095.45
2,225.47
1,816.12
1,856.95
1,984.49
2,239.55
2,514.02
2,572.28
2,606.95
2,154.26
2,280.02
2,408.20
2,199.04
2,508.87
2,636.88
2,895.15
2,997.52
3,068.16
3,228.93
3,346.94

$243.86
266.21
273.94
279.36
324.24
351.28
377.45
452.06
495.87
570.98
663.25
709.45
819.41
840.97
885.62
901.39
1,013.30
1,124.85
1,170.25
1,307.41
1,284.81
1,430.39
1,477.32
1,460.21
1,604.01
1,556.44
1,562.90
1,606.67
1,728.20
1,827.10
1,997.56
2,121.65
2,446.93
2,592.50
2,123.70
2,158.65
2,306.60
2,622.57
2,941.74
3,017.93
3,058.01
2,578.12
2,677.76
2,864.37
2,822.80
3,149.04
3,319.67
3,613.41
3,690.60
3,722.38
3,997.43
4,202.05

$4.80
4.87
4.48
4.31
4.92
4.95
5.00
5.65
5.75
6.18
6.69
6.43
6.76
6.27
5.98
5.74
6.05
6.22
6.08
6.58
6.08
6.39
6.20
5.72
6.03
5.59
5.34
5.55
5.75
5.79
6.11
6.06
6.82
6.67
5.40
5.49
5.65
5.99
6.39
6.11
6.02
4.91
5.42
5.56
4.80
5.19
5.43
5.65
5.49
5.46
5.56
5.52

$6.30
6.36
5.87
5.63
6.22
6.21
6.17
6.73
6.79
7.18
7.66
7.35
7.62
7.05
6.74
6.56
6.96
7.08
6.97
7.43
6.93
7.28
7.16
6.77
7.35
6.88
6.82
6.84
7.03
7.05
7.36
7.26
7.97
7.77
6.31
6.38
6.57
7.02
7.48
7.17
7.06
5.88
6.36
6.61
6.16
6.52
6.84
7.05
6.76
6.62
6.88
6.94

Per capita computations are based on July 1 population estimates, benchmarked on the 2010 Census.

1/

Personal income data are on a calendar year basis (e.g., 2012 for 2012-13).

2/

Taxes per $100 personal income computed using calendar year personal income (e.g. 2012 income related

3/

to 2012-13 tax collections).
Preliminary.

p/
e/

Estimated.

Appendix 6

GOVERNOR'S BUDGET SUMMARY 2018-19

 SCHEDULE 3 AT 2018-19 GOVERNOR'S BUDGET
COMPARATIVE YIELD OF STATE TAXES, 1970-71 THROUGH 2018-19
Includes both General and Special Funds
(Dollars in Thousands)
Fiscal
Year
Beginning
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016p/
2017e/
2018e/

1/

2/

3/

4/

5/

6/

7/
8/

9/

p/
e/

Sales
and Use1/
$1,808,052
2,015,993
2,198,523
2,675,738
3,376,078
3,742,524
4,314,201
5,030,438
5,780,919
6,623,521
7,131,429
7,689,023
7,795,488
8,797,865
9,797,564
10,317,930
10,904,022
11,650,531
12,650,893
13,917,771
13,839,573
17,458,521
16,598,863
16,857,369
16,273,800
17,466,584
18,424,355
19,548,574
21,013,674
23,451,570
24,287,928
23,816,406
24,899,025
26,506,911
29,967,136
32,201,082
32,669,175
31,972,874
28,972,302
31,197,154
30,996,372
28,542,238
31,007,290
34,163,864
35,263,084
36,359,764
35,359,066
35,702,437
37,124,184

Personal
Income2/
$1,264,383
1,785,618
1,884,058
1,829,385
2,579,676
3,086,611
3,761,356
4,667,887
4,761,571
6,506,015
6,628,694
7,483,007
7,701,099
9,290,279
10,807,706
11,413,040
13,924,527
12,950,346
15,889,179
16,906,568
16,852,079
17,242,816
17,358,751
17,402,976
18,608,181
20,877,687
23,275,990
27,927,940
30,894,865
39,578,237
44,618,532
33,046,665
32,709,761
36,398,983
42,992,007
51,219,823
53,348,766
55,745,970
44,355,959
45,650,901
50,507,989
55,449,292
66,809,000
68,306,264
77,929,551
80,541,269
84,652,741
91,491,845
95,822,633

Corporation3/
$532,091
662,522
866,117
1,057,191
1,253,673
1,286,515
1,641,500
2,082,208
2,381,223
2,510,039
2,730,624
2,648,735
2,536,011
3,231,281
3,664,593
3,843,024
4,800,843
4,776,388
5,138,009
4,965,389
4,544,783
4,538,451
4,659,950
4,809,273
5,685,618
5,862,420
5,788,414
5,836,881
5,724,237
6,638,898
6,899,322
5,333,036
6,803,559
6,925,916
8,670,065
10,316,467
11,157,898
11,849,097
9,535,679
9,114,589
9,613,594
7,233,000
7,462,000
9,092,696
9,007,182
10,459,561
10,116,338
10,655,743
11,224,200

Tobacco4/
$239,721
247,424
253,602
258,921
261,975
268,610
269,384
273,658
268,816
290,043
278,161
276,824
271,621
263,231
262,868
258,141
255,076
250,572
559,617
787,076
745,074
726,064
677,846
664,322
674,727
666,779
665,415
644,297
976,513
1,216,651
1,150,869
1,102,807
1,055,505
1,081,588
1,096,224
1,088,703
1,078,536
1,037,287
1,000,456
922,986
905,245
895,677
868,703
833,127
832,379
840,034
1,235,605
2,070,914
2,018,948

Estate
Inheritance
and Gift5/
$185,699
220,192
260,119
231,934
242,627
316,648
367,964
365,092
416,955
465,611
530,185
482,300
517,875
236,452
296,805
252,810
273,089
304,148
335,091
388,527
498,774
446,696
458,433
552,139
595,238
659,338
599,255
780,197
890,489
928,146
934,709
915,627
647,372
397,848
213,036
3,786
6,348
6,303
245
0
0
0
0
0
0
0
0
0
0

Insurance6/
$158,423
170,179
179,674
201,697
202,991
241,224
322,476
387,560
420,184
446,228
460,926
454,984
736,929
457,490
643,139
839,939
1,008,804
1,158,321
1,317,630
1,167,684
1,287,152
1,167,307
1,188,181
1,196,921
998,868
1,131,737
1,199,554
1,221,285
1,253,972
1,299,777
1,496,556
1,596,002
1,879,784
2,114,980
2,232,955
2,202,327
2,178,336
2,172,936
2,053,850
2,180,786
2,307,022
2,416,073
2,242,379
2,362,738
2,444,573
2,561,932
2,422,105
2,438,099
2,507,639

Alcoholic
Beverage7/
$106,556
112,091
114,884
119,312
120,749
125,313
127,485
132,060
140,059
138,940
142,860
139,523
136,209
137,433
135,786
132,262
131,288
128,734
128,264
128,524
129,640
321,352
292,107
275,797
268,957
269,227
271,065
270,947
273,112
282,166
288,450
292,627
290,564
312,826
314,252
318,276
333,789
327,260
323,934
311,242
334,178
346,000
357,000
354,297
357,373
368,699
368,345
375,993
381,929

Motor
Vehicle
Fuel8/
$674,635
712,426
746,196
742,702
752,234
766,555
810,321
850,181
896,591
852,752
839,994
833,446
928,633
1,213,167
1,159,637
1,194,172
1,245,881
1,293,254
1,320,512
1,349,146
1,999,771
2,457,229
2,412,574
2,547,633
2,685,731
2,757,289
2,824,589
2,853,846
3,025,226
3,069,694
3,142,142
3,295,903
3,202,512
3,324,883
3,366,142
3,393,381
3,399,694
3,351,268
3,162,299
3,149,144
5,705,528
5,544,530
5,492,850
6,065,748
5,713,698
5,003,317
4,845,821
6,832,602
8,256,518

Vehicle
Fees9/
$513,202
547,845
596,922
644,448
664,453
749,936
807,782
924,410
1,021,856
1,096,640
1,127,293
1,373,354
1,614,993
1,906,290
2,137,326
2,515,295
2,692,835
2,966,334
3,142,484
3,305,711
3,513,159
4,369,862
4,470,321
4,518,795
4,749,594
5,009,319
5,260,355
5,660,574
5,610,374
5,263,245
5,286,542
3,836,904
3,889,602
4,415,126
4,873,705
5,078,529
5,147,341
5,212,811
5,566,642
6,726,967
6,558,121
5,907,866
5,864,814
6,226,553
6,510,898
6,833,037
7,157,272
8,327,823
9,298,169

Includes the 0.5 percent Local Revenue Fund, the 1.0625 percent Local Revenue Fund 2011, and the state sales tax rate of 6 percent from April 1, 2009 to June 30, 2011.
Includes the 0.25 percent sales tax, effective July 1, 2004 through December 31, 2015, for repayment of economic recovery bonds. Includes passage of Proposition 30,
which increased the General Fund sales tax rate from January 1, 2013 to December 31, 2016.
Includes the revenue for a 1-percent surcharge on taxable incomes over $1 million, with proceeds funding mental health programs. Includes the 0.25-percent surcharge
and reduced dependent exemption credit effective for tax years 2009 and 2010. Also includes the impact of Proposition 30, which establishes three additional tax
brackets for tax years 2012 through 2018. In November 2016, voters approved Proposition 55, which extends the three additional tax brackets through 2030.
Includes the corporation tax, corporation income tax, LLC fees, and minimum franchise tax for corporations, partnerships, LLCs, and LLPs. From 1989 to 1997,
it included the unitary election fee. Includes impact of Proposition 39 beginning in tax year 2012. Includes a reduction for the managed care organizations tax
of $240 million in 2016-17, $248 million in 2017-18, and $259 million in 2018-19.
Proposition 99 (November 1988) increased the cigarette tax to $0.35 per pack and added an equivalent tax to other tobacco products. The Breast Cancer Act
added $0.02 per pack effective 1/1/94. Proposition 10 (November 1998) increased the cigarette tax to $0.87 per pack and added the equivalent of $1.00 tax on other
tobacco products. Proposition 56 (November 2016) increased the cigarette tax to $2.87 per pack, effective April 1, 2017, and added the equivalent of a $2.00 tax to other
other tobacco products, effective July 1, 2017. Proposition 56 also defined electronic cigarettes as other tobacco products for purposes of taxation.
Proposition 6, an initiative measure adopted by the voters in June 1982, repealed the inheritance and gift taxes and imposed instead an estate tax known as
"the pick-up tax," because it is designed to pick up the maximum credit allowed against the federal estate tax. The federal estate tax has undergone many changes
since 2001. It was reinstated in January 2013 for deaths on and after January 1, 2013. The new federal tax operates in such a way to effectively eliminate
the state pick-up estate tax.
Includes insurance gross premiums tax on Medi-Cal managed care plans through June 30, 2013, to provide interim funding for the Healthy Families and Medi-Cal
programs. Includes a reduction for the managed care organizations tax of $146 million in 2016-17, $151 million in 2017-18, and $158 million in 2018-19.
Alcoholic beverage excise taxes were increased effective July 15, 1991.
Motor vehicle fuel tax (gasoline) and use fuel tax (diesel and other fuels). The gasoline excise tax was 29.7 cents per gallon for the first four months of 2017-18,
41.5 cents for the last 8 months, and expected to be 45.7 cents in 2018-19. The diesel excise tax was 16 cents for the first four months of 2017-18 and will be
36 cents for the last 8 months of 2017-18 and for the entire 2018-19.
Registration and weight fees, motor vehicle license fees, and other fees. Includes $727 million in 2017-18 and $1.5 billion in 2018-19 from a new graduated fee
at $25 to $175 per vehicle.
Preliminary.
Estimated.

GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 7

 SCHEDULE 4
POSITIONS AND SALARY COST ESTIMATES AT 2018-19 GOVERNOR'S BUDGET
1/
(Excludes Staff Benefits )
(Dollars in Thousands)
Positions
Actuals
2016-17*

Estimated
2017-18*

Dollars
Proposed
2018-19*

Actuals
2016-17*

Estimated
2017-18*

Proposed
2018-19*

Executive
Executive

14,393.9

10,138.1

10,384.6

$1,163,083

$908,465

5,152.8

5,327.2

5,576.4

352,477

382,487

411,416

Transportation

38,375.4

38,487.9

38,940.4

3,428,784

3,529,262

3,530,933

Natural Resources

18,498.9

16,217.5

17,058.5

1,479,518

1,480,988

1,563,907

5,380.6

5,567.5

5,624.4

472,655

535,209

523,812

Health and Human Services

30,278.3

29,745.9

29,641.3

2,364,029

2,286,704

2,434,568

Corrections and Rehabilitation

53,662.3

56,537.9

57,088.5

4,774,401

4,985,455

5,214,442

2,525.4

2,487.1

2,489.1

178,356

176,612

184,210

295.7

306.6

309.6

28,624

29,685

30,923

11,071.5

10,663.5

10,596.1

742,024

757,106

751,550

Business, Consumer Services, and Housing

California Environmental Protection

$963,132

Education
K thru 12 Education
Community Colleges/Other
Labor and Workforce Development
Government Operations

15,533.7

19,097.3

19,210.7

1,094,986

1,425,588

1,446,782

General Government

12,428.4

12,312.0

12,497.2

812,607

723,649

1,838,186

207,596.9

206,888.5

209,416.8

$16,891,544

$17,221,210

$18,893,861

103,322.2

109,575.8

109,576.2

$9,523,175

$10,588,215

$10,589,377

242.5

243.4

243.4

25,715

25,522

25,522

48,093.2

49,229.0

49,229.0

3,074,263

3,172,341

3,172,341

151,657.9

159,048.2

159,048.6

$12,623,153

$13,786,078

$13,787,240

SUBTOTAL, EXECUTIVE

Higher Education
University of California
Hastings College of Law
California State University
SUBTOTAL, HIGHER EDUCATION

Legislative 1/
Judicial
GRAND TOTAL

750.0

750.0

750.0

$65,844

$69,176

$69,176

1,737.8

1,750.4

1,761.4

208,472

211,173

212,389

361,742.6

368,437.1

370,976.8

$29,789,013

$31,287,637

$32,962,666

1/
The numbers of positions include 120 legislators and staff at the Legislative Counsel Bureau. The numbers do not include the Legislature's staff or the
Legislative Analyst's Office. Certain benefits of the legislators are included in the dollars.

* Numbers may not add or match to other statements due to rounding of budget details.

Appendix 8

GOVERNOR'S BUDGET SUMMARY 2018-19

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 9

$3,909,977

Totals, State Operations

$6,641,818

$2,731,841

16,734

0

$6,519,987

$2,697,127

7,877

0

48,843

1,201,559

0

934,391

100,943

8,041

32,828

$362,645

$3,822,860

1,548,400

$121,826

$34,711

8,857

0

-10,297

-731,072

0

-498,082

406,269

60,486

245,010

$553,540

$87,115

-730,644

2,593

21,491

25,414

0

1,980

454,688

-27,212

81,860

-60,415

4,027

29,491

153,041

61,678

1,545

$67,578

$6,841,074

$2,813,796

17,236

0

39,702

484,602

0

449,399

522,429

70,583

286,173

$943,672

$4,027,278

842,289

113,563

24,886

26,207

0

3,376

1,184,639

181,126

111,615

53,859

5,179

44,091

977,939

64,943

3,743

$389,823

$6,715,585

$2,778,040

8,113

0

50,308

1,237,606

0

962,423

103,971

8,282

33,813

$373,524

$3,937,545

1,594,852

110,893

2,751

31

0

1,336

716,310

209,154

27,299

116,086

1,031

13,714

820,305

1,413

2,152

$320,218

$125,489

$35,756

9,123

0

-10,606

-753,004

0

-513,024

418,458

62,301

252,360

$570,148

$89,733

-752,563

2,670

22,135

26,176

0

2,040

468,329

-28,028

84,316

-62,227

4,148

30,377

157,634

63,530

1,591

$69,605

Estimated 2017-18 Fiscal Year Accruals 2/
Accounts
Accounts
Net
payable
receivable
accruals
June 30, 2018
June 30, 2018
June 30, 2018

$7,046,305

$2,898,209

17,753

0

40,893

499,140

0

462,881

538,102

72,700

294,758

$971,982

$4,148,096

867,558

116,970

25,633

26,993

0

3,477

1,220,178

186,560

114,963

55,475

5,334

45,414

1,007,277

66,891

3,855

$401,518

$6,917,053

$2,861,380

8,356

0

51,817

1,274,734

0

991,296

107,090

8,530

34,827

$384,730

$4,055,673

1,642,698

114,220

2,834

32

0

1,376

737,799

215,429

28,118

119,569

1,062

14,125

844,914

1,455

2,217

$329,825

$129,252

$36,829

9,397

0

-10,924

-775,594

0

-528,415

431,012

64,170

259,931

$587,252

$92,423

-775,140

2,750

22,799

26,961

0

2,101

482,379

-28,869

86,845

-64,094

4,272

31,289

162,363

65,436

1,638

$71,693

Estimated 2018-19 Fiscal Year Accruals 2/
Accounts
Accounts
Net
payable
receivable
accruals
June 30, 2019
June 30, 2019
June 30, 2019

2017-18 and 2018-19 typically assume a 3% growth from the prior fiscal year, except for adjustments due to major one-time issues to conform with budget treatment.

Note: Numbers may not add due to rounding.

2/

Information per the State Controller's Office.

TOTALS, ALL CHARACTERS

Totals, Local Assistance

Other Local Assistance

Tax Relief

38,546

470,487

Social Services

Other Health and Human Services

0

436,310

Developmental Services

State Hospitals

507,213

68,527

277,838

Health Care Services (Non-Medi-Cal)

Other Education

California Community Colleges

Public Schools K-12

$916,186

817,756

General Government/Labor

2,671

24,161
107,663

30

0

1,297

695,447

25,444

0

3,278

1,150,135

110,255

LOCAL ASSISTANCE

1/

26,504
203,062

108,364
175,850

112,705

1,001

13,315

796,413

1,372

2,089

$310,891

52,290

5,028

42,807

949,455

63,051

3,634

$378,469

Government Operations

Other Education

California State University

University of California

Department of Education

Education:

Corrections and Rehabilitation

Other Health and Human Services

State Hospitals

Developmental Services

Health Care Services

Health and Human Services:

California Environmental Protection

Natural Resources

Transportation

Business, Consumer Services, and Housing

Legislative/Judicial/Executive

STATE OPERATIONS

Actual 2016-17 Fiscal Year Accruals 1/
Accounts
Accounts
Net
payable
receivable
accruals
June 30, 2017
June 30, 2017
June 30, 2017

SCHEDULE 5A
STATEMENT OF ESTIMATED ACCOUNTS PAYABLE AND ACCOUNTS RECEIVABLE
GENERAL FUND
(Dollars In Thousands)

 Appendix 10

GOVERNOR'S BUDGET SUMMARY 2018-19
$30,370
$30,370

UNUSED BORROWABLE RESOURCES

CASH AND UNUSED BORROWABLE RESOURCES

Source: State Controller's Office

Note: Numbers may not add due to rounding.

$1,116
3,460
1,051
0
$5,627

$1,116
3,460
31,421
0
$35,997

$0

$1,116
3,460
405
0
$4,981

CUMULATIVE LOAN BALANCES:
Special Fund for Economic Uncertainties
Budget Stabilization Account
Other Internal Sources
External Borrowing/RANs
TOTAL, Cumulative Loan Balances

AVAILABLE/BORROWABLE RESOURCES:
Special Fund for Economic Uncertainties
Budget Stabilization Account
Other Internal Sources
External Borrowing/RANs
TOTAL, Available/Borrowable Resources

ENDING CASH BALANCE

NET TEMPORARY LOANS:
Special Fund for Economic Uncertainties
Budget Stabilization Account
Other Internal Sources
External Borrowing/RANs
TOTAL, Net Temporary Loans

-$4,981

EXCESS RECEIPTS/(DEFICIT)

$30,967

$30,967

$1,116
3,460
1,030
0
$5,606

$1,116
3,460
31,997
0
$36,574

$0

$0
0
-21
0
-$21

$21

$429
545
1,871
155
1,588
187
3,375
0
0
0
455
$8,607

$28
73
2
0
295
4,792
3,239
3
0
197
$8,628

$43
227
7
0
17
4,388
694
3
0
62
$5,441

$258
-41
2,516
1,110
2,311
531
2,665
456
0
0
617
$10,422

$0

AUG
$0

DISBURSEMENTS:
State Operations:
University of California
Debt Service
Other State Operations
Social Services
Medi-Cal Assistance for DHCS
Other Health and Human Services
Schools
Teachers' Retirement
Transfer to Special Fund for Economic Uncertainties
Transfer to Budget Stabilization Account
Other
TOTAL, Disbursements

BEGINNING CASH BALANCE
RECEIPTS:
Alcoholic Beverage Excise Tax
Corporation Tax
Cigarette Tax
Inheritance, Gift and Estate Taxes
Insurance Tax
Personal Income Tax
Retail Sales and Use Tax
Income from Pooled Money Investments
Transfer from Special Fund for Economic Uncertainties
Other
TOTAL, Receipts

JUL
$0

$28,515

$28,515

$1,116
4,714
4,699
0
$10,529

$1,116
4,714
33,214
0
$39,044

$0

$0
1,254
3,669
0
$4,923

-$4,923

$258
769
1,911
805
2,209
377
6,461
0
0
1,294
1,507
$15,590

$31
1,023
13
0
321
7,139
2,004
6
0
131
$10,668

SEP
$0

$22,478

$22,478

$1,116
4,714
9,909
0
$15,739

$1,116
4,714
32,387
0
$38,217

$0

$0
0
5,210
0
$5,210

-$5,210

$258
1,013
2,466
761
1,329
698
3,872
780
0
0
396
$11,573

$32
240
2
0
15
5,135
883
6
0
51
$6,363

OCT
$0

$22,960

$22,960

$1,116
4,714
10,398
0
$16,228

$1,116
4,714
33,357
0
$39,188

$0

$0
0
489
0
$489

-$489

$258
629
1,541
700
385
396
4,436
0
0
0
168
$8,511

$32
-105
12
0
271
4,551
3,101
4
0
157
$8,023

NOV
$0

$20,493

$20,493

$1,116
4,714
11,924
0
$17,754

$1,116
4,714
32,417
0
$38,247

$0

$0
0
1,526
0
$1,526

-$1,526

$510
-369
2,370
796
3,500
213
6,509
456
0
0
520
$14,505

$24
1,773
1
0
288
8,577
2,139
5
0
170
$12,979

DEC

SCHEDULE 5B
ACTUAL 2016-17 FISCAL YEAR CASH FLOW
GENERAL FUND
(Dollars in Millions)

$0

$28,379

$28,379

$1,750
4,714
5,238
0
$11,702

$1,750
4,714
33,616
0
$40,081

$0

$635
0
-6,686
0
-$6,051

$6,051

$258
-296
1,785
818
736
347
4,633
0
635
0
124
$9,038

$44
420
14
0
10
13,271
1,172
5
0
153
$15,090

JAN
$0

$27,445

$27,445

$1,750
4,714
7,064
0
$13,529

$1,750
4,714
34,509
0
$40,974

$0

$0
0
1,827
0
$1,827

-$1,827

$258
420
1,718
-283
2,011
251
4,018
0
0
0
58
$8,450

$20
168
1
0
26
3,120
3,063
4
0
221
$6,623

FEB
$0

$22,505

$22,505

$1,750
4,714
11,410
0
$17,874

$1,750
4,714
33,914
0
$40,379

$0

$0
0
4,345
0
$4,345

-$4,345

$258
856
1,365
827
1,563
269
5,736
0
0
0
1,134
$12,009

$31
1,372
13
0
242
3,929
1,998
9
0
70
$7,664

MAR
$0

$27,018

$27,018

$1,750
4,714
5,816
0
$12,281

$1,750
4,714
32,834
0
$39,299

$0

$0
0
-5,594
0
-$5,594

$5,594

$258
1,141
2,217
1,354
580
319
3,535
780
0
0
239
$10,423

$23
1,974
0
0
448
12,757
697
8
0
110
$16,016

APR
$0

$29,414

$29,414

$1,750
4,714
5,245
0
$11,710

$1,750
4,714
34,659
0
$41,124

$0

$0
0
-571
0
-$571

$571

$467
217
1,827
318
1,030
205
3,642
0
0
0
156
$7,862

$30
530
10
0
214
4,119
3,406
6
0
118
$8,433

MAY
$0

$36,983

$36,983

$1,749
3,091
0
0
$4,839

$1,749
6,197
33,876
0
$41,822

$0

-$2
-1,624
-5,245
0
-$6,871

$6,871

$29
48
1,343
519
1,541
-19
5,126
0
0
1,483
-260
$9,810

$32
2,417
3
0
282
10,940
2,317
11
0
679
$16,681

JUN

$36,983

$36,983

$1,749
3,091
0
0
$4,839

$1,749
6,197
33,876
0
$41,822

$0

$1,749
3,091
-646
0
$4,193

-$4,193

$3,496
4,930
22,930
7,880
18,784
3,775
54,009
2,473
635
2,777
5,113
$126,801

$371
10,113
78
1
2,428
82,718
24,712
69
0
2,118
$122,608

$0

TOTAL

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 11

Note: Numbers may not add due to rounding.

Cash and Unused Borrowable Resources

AVAILABLE/BORROWABLE RESOURCES:
Special Fund for Economic Uncertainties
Budget Stabilization Account
Other Internal Sources
External Borrowing
TOTAL, Available/Borrowable Resources
CUMULATIVE LOAN BALANCES:
Special Fund for Economic Uncertainties
Budget Stabilization Account
Other Internal Sources
External Borrowing
TOTAL, Cumulative Loan Balances
UNUSED BORROWABLE RESOURCES

ENDING CASH BALANCE

NET TEMPORARY LOANS:
Special Fund for Economic Uncertainties
Budget Stabilization Account
Other Internal Sources
External Borrowing
TOTAL, Net Temporary Loans

DISBURSEMENTS:
State Operations:
University of California
Debt Service
Other State Operations
Social Services
Medi-Cal Assistance for DHCS
Other Health and Human Services
Schools
Teachers' Retirement
Transfer to Special Fund for Economic Uncertainties
Transfer to Budget Stabilization Account
Other
TOTAL, Disbursements
EXCESS RECEIPTS/(DEFICIT)

BEGINNING CASH BALANCE
RECEIPTS:
Alcoholic Beverage Excise Tax
Corporation Tax
Cigarette Tax
Inheritance, Gift and Estate Taxes
Insurance Tax
Personal Income Tax
Retail Sales and Use Tax
Income from Pooled Money Investments
Transfer from Special Fund for Economic Uncertainties
Other
TOTAL, Receipts

$34,459

$1,749
6,197
714
0
$8,660
$34,459

$1,749
6,197
1,026
0
$8,973
$33,373
$33,373

$1,749
6,197
35,173
0
$43,119

$0

$0
0
-313
0
-$313

$1,749
6,197
34,399
0
$42,346

$0

$0
3,107
1,026
0
$4,133

$236
350
1,839
330
2,581
187
3,489
0
0
0
-355
$8,657
$313

$29
95
9
0
321
5,224
3,124
12
0
156
$8,970

$37
363
6
0
23
4,737
900
5
0
37
$6,108

$405
-82
2,592
1,460
1,112
730
2,840
524
0
0
660
$10,241
-$4,133

$0

AUG
$0

JUL
$0

$31,597

$1,749
8,486
3,258
0
$13,493
$31,597

$1,749
8,486
34,856
0
$45,091

$0

$0
2,289
2,545
0
$4,834

$238
892
1,987
751
3,185
180
5,817
0
0
2,289
659
$15,998
-$4,834

$32
1,065
1
0
252
7,622
1,902
13
0
277
$11,164

SEP

$23,174

$1,749
8,486
9,300
0
$19,535
$23,174

$1,749
8,486
32,475
0
$42,710

$0

$0
0
6,042
0
$6,042

$21,711

$1,709
8,486
9,959
0
$20,154
$21,711

$1,709
8,486
31,669
0
$41,865

$0

-$40
0
658
0
$618

$274
625
1,574
1,085
746
338
4,166
0
0
0
218
$9,026
-$619

$30
-19
1
0
282
4,638
3,301
8
0
167
$8,408

$43
286
11
0
24
5,383
936
18
0
82
$6,783

$276
1,038
2,556
403
2,295
717
4,256
871
0
0
413
$12,825
-$6,042

$0

NOV
$0

OCT
$0

$23,616

$1,709
8,486
7,036
0
$17,232
$23,616

$1,709
8,486
30,652
0
$40,848

$0

$0
0
-2,922
0
-$2,922

$454
-147
2,389
544
2,247
353
6,312
524
0
0
253
$12,929
$2,922

$24
2,301
9
0
291
11,189
1,876
15
0
146
$15,851

DEC

SCHEDULE 5C
ESTIMATED 2017-18 FISCAL YEAR CASHFLOW
GENERAL FUND
(Dollars in Millions)

$0

$25,393

$1,426
8,486
922
0
$10,835
$25,393

$1,426
8,486
26,315
0
$36,228

$0

-$283
0
-6,114
0
-$6,397

$277
-259
2,235
689
1,799
285
3,797
0
0
0
83
$8,906
$6,397

$44
340
6
0
10
13,351
1,147
13
283
109
$15,303

JAN
$0

$25,005

$1,426
8,486
3,574
0
$13,486
$25,005

$1,426
8,486
28,579
0
$38,492

$0

$0
0
2,651
0
$2,651

$277
461
1,760
585
1,317
324
4,854
0
0
0
41
$9,619
-$2,651

$19
133
1
0
27
3,498
3,214
6
0
70
$6,968

FEB
$0

$21,753

$1,426
8,486
7,112
0
$17,025
$21,753

$1,426
8,486
28,865
0
$38,778

$0

$0
0
3,538
0
$3,538

$277
994
1,557
442
1,538
340
5,890
0
0
0
94
$11,132
-$3,538

$31
758
7
0
245
4,402
2,074
22
0
55
$7,594

MAR
$0

$25,423

$1,426
8,486
959
0
$10,872
$25,423

$1,426
8,486
26,382
0
$36,295

$0

$0
0
-6,153
0
-$6,153

$277
931
2,489
782
1,467
264
3,705
871
0
0
202
$10,988
$6,153

$23
2,326
5
0
460
13,457
807
10
0
53
$17,141

APR
$0

$26,333

$1,426
8,486
1,129
0
$11,042
$26,333

$1,426
8,486
27,462
0
$37,375

$0

$0
0
170
0
$170

$547
246
2,162
427
937
227
4,230
0
0
0
206
$8,982
-$170

$27
459
5
0
217
4,493
3,526
7
0
78
$8,812

MAY
$0

$35,310

$1,426
1,394
0
0
$2,820
$35,310

$35,310

$1,426
1,394
0
0
$2,820
$35,310

$1,426
8,486
28,218
0
$38,131

$0

$0
$1,426
8,486
28,218
0
$38,131

-$323
-1,696
0
0
-$2,019

$3,544
4,842
24,950
7,720
20,005
4,083
55,013
2,790
0
2,289
3,302
$128,538
$2,019

$376
10,672
65
0
2,438
89,670
25,042
157
283
1,854
$130,557

$0

TOTAL

$0
-7,092
-1,129
0
-$8,221

$6
-207
1,810
222
781
138
5,657
0
0
0
828
$9,235
$8,221

$37
2,565
4
0
286
11,676
2,235
28
0
624
$17,456

JUN

 Appendix 12

GOVERNOR'S BUDGET SUMMARY 2018-19
$31,416
$31,416

UNUSED BORROWABLE RESOURCES

Cash and Unused Borrowable Resources

Note: Numbers may not add due to rounding.

$1,426
6,776
0
0
$8,202

$1,426
8,486
29,706
0
$39,618

$0

$0
5,382
0
0
$5,382

CUMULATIVE LOAN BALANCES:
Special Fund for Economic Uncertainties
Budget Stabilization Account
Other Internal Sources
External Borrowing
TOTAL, Cumulative Loan Balances

AVAILABLE/BORROWABLE RESOURCES:
Special Fund for Economic Uncertainties
Budget Stabilization Account
Other Internal Sources
External Borrowing
TOTAL, Available/Borrowable Resources

ENDING CASH BALANCE

NET TEMPORARY LOANS:
Special Fund for Economic Uncertainties
Budget Stabilization Account
Other Internal Sources
External Borrowing
TOTAL, Net Temporary Loans

-$5,382

EXCESS RECEIPTS/(DEFICIT)

$31,007

$31,007

$1,426
6,412
0
0
$7,838

$1,426
8,486
28,932
0
$38,845

$0

$0
-364
0
0
-$364

$364

$278
358
1,822
550
2,055
68
3,380
0
0
0
543
$9,054

$26
130
6
0
330
5,540
3,266
22
0
98
$9,418

$46
362
5
0
24
5,019
950
10
0
20
$6,436

$280
-124
2,815
1,315
2,923
771
2,758
587
0
0
492
$11,817

$0

AUG
$0

JUL

DISBURSEMENTS:
State Operations:
University of California
Debt Service
Other State Operations
Social Services
Medi-Cal Assistance for DHCS
Other Health and Human Services
Schools
Teachers' Retirement
Transfer to Special Fund for Economic Uncertainties
Transfer to Budget Stabilization Account
Other
TOTAL, Disbursements

BEGINNING CASH BALANCE
RECEIPTS:
Alcoholic Beverage Excise Tax
Corporation Tax
Cigarette Tax
Inheritance, Gift and Estate Taxes
Insurance Tax
Personal Income Tax
Retail Sales and Use Tax
Income from Pooled Money Investments
Transfer from Special Fund for Economic Uncertainties
Other
TOTAL, Receipts

$0

$31,682

$31,682

$1,426
8,389
0
0
$9,815

$1,426
9,946
30,124
0
$41,497

$0

$0
1,977
0
0
$1,977

-$1,977

$278
854
2,095
434
1,846
92
5,944
0
0
1,460
574
$13,577

$34
1,163
2
0
260
8,052
1,999
25
0
64
$11,599

SEP
$0

$24,084

$24,084

$1,426
9,946
4,230
0
$15,603

$1,426
9,946
28,314
0
$39,687

$0

$0
1,557
4,230
0
$5,787

-$5,787

$278
1,022
2,779
793
1,593
683
4,382
951
0
0
478
$12,959

$35
261
9
0
25
5,837
915
29
0
60
$7,171

OCT

$22,333

$22,333

$1,426
9,946
5,760
0
$17,132

$1,426
9,946
28,092
0
$39,465

$0

$0
0
1,529
0
$1,529

-$1,529

$0

$24,522

$24,522

$1,426
9,946
4,116
0
$15,489

$31,053

$31,053

$2,288
6,170
0
0
$8,458

$2,288
9,946
27,276
0
$39,510

$0

$0
$1,426
9,946
28,638
0
$40,011

$862
-3,776
-4,116
0
-$7,030

$7,031

$278
-86
2,017
880
1,442
254
4,008
0
862
0
102
$9,757

$30
424
6
0
11
15,010
1,140
20
0
147
$16,788

JAN

$0
0
-1,643
0
-$1,643

$1,643

$453
-303
2,642
517
1,644
385
6,285
587
0
0
358
$12,568

$34
1,942
9
0
300
9,786
1,968
25
0
147
$14,211

$24
-59
2
0
290
4,932
3,463
11
0
87
$8,750

$278
644
1,550
700
2,265
373
4,353
0
0
0
116
$10,279

$0

DEC
$0

NOV

SCHEDULE 5D
ESTIMATED 2018-19 FISCAL YEAR CASHFLOW
GENERAL FUND
(Dollars in Millions)

$0

$0

$30,443

$30,443

$2,288
8,844
0
0
$11,132

$2,288
9,946
29,340
0
$41,574

$0

$25,728

$25,728

$2,288
9,946
3,768
0
$16,002

$2,288
9,946
29,496
0
$41,730

$0

$0
1,102
3,768
0
$4,870

-$4,871

-$2,674

$0
2,674
0
0
$2,674

$278
1,011
2,354
566
1,749
374
6,345
0
0
0
118
$12,795

$26
840
7
0
252
4,570
2,132
35
0
62
$7,924

MAR

$278
468
1,813
608
1,947
341
4,459
0
0
0
37
$9,951

$32
145
1
0
28
3,628
3,375
9
0
60
$7,278

FEB
$0

$0

$32,265
$32,265

$34,128
$34,128

$2,288
6,185
0
0
$8,473

$2,288
9,946
28,503
0
$40,737

$0

$0
884
0
0
$884

-$884

$551
229
2,068
537
1,412
206
4,910
0
0
0
211
$10,124

$20
562
5
0
223
4,676
3,658
11
0
85
$9,240

MAY

$2,288
5,301
0
0
$7,589

$2,288
9,946
29,482
0
$41,716

$0

$0
-4,645
-3,768
0
-$8,413

$8,413

$278
1,009
1,663
843
1,657
313
3,889
951
0
0
204
$10,807

$33
2,851
5
0
473
14,933
850
16
0
60
$19,221

APR
$0

$40,348

$40,348

$2,288
2,435
0
0
$4,723

$2,288
13,461
29,322
0
$45,071

$0

$0
-3,750
0
0
-$3,750

$3,750

$1
-211
1,397
532
1,003
-81
7,275
1
0
3,515
1,027
$14,459

$42
2,584
6
0
292
12,068
2,341
48
0
828
$18,209

JUN

$40,348

$40,348

$2,288
2,435
0
0
$4,723

$2,288
13,461
29,322
0
$45,071

$0

$862
1,041
0
0
$1,903

-$1,902

$3,509
4,871
25,015
8,275
21,536
3,780
57,988
3,077
862
4,975
4,259
$138,147

$382
11,205
63
0
2,508
94,051
26,057
261
0
1,718
$136,245

$0

TOTAL

 SCHEDULE 6
SUMMARY OF STATE POPULATION, EMPLOYEES, AND EXPENDITURES AT 2018-19 GOVERNOR'S BUDGET

Revenue
General
Fund
Total
(Millions) (Millions)

Expenditures
General
Fund4/
Total5/
(Millions) (Millions)

Expenditures per
$100 of Personal
Income
General
Fund4/
Total5/

Population
(Thousands)

Employees2/

Employees
per 1,000
Population

1950-51
1951-52
1952-53
1953-54
1954-55

10,643
11,130
11,638
12,101
12,517

61,000
63,860
65,720
69,928
74,099

5.7
5.7
5.6
5.8
5.9

$20.0
23.1
25.7
27.5
28.4

$672
734
774
798
879

$994
1,086
1,151
1,271
1,434

$587
635
714
809
852

$1,006
1,068
1,177
1,381
1,422

$55.15
57.05
61.35
66.85
68.07

$94.52
95.96
101.13
114.12
113.61

$2.94
2.75
2.78
2.94
3.00

$5.03
4.62
4.58
5.02
5.01

1955-56
1956-57
1957-58
1958-59
1959-60

13,004
13,581
14,177
14,741
15,288

77,676
88,299
98,015
101,982
108,423

6.0
6.5
6.9
6.9
7.1

31.3
34.2
36.8
38.6
42.4

1,005
1,079
1,111
1,210
1,491

1,578
1,834
1,751
1,925
2,198

923
1,030
1,147
1,246
1,435

1,533
1,732
1,891
1,932
2,086

70.98
75.84
80.91
84.53
93.86

117.89
127.53
133.39
131.06
136.45

2.95
3.01
3.12
3.23
3.38

4.90
5.06
5.14
5.01
4.92

1960-61
1961-62
1962-63
1963-64
1964-65

15,863
16,412
16,951
17,530
18,026

115,737
122,339
128,981
134,721
143,896

7.3
7.5
7.6
7.7
8.0

44.8
47.5
51.3
54.8
59.4

1,598
1,728
1,866
2,137
2,245

2,338
2,451
2,668
3,057
3,295

1,678
1,697
1,881
2,064
2,345

2,525
2,406
2,703
3,182
3,652

105.78
103.40
110.97
117.74
130.09

159.18
146.60
159.46
181.52
202.60

3.75
3.57
3.67
3.77
3.95

5.64
5.07
5.27
5.81
6.15

1965-66
1966-67
1967-68
1968-69
1969-70

18,464
18,831
19,175
19,432
19,745

151,199
158,404
162,677
171,655
179,583

8.2
8.4
8.5
8.8
9.1

63.4
68.9
74.2
81.4
89.3

2,509
2,895
3,682
4,136
4,330

3,581
4,073
4,927
5,450
5,743

2,580
3,017
3,273
3,909
4,456

4,059
4,659
5,014
5,673
6,302

139.73
160.21
170.69
201.16
225.68

219.83
247.41
261.49
291.94
319.17

4.07
4.38
4.41
4.80
4.99

6.40
6.76
6.76
6.97
7.06

1970-71
1971-72
1972-73
1973-74
1974-75

20,039
20,346
20,585
20,869
21,174

181,581
181,912
188,460
192,918
203,548

9.1
8.9
9.2
9.2
9.6

96.1
102.3
112.2
124.0
138.8

4,534
5,395
5,780
6,978
8,630

5,919
6,897
7,366
8,715
10,405

4,854
5,027
5,616
7,299
8,349

6,556
6,684
7,422
9,311
10,276

242.23
247.08
272.82
349.75
394.30

327.16
328.52
360.55
446.16
485.31

5.05
4.91
5.01
5.89
6.02

6.82
6.53
6.61
7.51
7.40

1975-76
1976-77
1977-78
1978-79
1979-80

21,538
21,936
22,352
22,836
23,257

206,361
213,795
221,251
218,530
220,193

9.6
9.7
9.9
9.6
9.5

153.7
171.9
191.6
218.6
249.3

9,639
11,381
13,695
15,219
17,985

11,567
13,463
15,962
17,711
20,919

9,518
10,467
11,686
16,251
18,534

11,452
12,632
14,003
18,745
21,488

441.92
477.16
522.82
711.64
796.92

531.71
575.86
626.48
820.85
923.94

6.19
6.09
6.10
7.43
7.43

7.45
7.35
7.31
8.58
8.62

1980-81
1981-82
1982-83
1983-84
1984-85

23,782
24,278
24,805
25,337
25,816

225,567
228,813
228,489
226,695
229,845

9.5
9.4
9.2
8.9
8.9

283.9
319.2
341.1
368.2
411.3

19,023
20,960
21,233
23,809
26,536

22,104
23,601
24,291
27,626
31,570

21,105
21,693
21,751
22,869
25,722

24,511
25,022
25,330
26,797
30,961

887.44
893.53
876.88
902.59
996.36

1,030.65
1,030.65
1,021.17
1,057.62
1,199.30

7.43
6.80
6.38
6.21
6.25

8.63
7.84
7.43
7.28
7.53

1985-86
1986-87
1987-88
1988-89
1989-90

26,403
27,052
27,717
28,393
29,142

229,641
232,927
237,761
248,173
254,589

8.7
8.6
8.6
8.7
8.7

443.6
475.0
512.4
555.5
597.5

28,072
32,519
32,534
36,953
38,750

33,558
37,767
38,773
43,322
46,453

28,841
31,469
33,021
35,897
39,456

34,977
38,079
40,452
44,634
48,594

1,092.34
1,163.28
1,191.36
1,264.29
1,353.92

1,324.74
1,407.62
1,459.47
1,572.01
1,667.49

6.50
6.63
6.44
6.46
6.60

7.88
8.02
7.89
8.03
8.13

1990-91
1991-92
1992-93
1993-94
1994-95

29,828
30,459
30,987
31,314
31,524

260,622
261,713
260,939
265,035
269,004

8.7
8.6
8.4
8.5
8.5

640.5
662.3
695.0
711.3
738.3

38,214
42,026
40,946
40,095
42,710

47,024
53,117
52,526
52,384
54,942

40,264
43,327
40,948
38,958
41,961

51,446
56,280
56,480
53,083
54,613

1,349.87
1,422.47
1,321.46
1,244.11
1,331.08

1,724.76
1,847.73
1,822.70
1,695.18
1,732.43

6.29
6.54
5.89
5.48
5.68

8.03
8.50
8.13
7.46
7.40

1995-96
1996-97
1997-98
1998-99
1999-00

31,712
31,963
32,453
32,863
33,419

271,076
271,966
264,551
282,860
296,076

8.5
8.5
8.2
8.6
8.9

776.5
825.7
879.2
963.1
1,027.7

46,296
49,220
54,973
58,615
71,931

59,266
62,831
69,424
74,281
87,536

45,393
49,088
52,874
57,827
66,494

59,870
64,523
68,528
75,260
84,864

1,431.41
1,535.78
1,629.25
1,759.64
1,989.71

1,887.93
2,018.68
2,111.61
2,290.11
2,539.39

5.85
5.95
6.01
6.00
6.47

7.71
7.81
7.79
7.81
8.26

2000-01
2001-02
2002-03
2003-04
2004-05

34,001
34,513
34,938
35,389
35,753

311,239
322,277
321,394
316,860
313,684

9.2
9.3
9.2
9.0
8.8

1,135.3
1,174.5
1,193.4
1,244.4
1,321.6

71,428
72,239
80,564
76,774
82,209

88,419
89,780
95,794
96,365
104,462

78,053
76,752
77,482
78,345
79,804

96,382
99,220
106,779
104,223
107,591

2,295.61
2,223.86
2,217.70
2,213.82
2,232.09

2,834.68
2,874.86
3,056.24
2,945.07
3,009.29

6.88
6.53
6.49
6.30
6.04

8.49
8.45
8.95
8.38
8.14

2005-06
2006-07
2007-08
2008-09
2009-10

35,986
36,247
36,553
36,856
37,077

317,593
335,384
343,118
350,609
345,777

8.8
9.3
9.4
9.5
9.3

1,396.2
1,499.5
1,564.4
1,596.3
1,536.4

93,427
95,415
102,574
82,772
87,041

118,331
120,663
127,194
106,319
109,989

91,592
101,413
102,986
90,940
87,237

119,612
129,968
138,065
122,386
117,001

2,545.21
2,797.83
2,817.44
2,467.44
2,352.86

3,323.85
3,585.62
3,777.12
3,320.65
3,155.62

6.56
6.76
6.58
5.70
5.68

8.57
8.67
8.83
7.67
7.62

2010-11
2011-12
2012-13
2013-14
2014-15

37,339
37,676
38,038
38,370
38,729

371,959
356,808
346,321
353,979
360,859

10.0
9.5
9.1
9.2
9.3

1,579.1
1,683.2
1,805.2
1,856.6
1,939.5

93,489
87,071
99,915
102,675
111,318

122,463
118,792
137,242
142,860
157,875

91,549
86,404
96,562
99,838
112,974

130,981
126,361
141,001
142,810
160,294

2,451.83
2,293.34
2,538.57
2,601.98
2,917.04

3,507.89
3,353.89
3,706.85
3,721.92
4,138.86

5.80
5.13
5.35
5.38
5.82

8.29
7.51
7.81
7.69
8.26

2015-16
2016-17
2017-18
2018-19

39,060
39,345
39,674
40,013

350,680
361,743
368,437
370,977

9.0
9.2
9.3
9.3

2,103.7
2,212.7
2,304.3
2,424.3

115,500
118,669
127,252
129,792

161,759
165,768
183,164
191,261

113,984
119,087
126,512
131,690

160,209
165,682
188,680
190,319

2,918.18
3,026.74
3,188.79
3,291.18

4,101.61
4,211.01
4,755.76
4,756.43

5.42
5.38
5.49
5.43

7.62
7.49
8.19
7.85

1/

Year

Personal
Income
(Billions)3/

Expenditures per
Capita
General
4/
Fund
Total5/

1/

Population as of July 1, the beginning of the fiscal year.
Beginning with the 2010-11 fiscal year, "employees" displays latest authorized/proposed number of positions, as opposed to prior years that show personnel years.
Only the last three fiscal years have been updated.
4/
Includes Special Accounts in General Fund from 1973-74 to 1976-77.
5/
Expenditures include payments from General Fund, Special Funds and Selected Bond Funds beginning in 1963-64.
2/
3/

GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 13

 Appendix 14

GOVERNOR'S BUDGET SUMMARY 2018-19

--

--

MINOR REVENUES

7,687

53,483
1

--------

4121600-Elevator and Boiler Inspection Fees

4121800-Employment Agency Filing Fees

4122000-Employment Agency License Fees

4122200-Energy Resources Surcharge

4122400-Environmental and Hazardous
Waste Fees
4122600-Explosive Permit Fees

590,505

5,563

493

16,813

1,214

--

--

49
10,225

13,822

--

--

1,332,813

--

4120800-Corporation Fees - Domestic
Corporations
4121000-Corporation Fees - Foreign
Corporations
4121200-Delinquent Fees

REGULATORY TAXES AND LICENSES
4120000-Beverage Container Redemption
Fees
4120400-Building Construction Filing Fees
(Physically Handicapped)
4120600-Candidate Filing Fee

290,490
$25,740,424

--

3,360,004

--

$120,717,052

6,699,500

427,333

1,795,735

258,708

--

24,872,229

4117400-Retail Sales and Use Tax - 2011
Realignment
4117600-Retail Sales and Use Tax - 1991
Realignment
4117800-Retail Sales and Use Tax - MediCal Managed Care
TOTALS, MAJOR TAXES AND
LICENSES

4117000-Retail Sales and Use Tax

--

4115600-Motor Vehicles - Other Fees
82,857,006

--

4116200-Personal Income Tax

4,002,346

--

4115450-Transportation Improvement Fee

--

2,647,142

10

541,435
4,301,314

---

222,241

--

1,888

1,109

3,072

--

32,844

4115200-Motor Vehicles - Fuel Tax
(Gasoline)
4115300-Motor Vehicles - License (In-Lieu)
Fees
4115400-Motor Vehicles - Registration Fees

4115000-Motor Vehicles - Driver's License
Fees
4115100-Motor Vehicles - Fuel Tax (Diesel)

677

--

2,422,105

--

10,116,338

1,155,263

80,342

4113800-Lien Sale Application Fees

4114000-Mobilehome In-Lieu Tax

----

Special Funds

Actuals 2016-17

--

197,396

$170,949

General Fund

4113600-Jet Fuel Tax

4113400-Insurance Gross Premiums Tax

4113000-Identification Card Fees

4110800-Corporation Tax

4110300-Cannabis Excise and Cultivation
Tax
4110400-Cigarette Tax

4110250-Excise Tax - Spirits

MAJOR TAXES AND LICENSES
4110200-Excise Tax - Beer and Wine

Sources

1,235,605

--

197,396

$170,949

1 of 5

1

53,483

590,505

5,563

493

16,813

7,687

1,214

10,225

49

13,822

1,332,813

$146,457,476

290,490

3,360,004

6,699,500

25,299,562

84,652,741

258,708

--

4,002,346

2,647,152

4,301,314

541,435

222,241

2,565

1,109

3,072

2,422,105

32,844

10,116,338

Total

--

--

--

--

--

--

2

--

--

1,010

--

--

$128,103,236

--

--

--

25,164,877

89,403,019

--

--

--

--

--

--

--

602

--

--

2,438,099

--

10,655,743

64,903

--

202,027

$173,966

General Fund

--

--

--

54,617

708,502

5,734

483

17,477

7,688

1,070

8,900

--

11,283

1,327,367

$30,489,470

-200,111

3,526,936

7,010,624

688,471

2,088,826

207,573

727,000

4,316,283

2,773,820

5,851,420

978,063

300,318

1,888

1,109

3,119

--

32,985

--

2,006,011

175,135

Special Funds

Estimated 2017-18

SCHEDULE 8 at 2018-19 Governor's Budget
COMPARATIVE STATEMENT OF REVENUES
(Dollars in Thousands)

2,070,914

175,135

202,027

$173,966

--

54,617

708,502

5,734

483

17,477

7,690

1,070

8,900

1,010

11,283

1,327,367

$158,592,706

-200,111

3,526,936

7,010,624

25,853,348

91,491,845

207,573

727,000

4,316,283

2,773,820

5,851,420

978,063

300,318

2,490

1,109

3,119

2,438,099

32,985

10,655,743

Total

--

--

--

--

--

--

2

--

--

120

--

--

$133,921,594

--

--

--

26,151,044

93,593,240

--

--

--

--

--

--

--

527

--

--

2,507,639

--

11,224,200

63,015

--

206,767

$175,162

General Fund

--

--

2,018,948

642,698

206,767

$175,162

--

55,798

708,502

5,684

483

29,908

8,909

1,020

8,870

120

11,283

1,350,852

$168,137,209

--

3,662,284

7,310,856

26,919,187

95,822,633

211,158

1,510,000

4,434,697

2,890,397

7,058,259

1,195,159

307,226

2,415

1,109

3,100

2,507,639

33,315

11,224,200

Total

January 2018

--

55,798

708,502

5,684

483

29,908

8,907

1,020

8,870

--

11,283

1,350,852

$34,215,615

--

3,662,284

7,310,856

768,143

2,229,393

211,158

1,510,000

4,434,697

2,890,397

7,058,259

1,195,159

307,226

1,888

1,109

3,100

--

33,315

--

1,955,933

642,698

Special Funds

Estimated 2018-19

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 15

--

53,611
31,211

---

4,206

--------

4127200-Real Estate - License Fees

4127300-Refinery Fees

4127400-Renewal Fees

4128000-Subdivision Filing Fees

4128400-Teacher Credential Fees

4128600-Teacher Examination Fees

--

-58
--

REVENUE FROM LOCAL AGENCIES
4130000-Architecture Public Building Fees

4131000-Crimes of Public Offense Fines

4131500-Felony Conviction Penalties

$41,323

47,750

14,034

49,739

$10,310,220

89,389

--

Totals, REGULATORY TAXES AND
LICENSES

688,982

4,093

4129400-Other Regulatory Licenses and
Permits
4129600-Other Regulatory Taxes

9,472
6,367,454

-1,275

--

25,715

5,337

25,258

8,299

287,932

4129200-Other Regulatory Fees

4128740-Trailer Coach License (In Lieu)
Fees
4129000-Other Fees and Licenses

2

--

40,237

151,614

--

4126600-Public Utilities Commission Quarterly Fees
4126800-Public Utilities Commission Penalties on Quarterly Fees
4127000-Real Estate - Examination Fees

-320

--

9,015

4126400-Processing Fee

4126200-Private Rail Car Tax

990
22,355

--

58,202

--

--

58,275

--

4126000-Off Highway Vehicle Fees

13,247

--

1,959

51,902

--

--

31,715

--

4125600-New Motor Vehicle Dealer License
Fee
4125800-Notary Public License Fees

4124600-Insurance Company - Proposition
103 Fees
4124800-Insurance Fraud Assessment Automobile
4125000-Insurance Fraud Assessment General
4125200-Insurance Fraud Assessment Workers Compensation
4125400-Liquor License Fees

24,990

--

4124000-Insurance Company - Examination
Fees
4124200-Insurance Company - License Fees
and Penalties
4124400-Insurance Company - General Fees

1

--

4123800-Industrial Homework Fees

--

13,746

887
--

--

289

4123740-Horse Racing Miscellaneous

4123600-Highway Carriers Uniform Business
License Tax
4123720-Horse Racing Licenses

339

--

4123400-Genetic Disease Testing Fees

130,448

103,837

--

Special Funds
2,271

Actuals 2016-17

--

General Fund

4123000-Fish and Game - Licenses, Tags,
and Permits
4123200-Fish and Game - Taxes

Sources
4122800-Filing Financing Statements

89,389

693,075

6,368,729

9,472

25,715

5,337

25,258

8,299

287,932

--

40,237

4,206

2

151,614

320

9,015

22,355

990

1,959

58,202

58,275

13,247

51,902

31,715

31,211

53,611

24,990

1

--

14,633

289

130,448

339

103,837

2,271

2 of 5

47,750

14,092

49,739

$10,351,543

Total

--

--

--

--

--

--

--

--

--

--

--

--

5

987

218

--

--

--

--

--

57

--

$44,164

--

4,519

2,190

--

26,218

--

--

--

--

--

--

--

--

--

--

9,015

General Fund

50,000

10,000

59,016

$13,180,806

144,058

754,089

8,801,900

139,650

--

5,444

26,306

8,299

310,179

4,437

39,960

4,353

3

177,940

370

--

22,802

890

1,959

60,623

58,527

13,866

53,460

33,548

34,046

57,443

24,826

1

--

14,818

--

129,750

2,338

109,800

Special Funds
2,000

Estimated 2017-18

SCHEDULE 8 at 2018-19 Governor's Budget
COMPARATIVE STATEMENT OF REVENUES
(Dollars in Thousands)

144,058

758,608

8,804,090

139,650

26,218

5,444

26,306

8,299

310,179

4,437

39,960

4,353

3

177,940

370

9,015

22,802

890

1,959

60,623

58,527

13,866

53,460

33,548

34,046

57,443

24,826

1

5

15,805

218

129,750

2,338

109,800

2,000

50,000

10,057

59,016

$13,224,970

Total

--

--

--

--

--

--

--

--

--

--

--

--

5

987

218

--

--

--

--

--

57

--

$43,643

--

4,643

1,910

--

26,743

--

--

--

--

--

--

--

--

--

--

9,015

General Fund

1,950

152,499

879,985

7,549,672

274,290

26,743

5,553

27,201

8,299

351,123

4,437

39,980

4,489

2

183,932

370

9,015

22,802

840

1,959

65,149

63,877

14,133

55,064

35,740

35,008

58,795

25,003

1

5

15,805

218

135,987

2,406

113,755

50,000

10,057

73,956

$12,347,516

Total

January 2018

50,000

10,000

73,956

$12,303,873

152,499

875,342

7,547,762

274,290

--

5,553

27,201

8,299

351,123

4,437

39,980

4,489

2

183,932

370

--

22,802

840

1,959

65,149

63,877

14,133

55,064

35,740

35,008

58,795

25,003

1

--

14,818

--

135,987

2,406

113,755

Special Funds
1,950

Estimated 2018-19

 Appendix 16

GOVERNOR'S BUDGET SUMMARY 2018-19

571

1,215
25,321

4134500-Local Agencies - Cost Recoveries

110,657

4162000-Investment Income - Pooled Money
Investments
4163000-Investment Income - Surplus Money
Investments
Totals, INVESTMENT INCOME

INVESTMENT INCOME
4160000-Investment Income - Condemnation
Deposits Fund
4161000-Investment Income - Other

Totals, USE OF PROPERTY AND MONEY

4155000-Royalties - State Lands

90,364

--

339
120,696
$122,460

6,621
$95,951

479

89,330

946

--

$163,329

--

$118,667

26,770

72,588

20,324
--

--

223

4154000-Royalties - Federal Land

23,166

2,914

4151500-Miscellaneous Revenue - Use of
Property and Money
4152000-Oil and Gas Leases - 1 Percent
Revenue, Cities, and Counties
4152500-Rental of State Property

5,692

31,808

3,305

$509,878

4,841

1

-35,925

4151000-Interest Income - Other Loans

--

4150500-Interest Income - Interfund Loans

$18,437

--

163

USE OF PROPERTY AND MONEY
4150000-Geothermal Resources Well Fees

Totals, SERVICES TO THE PUBLIC

4146000-State Beach and Park Service Fees

4145500-Secretary of State - Fees

6,600

--

4144500-Parking Lot Revenues

4145000-Pay Patients Board Charges

2,436
12,063

198,591

--

--

1,412

63,457

-10,109

4,770
81,979

--

153

$2,015,465

55,770

$197,030

--

-2,278

1,234
--

1,746,532

169,202

11,887

4140500-Emergency Telephone User's
Surcharge
4142500-License Plate Fees - Personalized
Plates
4143000-Medicare Receipts - Federal
Government
4143500-Miscellaneous Services to the
Public
4144000-Parental Fees

SERVICES TO THE PUBLIC
4140000-Document Sales

Totals, REVENUE FROM LOCAL
AGENCIES

4136000-Open Space Cancellation Fee
Deferred Taxes
4136500-Traffic Violation Penalties

4135000-Local Agencies - Miscellaneous
Revenue
4135500-Narcotic Fines

50

--

4133000-Fish and Game Fines - Additional
Assessments
4134000-Local Agencies - Interest on Loans

714

--

4132500-Fish and Game Fines

Special Funds
86,140

Actuals 2016-17
--

General Fund

Sources
4132000-Fingerprint Identification Card Fees

55,770

2,278

1,234

1,915,734

37,208

1,786

50

714

86,140

3 of 5

$218,411

127,317

89,669

479

946

$281,996

90,364

26,770

92,912

223

26,080

10,533

31,809

3,305

$528,315

110,657

36,088

6,600

12,063

2,436

200,003

10,109

63,457

81,979

4,923

$2,212,495

Total

--

--

--

$189,467

4,837

184,630

--

--

$86,789

64,265

--

19,662

140

1,342

1,379

1

--

$13,914

--

154

5,187

--

--

1,852

6,576

--

--

145

$194,339

--

--

1,000

168,430

23,637

1,215

General Fund

$129,706

129,198

262

75

171

$123,960

--

27,193

64,297

--

20,789

6,297

1,434

3,950

$514,624

120,630

32,385

--

11,734

2,589

197,644

--

64,371

80,549

4,722

$1,738,664

--

3,480

--

1,517,532

11,987

517

68

64

Special Funds
86,000

Estimated 2017-18

SCHEDULE 8 at 2018-19 Governor's Budget
COMPARATIVE STATEMENT OF REVENUES
(Dollars in Thousands)

--

3,480

1,000

1,685,962

35,624

1,732

68

64

86,000

$319,173

134,035

184,892

75

171

$210,749

64,265

27,193

83,959

140

22,131

7,676

1,435

3,950

$528,538

120,630

32,539

5,187

11,734

2,589

199,496

6,576

64,371

80,549

4,867

$1,933,003

Total

--

--

--

$298,479

4,837

293,642

--

--

$35,632

13,365

--

19,466

140

1,338

1,322

1

--

$9,835

--

150

2,870

--

--

2,212

4,458

--

--

145

$194,939

--

--

1,000

168,430

24,237

1,215

General Fund

--

3,480

1,000

1,563,463

36,224

1,659

68

64

86,000

$421,780

127,645

293,904

75

156

$157,029

13,365

27,197

81,971

140

21,582

7,612

1,212

3,950

$588,211

124,158

32,410

2,870

11,734

2,589

210,908

4,458

64,282

130,013

4,789

$1,825,971

Total

January 2018

$123,301

122,808

262

75

156

$121,397

--

27,197

62,505

--

20,244

6,290

1,211

3,950

$578,376

124,158

32,260

--

11,734

2,589

208,696

--

64,282

130,013

4,644

$1,631,032

--

3,480

--

1,395,033

11,987

444

68

64

Special Funds
86,000

Estimated 2018-19

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 17

184

751

TRANSFERS AND LOANS
Revenue Transfers
Loans

TOTALS, MINOR REVENUES
TOTALS, REVENUES

Totals, MISCELLANEOUS

4180000-Cash Adjustment for Transportation
Funds (SAL I)
4180100-Prior Year Revenue Adjustments

--

4174100-Unemployment and Disability
Insurance Contributions - Penalties and Inte
4174200-Uninsured Motorist Fees

--

-2,884,186
-556,859

$1,392,848
$122,109,900

2,971,907
430,315

$17,956,204
$43,696,628

$4,834,852

-$921,440

-223,261

--

3
141,996

--

4174000-Unclaimed Contributions

43,732

31,157

26,255

226,285

--

4173900-Tribal Gaming Revenues

--

4173800-Traffic Violations

2,853

2,544
42,227

309
16,900

4 of 5

87,721
-126,544

$19,349,052
$165,806,528

$5,756,292

--

-223,261

935

141,996

3

270,017

31,157

26,255

59,127

314

--

314

31,019

363,157

171,119

18,139

1,833,283

586,103

102

172

190,209

1,053

189

68,154

12,442

529,487

207,160

10,642

9,471

144,887

891,915

602

377,591

31,019

269,462

93,695

Total

--

171,119

1,349

1,833,283

--

16,790

--

528,724

57,379

-102

--

172

188,034

2,175

189
1,053

---

11,099

11,018

57,055

1,424

529,454

157,553

33

49,607

29
302

9,442
10,340

143,860

1,027

4173600-State Public Land Sales

4173100-Personal Income Tax - Penalties
and Interest
4173200-Proceeds from Estates of Deceased
Persons
4173400-Settlements and Judgments - AntiTrust Actions (Attorney General)
4173500-Settlements and Judgments - Other

4172900-Penalty Assessments - Criminal
Fines
4173000-Penalty Assessments - Other

4172800-Parking Violations

4172600-Miscellaneous Tax Revenue

4172240-Fines and Penalties - External Other
4172500-Miscellaneous Revenue

4172200-Fine and Penalties - Horse Racing

4171600-External Revenue - Federal
Government
4172000-Fines and Forfeitures

4171400-Escheat - Unclaimed Checks,
Warrants, Bonds, and Coupons
4171500-Escheat - Unclaimed Property

4171300-Donations

4171200-Court Filing Fees and Surcharges

4171000-Cost Recoveries - Delinquent
Receivables
4171100-Cost Recoveries - Other

-451
891,915

Special Funds

Actuals 2016-17

--

151

4170600-Carbon Allowances Auction
Proceeds
4170700-Civil and Criminal Violation
Assessment
4170800-Confiscated Property Sales

377,591

4170400-Capital Asset Sales Proceeds

General Fund

MISCELLANEOUS
4170100-Abandoned Property Revenue

Sources

-1,458,896
-578,925

$1,186,108
$129,289,344

$657,435

--

--

688

--

--

31,562

--

--

12,759

309

1,274

--

40,931

--

12,784

--

46,145

--

229

2,387

--

--

43,894

1

15

46,809

10,276

7,207

513

--

--

399,652

General Fund
--

1,472,874
585,502

$23,364,477
$53,853,947

$7,676,717

92,151

--

184

135,742

--

46,000

27,819

25,206

41,684

2,600

--

23,598

339,607

161,202

1,630

2,428,921

652,833

--

--

183,173

--

22

8,905

11,525

509,790

142,996

247

27

139,244

2,700,000

1,611

Special Funds

Estimated 2017-18

SCHEDULE 8 at 2018-19 Governor's Budget
COMPARATIVE STATEMENT OF REVENUES
(Dollars in Thousands)

92,151

--

872

135,742

--

77,562

27,819

25,206

54,443

2,909

1,274

23,598

380,538

161,202

14,414

2,428,921

698,978

--

229

185,560

--

22

52,799

11,526

509,805

189,805

10,523

7,234

139,757

2,700,000

1,611

399,652

13,978
6,577

$24,550,585
$183,143,291

$8,334,152

Total

-4,894,085
-437,187

$1,201,136
$135,122,730

$618,608

--

--

688

--

--

1,812

--

--

10,748

309

1,274

--

40,931

--

12,784

--

42,860

--

229

2,387

--

--

44,374

1

15

49,105

10,276

7,207

583

--

--

393,025

General Fund
--

--

--

872

139,703

--

46,812

25,967

28,530

57,614

5,009

1,274

23,598

226,642

149,023

14,414

2,563,988

632,025

--

229

183,906

--

29

52,843

11,537

502,038

194,168

10,516

7,234

132,076

2,400,000

1,611

393,025

-18,322
-2,597

$23,145,190
$191,282,399

$7,804,683

Total

January 2018

4,875,763
434,590

$21,944,054
$56,159,669

$7,186,075

--

--

184

139,703

--

45,000

25,967

28,530

46,866

4,700

--

23,598

185,711

149,023

1,630

2,563,988

589,165

--

--

181,519

--

29

8,469

11,536

502,023

145,063

240

27

131,493

2,400,000

1,611

Special Funds

Estimated 2018-19

 Appendix 18

GOVERNOR'S BUDGET SUMMARY 2018-19

Sources
TOTALS, TRANSFERS AND LOANS
TOTALS, REVENUES, TRANSFERS AND
LOANS

General Fund
- $3,441,045
$118,668,855

Special Funds
$3,402,222
$47,098,850

Actuals 2016-17

5 of 5

- $38,823
$165,767,705

Total

General Fund
- $2,037,821
$127,251,523

Special Funds
$2,058,376
$55,912,323

Estimated 2017-18

SCHEDULE 8 at 2018-19 Governor's Budget
COMPARATIVE STATEMENT OF REVENUES
(Dollars in Thousands)

$20,555
$183,163,846

Total

General Fund
- $5,331,272
$129,791,458

- $20,919
$191,261,480

Total

January 2018

Special Funds
$5,310,353
$61,470,022

Estimated 2018-19

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 19

0120-Assembly
State Operations

Totals,0120-Assembly

380,816

Totals,0540-Natural Resources Agency, Secy

Local Assistance

0540-Natural Resources Agency, Secy
State Operations

Totals,0530-Health, Human Services Agency, Secy

0530-Health, Human Services Agency, Secy
State Operations

$7,053

4,500

2,553

$3,695

3,695

--

--

Totals,0521-Transportation, Secy

--

Local Assistance

$93

93

$1,222

1,222

$11,400

11,400

$12,184

12,184

$1,976,170

--

0521-Transportation, Secy
State Operations

Totals,0515-Business, Consumer Svcs, Housing, Scty

0515-Business, Consumer Svcs, Housing, Scty
State Operations

Totals,0511-Government Operations, Secretary

0511-Government Operations, Secretary
State Operations

Totals,0509-Governors Office of Bus, Econ Developm

0509-Governors Office of Bus, Econ Developm
State Operations

Totals,0500-Governors Office

0500-Governors Office
State Operations

Totals, Judicial

Capital Outlay

404,219
1,571,951

Local Assistance

$269,755

265,498

4,257

$4,892

4,892

$1,701,523

Judicial
State Operations

Totals,0390-Judges Retirement System Contributions

Local Assistance

0390-Judges Retirement System Contributions
State Operations

Totals,0280-Commission on Judicial Performance

0280-Commission on Judicial Performance
State Operations

Totals,0250-Judicial Branch

--

Local Assistance

Capital Outlay

395,070
1,306,453

0250-Judicial Branch
State Operations

$380,816

Legislative
State Operations

Totals, Legislative

$82,354

Totals,0160-Legislative Counsel Bureau

82,354

169,683
$169,683

Totals,0110-Senate

0160-Legislative Counsel Bureau
State Operations

128,779
$128,779

0110-Senate
State Operations

LEGISLATIVE, JUDICIAL, AND EXECUTIVE

General
Fund

--

--

--

--

--

--

--

--

$14,762

8,680

6,082

$1,769

1,769

$222,419

219,927

2,492

$514

514

--

--

$45

45

--

--

$1,739,303

39,590

1,326,824

372,889

--

--

--

--

--

$1,739,303

39,590

1,326,824

372,889

Special
Funds

SCHEDULE 9 at 2018-19 Governor's Budget

$289,702

20,611

269,091

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Actual 2016-17

$311,517

33,791

277,726

$5,464

5,464

$222,419

219,927

2,492

$607

607

$1,222

1,222

$11,445

11,445

$12,184

12,184

$3,715,473

39,590

2,898,775

777,108

$269,755

265,498

4,257

$4,892

4,892

$3,440,826

39,590

2,633,277

767,959

$380,816

380,816

$82,354

82,354

$169,683

169,683

$128,779

128,779

Budget
Total

--

--

--

--

--

--

--

--

$80

--

80

$1,129

1,129

$97,592

37,206

60,386

--

--

--

--

$316

316

--

--

$2,660

--

662

1,998

--

--

--

--

--

$2,660

--

662

1,998

Federal
Funds

$21,437

18,838

2,599

$4,090

4,090

$3,500

3,500

--

$132

132

$1,404

1,404

$15,087

15,087

$14,197

14,197

$2,030,183

--

1,555,743

474,440

$276,962

272,349

4,613

$5,175

5,175

$1,748,046

--

1,283,394

464,652

$396,919

396,919

$85,863

85,863

$176,843

176,843

$134,213

134,213

General
Fund

--

--

--

--

--

--

--

--

$128,195

119,456

8,739

$2,106

2,106

$484,900

481,757

3,143

$661

661

--

--

$348

348

--

--

$1,802,477

19,100

1,347,450

435,927

--

--

--

--

--

$1,802,477

19,100

1,347,450

$174,050

73,210

100,840

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2017-18

435,927

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

$323,682

211,504

112,178

$6,196

6,196

$488,400

485,257

3,143

$793

793

$1,404

1,404

$15,435

15,435

$14,197

14,197

$3,832,660

19,100

2,903,193

910,367

$276,962

272,349

4,613

$5,175

5,175

$3,550,523

19,100

2,630,844

900,579

$396,919

396,919

$85,863

85,863

$176,843

176,843

$134,213

134,213

Budget
Total

--

--

--

--

--

--

--

--

$9,213

--

9,213

$3,000

3,000

$116,249

49,414

66,835

--

--

--

--

--

--

--

--

$6,644

--

2,275

4,369

--

--

--

--

--

$6,644

--

2,275

4,369

Federal
Funds

$4,862

1,000

3,862

$5,574

5,574

--

--

--

$132

132

$1,405

1,405

$12,632

12,632

$16,529

16,529

$2,185,972

--

1,750,217

435,755

$274,225

269,679

4,546

$5,205

5,205

$1,906,542

--

1,480,538

426,004

$396,834

396,834

$85,778

85,778

$176,843

176,843

$134,213

134,213

General
Fund

--

--

--

--

--

--

--

--

$30,794

21,700

9,094

$2,107

2,107

$266,572

263,426

3,146

$901

901

--

--

$348

348

--

--

$1,845,771

32,170

1,351,093

462,508

--

--

--

--

--

$1,845,771

32,170

1,351,093

$9,892

--

9,892

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2018-19

462,508

Special
Funds

$45,548

22,700

22,848

$7,681

7,681

$266,572

263,426

3,146

$1,033

1,033

$1,405

1,405

$12,980

12,980

$16,529

16,529

$4,031,743

32,170

3,101,310

898,263

$274,225

269,679

4,546

$5,205

5,205

$3,752,313

32,170

2,831,631

888,512

$396,834

396,834

$85,778

85,778

$176,843

176,843

$134,213

134,213

Budget
Total

--

--

--

--

--

--

--

--

--

--

--

--

--

$96,743

36,793

59,950

--

--

--

--

--

--

--

--

$6,641

--

2,275

4,366

--

--

--

--

--

$6,641

--

2,275

4,366

Federal
Funds

 Appendix 20

GOVERNOR'S BUDGET SUMMARY 2018-19

22,569

158

----

0730-Governor Elect and Outgoing Governor
State Operations

Totals,0730-Governor Elect and Outgoing Governor

0911-Citizens Redistricting Initiative

Totals,0890-Secretary of State

Local Assistance
$36,952

--

36,952

--

0890-Secretary of State
State Operations

--

Totals,0870-Office of Tax Appeals

$288,678

0870-Office of Tax Appeals
State Operations

Totals,0860-State Board of Equalization

288,678

--

0860-State Board of Equalization
State Operations

--

Totals,0855-Gambling Control Commission

$10,516

1,000

9,516

$53,198

53,198

$218,918

--

218,918

$1,196

0855-Gambling Control Commission
State Operations

Totals,0845-Department of Insurance

Local Assistance

0845-Department of Insurance
State Operations

Totals,0840-State Controller

0840-State Controller
State Operations

Totals,0820-Department of Justice

Local Assistance

0820-Department of Justice
State Operations

Totals,0750-Office of the Lieutenant Governor

1,196

--

$51,240

--

51,240

--

--

$74,009

74,009

$5,488

5,488

$251,718

63,057

188,661

$10,265

10,265

$275,537

4,883

270,654

--

--

--

--

--

--

$106,007

--

$191,254

95

8,634

$7,076

--

7,076

$355

355

$11,562

--

97,373

Totals,0720-Governors Portrait

0750-Office of the Lieutenant Governor
State Operations

--

--

11,562

Special
Funds

118,267

72,892

$11,140

--

11,140

0720-Governors Portrait
State Operations

Totals,0690-Office of Emergency Services

Capital Outlay

Local Assistance

0690-Office of Emergency Services
State Operations

Totals,0650-Office of Planning and Research

Local Assistance

0650-Office of Planning and Research
State Operations

$158

0559-Labor and Workforce Development, Secy
State Operations

Totals,0559-Labor and Workforce Development, Secy

$1,952

--

1,952

$22,569

Totals,0555-Environmental Protection, Secy

Local Assistance

0555-Environmental Protection, Secy
State Operations

Totals,0552-Office of the Inspector General

0552-Office of the Inspector General
State Operations

General
Fund

SCHEDULE 9 at 2018-19 Governor's Budget

--

--

--

--

--

--

--

--

--

--

--

--

$1,449

1,449

--

--

--

--

--

--

--

--

--

$80,526

--

80,000

526

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Actual 2016-17

$88,192

--

88,192

--

--

$362,687

362,687

$5,488

5,488

$262,234

64,057

198,177

$64,912

64,912

$494,455

4,883

489,572

$1,196

1,196

--

--

--

--

$377,787

95

295,640

82,052

$18,216

--

18,216

$513

513

$13,514

--

13,514

$22,569

22,569

Budget
Total

--

494

--

--

$41,781

35,521

6,260

--

--

$56

56

--

--

$1,263

--

1,263

$1,094

1,094

$32,464

--

32,464

--

--

--

--

--

--

$760,609

--

705,555

55,054

$34,870

33,237

1,633

--

--

$494

Federal
Funds

$37,773

250

37,523

$7,554

7,554

$30,369

30,369

--

--

$8,606

1,000

7,606

$63,128

63,128

$237,987

--

237,987

$1,482

1,482

--

--

--

--

$181,346

8,688

114,680

57,978

$15,302

1,600

13,702

--

--

$3,012

835

2,177

$23,811

23,811

General
Fund

--

--

$55,531

--

55,531

--

--

--

--

$7,131

7,131

$274,560

66,365

208,195

$9,826

9,826

$367,736

37,528

330,208

--

--

--

--

--

--

$141,633

--

136,190

5,443

$851,102

835,927

15,175

$424

424

$14,444

1,065

--

--

--

--

--

--

--

--

--

--

--

--

$1,143

1,143

--

--

--

--

--

--

--

--

--

$2,786

--

--

2,786

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2017-18

13,379

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

$93,304

250

93,054

$7,554

7,554

$30,369

30,369

$7,131

7,131

$283,166

67,365

215,801

$74,097

74,097

$605,723

37,528

568,195

$1,482

1,482

--

--

--

--

$325,765

8,688

250,870

66,207

$866,404

837,527

28,877

$424

424

$17,456

1,900

15,556

$23,811

23,811

Budget
Total

--

300

--

--

$11,373

3,128

8,245

--

--

--

--

--

--

$1,686

--

1,686

$1,355

1,355

$43,628

--

43,628

--

--

--

--

--

--

$1,000,108

--

929,166

70,942

$27,966

26,000

1,966

--

--

$300

Federal
Funds

$166,824

134,348

32,476

$19,951

19,951

$29,988

29,988

--

--

$10,166

1,500

8,666

$64,249

64,249

$244,623

--

244,623

$1,483

1,483

$1,000

1,000

$25

25

$166,305

--

94,902

71,403

$84,125

--

84,125

--

--

$2,013

835

1,178

$23,826

23,826

General
Fund

--

--

$52,809

--

52,809

--

--

--

--

$7,136

7,136

$275,898

69,301

206,597

$10,740

10,740

$360,396

28,528

331,868

--

--

--

--

--

--

$127,669

--

121,133

6,536

$453,218

452,053

1,165

$424

424

$14,868

1,500

--

--

--

--

--

--

--

--

--

--

--

--

$1,145

1,145

--

--

--

--

--

--

--

--

--

$2,787

--

--

2,787

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2018-19

13,368

Special
Funds

$219,633

134,348

85,285

$19,951

19,951

$29,988

29,988

$7,136

7,136

$286,064

70,801

215,263

$76,134

76,134

$605,019

28,528

576,491

$1,483

1,483

$1,000

1,000

$25

25

$296,761

--

216,035

80,726

$537,343

452,053

85,290

$424

424

$16,881

2,335

14,546

$23,826

23,826

Budget
Total

--

300

--

--

$11,569

3,128

8,441

--

--

--

--

--

--

$992

--

992

$1,358

1,358

$43,735

--

43,735

--

--

--

--

--

--

$1,001,067

--

929,166

71,901

$27,959

26,000

1,959

--

--

$300

Federal
Funds

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 21

------

0959-Debt Limit Allocation Committee
State Operations

Totals,0959-Debt Limit Allocation Committee

0965-Industrial Dvlmt Financing Advisory Comm
State Operations

Totals,0965-Industrial Dvlmt Financing Advisory Comm

0968-Tax Credit Allocation Committee
State Operations

--

Totals,0971-Alt Energy, Advanced Trans Fin Auth

245,796

Local Assistance

95

1,817,747

Local Assistance

Capital Outlay

1,549,305

$3,367,147

$1,010,161

State Operations

TOTALS, LEGISLATIVE, JUDICIAL, AND
EXECUTIVE

Totals, Executive

95

764,270

Executive
State Operations

Capital Outlay

$12,125

Totals,0996-General Obligation Bonds-LJE

12,125

--

0996-General Obligation Bonds-LJE
State Operations

--

Totals,0989-Educational Facilities Authority

$112,455

112,031

424

--

--

--

$9,998

0989-Educational Facilities Authority
State Operations

Totals,0985-School Finance Authority

Local Assistance

0985-School Finance Authority
State Operations

Totals,0977-Health Facilities Financing Authority

Local Assistance

0977-Health Facilities Financing Authority
State Operations

Totals,0974-Pollution Control Financing Authority

9,998

--

0971-Alt Energy, Advanced Trans Fin Auth
State Operations

0974-Pollution Control Financing Authority
Local Assistance

--

Totals,0968-Tax Credit Allocation Committee

--

--

Local Assistance

--

Totals,0956-Debt Investment Advisory Commission

$160

--

160

0956-Debt Investment Advisory Commission
State Operations

Totals,0954-Scholarshare Investment Board

Local Assistance

0954-Scholarshare Investment Board
State Operations

$3,143

3,143

Totals,0950-State Treasurer

0950-State Treasurer
State Operations

102
$102

Totals,0911-Citizens Redistricting Initiative

State Operations

General
Fund

$35

35

--

--

--

--

--

39,590

1,735,800

1,023,484

$2,798,874

$1,059,571

--

408,976

650,595

--

--

$32

32

--

--

--

$14,999

14,814

185

--

--

$412

412

$6,759

207

6,552

$37

37

$1,417

1,417

$3,114

3,114

Special
Funds

SCHEDULE 9 at 2018-19 Governor's Budget

--

128,459

273,674

$402,133

$402,133

--

128,459

273,674

--

--

--

--

$944

--

944

$29,073

27,848

1,225

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$439

439

--

--

Selected
Bond Funds

Actual 2016-17

102

39,685

3,682,006

2,846,463

$6,568,154

$2,471,865

95

783,231

1,688,539

$12,125

12,125

$32

32

$113,399

112,031

1,368

$44,072

42,662

1,410

$9,998

9,998

$412

412

$6,759

207

6,552

$37

37

$1,417

1,417

$3,114

3,114

$195

35

160

$3,582

3,582

$102

Budget
Total

762

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

824,943

162,457

$987,400

$984,740

--

824,281

160,459

--

--

--

--

$12,230

12,000

230

--

--

--

$762

Federal
Funds
97
$97

8,688

1,811,477

1,400,330

$3,220,495

$793,393

8,688

255,734

528,971

$110

110

--

--

$112,587

112,031

556

$1,687

--

1,687

--

--

--

--

--

--

--

--

--

--

--

--

--

$3,234

3,000

234

$5,461

5,461

General
Fund

--

--

--

--

--

--

--

19,100

3,046,380

1,110,536

$4,176,016

$2,373,539

--

1,698,930

674,609

--

--

$136

136

--

--

--

$20,717

20,452

265

--

--

$504

504

$8,326

190

8,136

$40

40

$1,587

1,587

$3,632

--

198,210

107,834

$306,044

$306,044

--

198,210

107,834

--

--

--

--

$1,253

--

1,253

$126,051

125,000

1,051

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$761

761

--

--

Selected
Bond Funds

Estimated 2017-18

3,632

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

97
$97

27,788

5,056,067

2,618,700

$7,702,555

$3,472,976

8,688

2,152,874

1,311,414

$110

110

$136

136

$113,840

112,031

1,809

$148,455

145,452

3,003

--

--

$504

504

$8,326

190

8,136

$40

40

$1,587

1,587

$3,632

3,632

$3,234

3,000

234

$6,222

6,222

Budget
Total

433

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

1,029,983

211,972

$1,241,955

$1,235,311

--

1,027,708

207,603

--

--

--

--

$20,433

20,000

Federal
Funds
97

--

2,189,020

1,462,372

$3,651,392

$1,068,586

--

438,803

629,783

$61

61

--

--

$140,961

140,405

556

$65,813

65,813

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$234

--

234

$5,708

5,708

$97

General
Fund
--

--

--

--

--

--

--

32,170

2,452,924

1,122,640

$3,607,734

$1,761,963

--

1,101,831

660,132

--

--

$9

9

--

--

--

$144,000

144,000

--

--

--

$500

500

$8,322

190

8,132

$40

40

$1,588

1,588

$3,624

--

140,000

15,828

$155,828

$155,828

--

140,000

15,828

--

--

--

--

$1,253

--

1,253

$140,751

140,000

751

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2018-19

3,624

Special
Funds
97
$97

32,170

4,781,944

2,600,840

$7,414,954

$2,986,377

--

1,680,634

1,305,743

$61

61

$9

9

$142,214

140,405

1,809

$350,564

349,813

751

--

--

$500

500

$8,322

190

8,132

$40

40

$1,588

1,588

$3,624

3,624

$234

--

234

$5,708

5,708

Budget
Total

--

435

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

1,017,362

193,437

$1,210,799

$1,204,158

--

1,015,087

189,071

--

--

--

--

$20,435

20,000

Federal
Funds

 Appendix 22

GOVERNOR'S BUDGET SUMMARY 2018-19

--

1111-Dept of Consumer Affairs, Reg Bds, Bur
State Operations

--

Totals,1690-Seismic Safety Commission, A. E. Alquist

---

1750-Horse Racing Board
State Operations

Totals,1750-Horse Racing Board

--

Totals,2120-Alcoholic Beverage Control Appeals Board

---

2660-Department of Transportation
State Operations
--

--

Totals,2640-State Transit Assistance

Local Assistance

--

2640-State Transit Assistance
Local Assistance

--

Totals,2600-California Transportation Commission

Local Assistance

2600-California Transportation Commission
State Operations
--

50,629

Local Assistance

TRANSPORTATION

440,499

State Operations

$491,128

--

TOTALS, BUSINESS, CONSUMER
SERVICES, & HOUSING

--

Totals,2320-Department of Real Estate

$55,021

50,629

2320-Department of Real Estate
State Operations

Totals,2240-Dept of Housing, Community Development

Local Assistance

4,392

--

2120-Alcoholic Beverage Control Appeals Board
State Operations

2240-Dept of Housing, Community Development
State Operations

--

--

--

$413,228

Totals,2100-Department of Alcoholic Beverage Control

Local Assistance

2100-Department of Alcoholic Beverage Control
State Operations

Totals,1996-General Obligation Bonds-BCH

413,228

--

1996-General Obligation Bonds-BCH
State Operations

--

Totals,1701-Department of Business Oversight

$22,879

1701-Department of Business Oversight
State Operations

Totals,1700-Department of Fair Employment, Housing

22,879

--

1690-Seismic Safety Commission, A. E. Alquist
State Operations

1700-Department of Fair Employment, Housing
State Operations

--

Totals,1111-Dept of Consumer Affairs, Reg Bds, Bur

--

--

Totals,1045-Cannabis Control Appeals Panel

Local Assistance

--

1045-Cannabis Control Appeals Panel
State Operations

BUSINESS, CONSUMER SERVICES, & HOUSING

General
Fund

--

--

258,644

2,570,146

$303,598

303,598

$3,338

--

3,338

277,645

779,715

$1,057,360

--

--

$307,659

274,595

33,064

$1,007

1,007

$64,413

3,000

61,413

--

--

$12,975

12,975

$83,479

83,479

$1,389

1,389

$1,215

1,215

$585,223

50

585,173

Special
Funds

SCHEDULE 9 at 2018-19 Governor's Budget

65,656

23,848

$35,385

35,385

$6,450

6,332

118

96,946

9,895

$106,841

--

--

$106,841

96,946

9,895

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Actual 2016-17

---

324,300

2,593,994

$338,983

338,983

$9,788

6,332

3,456

425,220

1,230,109

$1,655,329

--

--

$469,521

422,170

47,351

$1,007

1,007

$64,413

3,000

61,413

$413,228

413,228

$12,975

12,975

$83,479

83,479

$24,268

24,268

$1,215

1,215

$585,223

50

585,173

Budget
Total

--

--

--

--

--

--

--

1,494,057

1,009,876

--

--

--

--

--

91,973

11,611

$103,584

--

--

$99,634

91,973

7,661

--

--

--

--

--

--

--

--

--

--

--

$3,950

3,950

Federal
Funds

--

--

--

--

--

--

--

--

--

--

--

--

--

--

33,879

369,901

$403,780

--

--

$36,989

33,879

3,110

--

--

--

--

--

$343,442

343,442

--

--

--

--

$23,349

23,349

General
Fund

1,044,383

3,255,347

$679,426

679,426

$5,077

--

5,077

17,995

887,166

$905,161

--

--

$52,393

14,845

37,548

$1,169

1,169

$69,181

3,000

66,181

--

--

$13,542

13,542

$95,617

95,617

--

--

$1,318

1,318

$670,574

150

670,424

$1,367

33,055

13,315

$27,076

27,076

$9,176

9,054

122

399,649

14,548

$414,197

--

--

$414,197

399,649

14,548

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2017-18

1,367

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

1,077,438

3,268,662

$706,502

706,502

$14,253

9,054

5,199

451,523

1,271,615

$1,723,138

--

--

$503,579

448,373

55,206

$1,169

1,169

$69,181

3,000

66,181

$343,442

343,442

$13,542

13,542

$95,617

95,617

$23,349

23,349

$1,318

1,318

$670,574

150

670,424

$1,367

1,367

Budget
Total

--

--

--

--

--

--

--

1,940,988

1,215,561

--

--

--

--

--

121,570

15,338

$136,908

--

--

$131,219

121,570

9,649

--

--

--

--

--

--

--

--

--

--

--

$5,689

5,689

Federal
Funds

--

--

--

--

--

--

--

--

--

--

--

--

--

--

5,629

425,923

$431,552

--

--

$11,698

5,629

6,069

--

--

--

--

--

$394,394

394,394

--

--

--

--

$25,460

25,460

General
Fund

1,066,637

3,491,602

$838,389

838,389

$5,163

--

5,163

248,100

901,568

$1,149,668

$51,385

51,385

$286,616

245,100

41,516

$1,169

1,169

$71,323

3,000

68,323

--

--

$13,547

13,547

$96,503

96,503

$262

262

$1,319

1,319

$626,329

--

626,329

$1,215

60,338

16,091

$17,028

17,028

$9,176

9,054

122

337,325

14,772

$352,097

--

--

$352,097

337,325

14,772

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2018-19

1,215

Special
Funds

1,126,975

3,507,693

$855,417

855,417

$14,339

9,054

5,285

591,054

1,342,263

$1,933,317

$51,385

51,385

$650,411

588,054

62,357

$1,169

1,169

$71,323

3,000

68,323

$394,394

394,394

$13,547

13,547

$96,503

96,503

$25,722

25,722

$1,319

1,319

$626,329

--

626,329

$1,215

1,215

Budget
Total

--

--

--

--

--

--

--

2,465,202

1,221,030

--

--

--

--

--

121,570

15,819

$137,389

--

--

$131,691

121,570

10,121

--

--

--

--

--

--

--

--

--

--

--

$5,698

5,698

Federal
Funds

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 23

---

Totals,2670-Board of Pilot Commissioners

2720-Dept of the California Highway Patrol
State Operations

----

Local Assistance

Capital Outlay

Unclassified

--

Capital Outlay

Totals,3480-Department of Conservation

Local Assistance

3480-Department of Conservation
State Operations

Totals,3360-Energy Resource Conservation, Dvlmt Comm

Local Assistance

3360-Energy Resource Conservation, Dvlmt Comm
State Operations

Totals,3340-California Conservation Corps

Capital Outlay

3340-California Conservation Corps
State Operations

$5,799

--

5,799

--

--

--

$43,990

1,397

42,593

--

--

Totals,3125-Tahoe Conservancy

--

Local Assistance

$3,998

3,998

--

$28,721

3125-Tahoe Conservancy
State Operations

Totals,3110-Special Resources Programs

Local Assistance

3110-Special Resources Programs
State Operations

Totals,3100-Science Center

3100-Science Center
State Operations
28,721

202,520

State Operations

NATURAL RESOURCES

$202,520

$198,632

198,632

$3,888

--

3,888

--

TOTALS, TRANSPORTATION

Totals,2830-General Obligation Bonds-Transportation

2830-General Obligation Bonds-Transportation
State Operations

Totals,2740-Department of Motor Vehicles

Capital Outlay

2740-Department of Motor Vehicles
State Operations

Totals,2720-Dept of the California Highway Patrol

--

--

2670-Board of Pilot Commissioners
State Operations

Capital Outlay

--

--

Capital Outlay

Totals,2665-High-Speed Rail Authority

--

--

2665-High-Speed Rail Authority
State Operations

Local Assistance

--

--

Unclassified

Totals,2660-Department of Transportation

--

Capital Outlay

General
Fund

$116,203

23,568

92,635

$380,311

131,533

248,778

$50,497

--

50,497

$4,830

561

--

4,269

$907

707

200

$10,433

10,433

--

1,076,900

562,242

7,008,802

$8,647,944

$1,235,153

1,235,153

$1,038,842

4,125

1,034,717

$2,207,026

43,711

2,163,315

$2,133

2,133

$405,529

405,529

--

--

$3,452,325

--

623,535

Special
Funds

SCHEDULE 9 at 2018-19 Governor's Budget

$915

--

915

--

--

--

--

--

--

$4,494

1,508

2,750

236

--

--

--

--

--

--

260,808

107,373

58,872

$427,053

--

--

--

--

--

--

--

--

--

--

$227,529

192,623

--

34,906

$157,689

--

68,185

Selected
Bond Funds

Actual 2016-17

$122,917

23,568

99,349

$380,311

131,533

248,778

$94,487

1,397

93,090

$9,324

2,069

2,750

4,505

$4,905

4,705

200

$39,154

39,154

--

1,337,708

669,615

7,270,194

$9,277,517

$1,433,785

1,433,785

$1,042,730

4,125

1,038,605

$2,207,026

43,711

2,163,315

$2,133

2,133

$633,058

598,152

--

34,906

$3,610,014

--

691,720

Budget
Total

$1,242

--

1,242

$15,454

12,699

2,755

--

--

--

$2,076

1,911

--

165

--

--

--

--

--

10

2,198,523

1,494,057

1,023,212

$4,715,802

--

--

$28

--

28

$13,308

--

13,308

--

--

$99,889

99,889

--

--

$4,602,577

10

2,098,634

Federal
Funds
--

--

--

--

--

--

--

--

--

--

--

--

$3,606

--

3,606

$18,000

3,000

15,000

$66,551

21,500

45,051

--

--

--

--

$3,998

3,998

--

$22,462

22,462

--

--

--

239,246

$239,246

$237,496

237,496

$1,750

--

1,750

General
Fund

$130,570

16,564

114,006

$646,362

281,112

365,250

$56,191

--

56,191

$7,407

2,065

450

4,892

$1,040

840

200

$10,993

10,993

--

1,012,733

1,723,809

8,108,513

$10,845,055

$1,492,348

1,492,348

$1,116,889

23,430

1,093,459

$2,270,937

11,230

2,259,707

$2,472

2,472

$18,500

18,397

--

103

$5,259,406

--

$4,802

3,239

1,563

--

--

--

--

--

--

$12,090

7,354

4,482

254

--

--

--

--

--

--

155,282

142,924

57,951

$356,157

--

--

--

--

--

--

--

--

--

--

$187,429

69,176

73,739

44,514

$132,476

--

86,106

Selected
Bond Funds

Estimated 2017-18

959,676

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

$138,978

19,803

119,175

$664,362

284,112

380,250

$122,742

21,500

101,242

$19,497

9,419

4,932

5,146

$5,038

4,838

200

$33,455

33,455

--

1,168,015

1,866,733

8,405,710

$11,440,458

$1,729,844

1,729,844

$1,118,639

23,430

1,095,209

$2,270,937

11,230

2,259,707

$2,472

2,472

$205,929

87,573

73,739

44,617

$5,391,882

--

1,045,782

Budget
Total

$2,835

--

2,835

$19,322

2,500

16,822

--

--

--

$6,524

3,858

2,318

348

--

--

--

--

--

5,000

1,907,136

1,940,988

1,239,488

$5,092,612

--

--

$2,810

--

2,810

$21,117

--

21,117

--

--

$77,105

77,105

--

--

$4,991,580

5,000

1,830,031

Federal
Funds
--

--

--

--

--

--

--

--

--

--

--

--

$3,611

--

3,611

--

--

--

$66,365

14,069

52,296

--

--

--

--

--

--

--

$22,487

22,487

--

--

--

212,901

$212,901

$209,713

209,713

$3,188

--

3,188

General
Fund

$116,172

2,000

114,172

$369,813

122,868

246,945

$42,695

--

42,695

$6,055

559

550

4,946

$5,112

4,912

200

$9,671

9,671

--

2,822,955

1,905,026

8,421,638

$13,149,619

$1,526,848

1,526,848

$1,144,813

12,828

1,131,985

$2,271,687

8,230

2,263,457

$2,480

2,480

$749,482

749,379

--

103

$6,610,757

--

$2,250

1,150

1,100

--

--

--

--

--

--

$2,419

1,975

--

444

--

--

--

--

--

--

299,994

276,794

60,753

$637,541

--

--

--

--

--

--

--

--

--

--

$382,483

147,569

190,374

44,540

$228,854

--

152,425

Selected
Bond Funds

Estimated 2018-19

2,052,518

Special
Funds

$122,033

3,150

118,883

$369,813

122,868

246,945

$109,060

14,069

94,991

$8,474

2,534

550

5,390

$5,112

4,912

200

$32,158

32,158

--

3,122,949

2,181,820

8,695,292

$14,000,061

$1,736,561

1,736,561

$1,148,001

12,828

1,135,173

$2,271,687

8,230

2,263,457

$2,480

2,480

$1,131,965

896,948

190,374

44,643

$6,839,611

--

2,204,943

Budget
Total

$2,825

--

2,825

$13,464

2,500

10,964

--

--

--

$4,935

4,482

--

453

--

--

--

--

--

5,000

1,990,029

2,465,202

1,244,763

$5,704,994

--

--

$2,780

--

2,780

$20,953

--

20,953

--

--

--

--

--

--

$5,681,261

5,000

1,990,029

Federal
Funds

 Appendix 24

GOVERNOR'S BUDGET SUMMARY 2018-19

Capital Outlay

2,547

5,651

-----

3830-San Joaquin River Conservancy
State Operations

Totals,3830-San Joaquin River Conservancy

3835-Baldwin Hills Conservancy
State Operations

--

Capital Outlay

Totals,3825-San Gabriel,Lower LA River,Mtns Consvcy

--

--

$5,651

Local Assistance

3825-San Gabriel,Lower LA River,Mtns Consvcy
State Operations

Totals,3820-SF Bay Conservation, Development Comm

3820-SF Bay Conservation, Development Comm
State Operations

--

--

Capital Outlay

Totals,3810-Santa Monica Mountains Conservancy

--

--

3810-Santa Monica Mountains Conservancy
State Operations

Local Assistance

$137,623

104

2,500

135,019

$2,547

337

$349

349

$346

--

--

346

--

--

$395

--

--

395

$290,006

2,469

33,035

254,502

--

--

$246

-1,396

-$1,186

Totals,3790-Department of Parks, Recreation

Capital Outlay

Local Assistance

3790-Department of Parks, Recreation
State Operations

Totals,3780-Native American Heritage Commission

3780-Native American Heritage Commission
State Operations

Totals,3760-State Coastal Conservancy

285
1,357

186

$1,897

503

1,394

- $14,998

-22,554

6,376

1,180

$186,204

--

3,094

183,110

$16,075

16,075

$148,486

--

3,435

145,051

Special
Funds

1,000

3760-State Coastal Conservancy
State Operations

Local Assistance

$15,932

23

15,909

$18,901

18,901

--

--

$104,366

--

Totals,3720-Coastal Commission

Local Assistance

3720-Coastal Commission
State Operations

Totals,3640-Wildlife Conservation Board

Capital Outlay

Local Assistance

3640-Wildlife Conservation Board
State Operations

Totals,3600-Department of Fish and Wildlife

Capital Outlay

576

103,790

3600-Department of Fish and Wildlife
State Operations

Local Assistance

$15,595

15,595

$1,150,054

6,640

--

1,143,414

Totals,3560-State Lands Commission

3560-State Lands Commission
State Operations

Totals,3540-Department of Forestry, Fire Protection

Capital Outlay

Local Assistance

3540-Department of Forestry, Fire Protection
State Operations

General
Fund

SCHEDULE 9 at 2018-19 Governor's Budget

265

$219

219

$16,521

2,885

13,110

526

--

--

$11,731

2,865

8,633

233

$21,642

3,981

381

17,280

--

--

$38,767

1,413

30,626

6,728

--

--

--

$77,909

14,416

60,855

2,638

$67,462

--

57,527

9,935

--

--

--

--

--

--

Selected
Bond Funds

Actual 2016-17

602

$568

568

$16,867

2,885

13,110

872

$5,651

5,651

$12,126

2,865

8,633

628

$449,271

6,554

35,916

406,801

$2,547

2,547

$40,199

17

32,983

7,199

$17,829

526

17,303

$81,812

10,763

67,231

3,818

$358,032

--

61,197

296,835

$31,670

31,670

$1,298,540

6,640

3,435

1,288,465

Budget
Total

--

--

--

--

--

--

--

--

--

--

--

--

--

$30,782

--

19,917

10,865

--

--

$5,810

--

5,499

311

$2,718

--

2,718

$12,676

12,676

--

--

$72,871

--

18,020

54,851

--

--

$6,678

2,045

--

4,633

Federal
Funds

--

$200

200

--

--

--

--

$5,903

5,903

$3,500

--

3,500

--

$215,572

3,548

9,500

202,524

$1,874

1,874

$15,000

--

15,000

--

$16,724

--

16,724

$20,687

19,687

1,000

--

$104,621

--

576

104,045

$25,791

25,791

$1,807,050

6,301

6,800

1,793,949

General
Fund

369

$455

455

$479

--

--

479

--

--

$513

--

20

493

$397,411

30,160

61,072

306,179

--

--

$24,984

17,564

6,765

655

$2,702

503

2,199

$54,115

32,511

20,000

1,604

$240,291

246

19,981

220,064

$19,331

19,331

$352,896

--

3,465

369

$250

250

$67,716

4,044

63,033

639

--

--

$62,782

981

60,822

979

$97,089

50,740

26,000

20,349

--

--

$109,691

8,953

94,548

6,190

--

--

--

$385,982

295,654

87,252

3,076

$92,745

--

66,311

26,434

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2017-18

349,431

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

738

$905

905

$68,195

4,044

63,033

1,118

$5,903

5,903

$66,795

981

64,342

1,472

$710,072

84,448

96,572

529,052

$1,874

1,874

$149,675

26,517

116,313

6,845

$19,426

503

18,923

$460,784

347,852

108,252

4,680

$437,657

246

86,868

350,543

$45,122

45,122

$2,159,946

6,301

10,265

2,143,380

Budget
Total

--

--

--

--

--

--

--

--

--

--

--

--

--

$158,057

590

141,242

16,225

--

--

$17,844

--

17,295

549

$2,817

--

2,817

$35,000

35,000

--

--

$81,528

--

20,000

61,528

--

--

$20,750

--

--

20,750

Federal
Funds

--

--

--

--

--

--

--

$5,907

5,907

--

--

--

--

$146,952

--

9,500

137,452

$2,106

2,106

--

--

--

--

$16,741

--

16,741

$19,810

19,810

--

--

$93,879

--

576

93,303

$77,115

77,115

$1,441,311

28,289

--

1,413,022

General
Fund

365

$452

452

$480

--

--

480

--

--

$614

--

120

494

$358,294

945

43,550

313,799

--

--

$6,637

3,636

825

2,176

$2,758

503

2,255

$4,210

1,853

--

2,357

$246,526

--

3,341

243,185

$20,777

20,777

$118,759

--

--

340

$250

250

$849

372

--

477

--

--

$2,004

--

1,775

229

$13,254

8,436

--

4,818

--

--

$18,975

--

13,140

5,835

--

--

--

$52,276

8,000

41,200

3,076

$82,818

--

31,740

51,078

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2018-19

118,759

Special
Funds

705

$702

702

$1,329

372

--

957

$5,907

5,907

$2,618

--

1,895

723

$518,500

9,381

53,050

456,069

$2,106

2,106

$25,612

3,636

13,965

8,011

$19,499

503

18,996

$76,296

29,663

41,200

5,433

$423,223

--

35,657

387,566

$97,892

97,892

$1,560,070

28,289

--

1,531,781

Budget
Total

--

--

--

--

--

--

--

--

--

--

--

--

--

$105,712

1,656

87,700

16,356

--

--

$8,569

--

8,000

569

$2,817

--

2,817

$35,000

35,000

--

--

$82,384

--

20,000

62,384

--

--

$20,756

--

--

20,756

Federal
Funds

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 25

150

27,042

Capital Outlay

Totals,3940-State Water Resources Control Board

Local Assistance

3940-State Water Resources Control Board
State Operations

Totals,3930-Department of Pesticide Regulation

Local Assistance

3930-Department of Pesticide Regulation
State Operations

$42,893

--

42,893

$750

--

750

--

--

Capital Outlay

Totals,3900-Air Resources Board

--

Local Assistance

3900-Air Resources Board
State Operations
--

30,387

Local Assistance

ENVIRONMENTAL PROTECTION

2,661,888

$2,719,317

$18,583

18,583

$1,024,547

1,024,547

$1,270

--

1,270

$140,404

--

22,290

118,114

--

State Operations

TOTALS, NATURAL RESOURCES

Totals,3885-Delta Stewardship Council

3885-Delta Stewardship Council
State Operations

Totals,3882-General Obligation Bonds-Natural Res

3882-General Obligation Bonds-Natural Res
State Operations

Totals,3875-Sacramento-San Joaquin Delta Conservancy

Local Assistance

3875-Sacramento-San Joaquin Delta Conservancy
State Operations

Totals,3860-Department of Water Resources

Capital Outlay

Local Assistance

3860-Department of Water Resources
State Operations

Totals,3855-Sierra Nevada Conservancy

--

--

3855-Sierra Nevada Conservancy
State Operations

Local Assistance

--

--

Capital Outlay

Totals,3850-Coachella Valley Mountains Conservancy

--

--

3850-Coachella Valley Mountains Conservancy
State Operations

Local Assistance

--

--

--

$150

Totals,3845-San Diego River Conservancy

Local Assistance

3845-San Diego River Conservancy
State Operations

Totals,3840-Delta Protection Commission

3840-Delta Protection Commission
State Operations

--

--

Capital Outlay

Totals,3835-Baldwin Hills Conservancy

--

Local Assistance

General
Fund

--

--

$426,887

82,259

344,628

$92,982

26,957

66,025

$691,502

--

434,406

257,096

-12,710

219,745

1,049,320

$1,256,355

$665

665

--

--

$71

--

71

$56,992

8,210

16,137

32,645

$4,374

--

4,374

$263

--

--

263

$370

--

370

$1,096

1,096

$337

Special
Funds

SCHEDULE 9 at 2018-19 Governor's Budget

$426,671

415,576

11,095

--

--

--

$143

--

--

143

278,301

216,084

101,154

$595,539

--

--

--

--

$1,052

630

422

$345,124

249,151

34,749

61,224

$4,642

4,318

324

$857

660

97

100

$1,166

1,057

109

--

--

$3,038

1,422

1,351

Selected
Bond Funds

Actual 2016-17

$896,451

497,835

398,616

$93,732

26,957

66,775

$691,645

--

434,406

257,239

292,633

466,216

3,812,362

$4,571,211

$19,248

19,248

$1,024,547

1,024,547

$2,393

630

1,763

$542,520

257,361

73,176

211,983

$9,016

4,318

4,698

$1,120

660

97

363

$1,536

1,057

479

$1,246

1,246

$3,375

1,422

1,351

Budget
Total

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$240,336

196,830

43,506

$2,006

--

2,006

$8,611

--

--

8,611

16,632

56,135

83,920

$156,687

$178

178

--

--

$691

--

691

$5,511

--

--

5,511

Federal
Funds

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$53,331

--

53,331

--

--

--

--

--

--

--

51,036

57,084

3,456,221

$3,564,341

$19,507

19,507

$984,228

984,228

$1,379

--

1,379

$227,688

--

13,710

213,978

General
Fund

--

--

1,230

$647,843

153,897

493,946

$101,682

28,850

72,832

$1,710,194

154,000

1,258,069

298,125

82,546

413,635

1,495,908

$1,992,089

$843

843

--

--

$71

--

71

$38,593

--

2,863

35,730

$4,505

--

4,505

$336

--

--

336

$402

--

402

$1,230

$1,561,614

1,486,744

74,870

--

--

--

$2,403

--

1,202

1,201

873,162

1,269,066

477,678

$2,619,906

--

--

--

--

$9,757

9,300

457

$1,728,183

489,431

822,366

416,386

$9,451

8,987

464

$15,400

8,592

6,653

155

$5,512

5,399

113

--

--

$18,456

7,413

10,674

Selected
Bond Funds

Estimated 2017-18

$369

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

$2,262,788

1,640,641

622,147

$101,682

28,850

72,832

$1,712,597

154,000

1,259,271

299,326

1,006,744

1,739,785

5,429,807

$8,176,336

$20,350

20,350

$984,228

984,228

$11,207

9,300

1,907

$1,994,464

489,431

838,939

666,094

$13,956

8,987

4,969

$15,736

8,592

6,653

491

$5,914

5,399

515

$1,230

1,230

$18,825

7,413

10,674

Budget
Total

--

30

--

--

--

--

--

--

--

--

--

--

--

--

$314,783

232,693

82,090

$2,366

--

2,366

$17,333

--

--

17,333

39,448

183,355

137,833

$360,636

$2,760

2,760

--

--

$720

--

720

$12,449

--

--

12,449

$30

Federal
Funds

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$40,243

--

40,243

--

--

--

--

--

--

--

62,168

10,076

2,956,777

$3,029,021

$18,542

18,542

$993,433

993,433

$1,380

--

1,380

$119,382

--

--

119,382

General
Fund

--

--

1,659

$554,620

48,833

505,787

$101,794

32,046

69,748

$396,745

--

94,233

302,512

6,993

178,669

1,166,034

$1,351,696

$2,844

2,844

--

--

$71

--

71

$32,496

--

--

32,496

$4,506

--

4,506

$328

--

--

328

$402

--

402

$1,659

$11,388

--

11,388

--

--

--

$2,014

--

813

1,201

18,783

201,939

98,425

$319,147

--

--

--

--

$14,408

13,950

458

$119,822

--

90,135

29,687

$658

300

358

$2,651

--

2,489

162

$4,173

4,060

113

--

--

$2,340

--

2,000

Selected
Bond Funds

Estimated 2018-19

$365

Special
Funds

$606,251

48,833

557,418

$101,794

32,046

69,748

$398,759

--

95,046

303,713

87,944

390,684

4,221,236

$4,699,864

$21,386

21,386

$993,433

993,433

$15,859

13,950

1,909

$271,700

--

90,135

181,565

$5,164

300

4,864

$2,979

--

2,489

490

$4,575

4,060

515

$1,659

1,659

$2,705

--

2,000

Budget
Total

--

30

--

--

--

--

--

--

--

--

--

--

--

--

$315,173

232,693

82,480

$2,375

--

2,375

$17,231

--

--

17,231

41,138

118,200

133,104

$292,442

$2,757

2,757

--

--

$696

--

696

$12,497

--

--

12,497

$30

Federal
Funds

 Appendix 26

GOVERNOR'S BUDGET SUMMARY 2018-19

5,197

3,484

94,516
---

State Operations

Local Assistance

Capital Outlay

--

190,756

Totals,4260-State Department of Health Care Services

$19,433,088

19,242,332

4260-State Department of Health Care Services
State Operations

Local Assistance

--

Totals,4250-Children and Families Commission

--

--

Local Assistance

4250-Children and Families Commission
State Operations

235

4185-California Senior Legislature
State Operations
$235

--

Totals,4185-California Senior Legislature

--

Totals,4180-Commission on Aging

$34,686

31,500

4180-Commission on Aging
State Operations

Totals,4170-Department of Aging

Local Assistance

3,186

--

Totals,4150-Department of Managed Health Care

4170-Department of Aging
State Operations

--

4150-Department of Managed Health Care
State Operations

--

--

$8,385

6,454

Totals,4140-Statewide Health Planning, Development

Local Assistance

4140-Statewide Health Planning, Development
State Operations

Totals,4120-Emergency Medical Services Authority

Local Assistance

1,931

--

Totals,4100-State Council-Developmental Disabilities

4120-Emergency Medical Services Authority
State Operations

--

4100-State Council-Developmental Disabilities
State Operations

HEALTH AND HUMAN SERVICES

$94,516

$3,484

TOTALS, ENVIRONMENTAL
PROTECTION

Totals,3996-General Obligation Bonds-Environmental

3996-General Obligation Bonds-Environmental
State Operations

$5,197

3980-Environmental Health Hazard Assessment
State Operations

Totals,3980-Environmental Health Hazard Assessment

- $1,911

--

-1,911

$44,103

--

44,103

Totals,3970-Resources Recycling and Recovery

Local Assistance

3970-Resources Recycling and Recovery
State Operations

Totals,3960-Department of Toxic Substances Control

Local Assistance

3960-Department of Toxic Substances Control
State Operations

General
Fund

$9,061,377

9,042,819

18,558

$355,658

349,613

6,045

--

--

--

--

$4,737

4,546

191

$73,614

73,614

$115,514

36,516

78,998

$3,711

200

3,511

--

--

--

1,851,070

1,044,101

$2,895,171

--

--

$14,122

14,122

$1,501,443

1,307,448

193,995

$168,235

--

168,235

Special
Funds

SCHEDULE 9 at 2018-19 Governor's Budget

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

415,576

11,238

$426,814

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Actual 2016-17

$28,494,465

28,285,151

209,314

$355,658

349,613

6,045

$235

235

--

--

$39,423

36,046

3,377

$73,614

73,614

$115,514

36,516

78,998

$12,096

6,654

5,442

--

--

--

2,266,646

1,149,855

$3,416,501

$3,484

3,484

$19,319

19,319

$1,499,532

1,307,448

192,084

$212,338

--

212,338

Budget
Total

$59,591,340

59,281,854

309,486

--

--

--

--

--

$422

422

$153,148

146,954

6,194

$83

83

$1,482

1,000

482

$4,652

1,879

2,773

$6,526

6,526

--

199,857

85,565

$285,422

--

--

--

--

--

--

--

$34,469

3,027

31,442

Federal
Funds

$20,514,661

20,293,833

220,828

--

--

--

$640

640

--

--

$33,955

29,538

4,417

--

--

$33,334

31,334

2,000

$8,866

6,865

2,001

--

--

--

2,000

113,471

$115,471

$3,318

3,318

$5,285

5,285

$17,500

--

17,500

$36,037

2,000

34,037

General
Fund

$12,496,280

12,465,230

31,050

$422,127

416,566

5,561

--

--

--

--

$4,795

4,546

249

$79,996

79,996

$123,757

19,306

104,451

$4,517

300

4,217

--

--

154,000

2,827,462

1,316,052

$4,297,514

--

--

$16,940

16,940

$1,628,845

1,385,646

243,199

$192,010

1,000

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

1,487,946

76,071

$1,564,017

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2017-18

191,010

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

$33,010,941

32,759,063

251,878

$422,127

416,566

5,561

$640

640

--

--

$38,750

34,084

4,666

$79,996

79,996

$157,091

50,640

106,451

$13,383

7,165

6,218

--

--

154,000

4,317,408

1,505,594

$5,977,002

$3,318

3,318

$22,225

22,225

$1,646,345

1,385,646

260,699

$228,047

3,000

225,047

Budget
Total

$64,466,719

64,066,799

399,920

--

--

--

--

--

$464

464

$158,714

150,382

8,332

--

--

$1,572

1,008

564

$6,313

2,671

3,642

$7,255

7,255

--

235,720

133,813

$369,533

--

--

$414

414

--

--

--

$34,637

3,027

31,610

Federal
Funds

$21,862,524

21,643,449

219,075

--

--

--

--

--

--

--

$33,958

29,538

4,420

--

--

$33,333

31,333

2,000

$9,223

6,865

2,358

--

--

--

--

81,645

$81,645

$3,234

3,234

$5,340

5,340

--

--

--

$32,828

--

32,828

General
Fund

$11,084,927

11,057,277

27,650

$397,603

392,487

5,116

--

--

--

--

$4,795

4,546

249

$79,036

79,036

$100,880

6,656

94,224

$4,379

300

4,079

--

--

--

1,459,288

1,343,857

$2,803,145

--

--

$17,066

17,066

$1,521,726

1,283,176

238,550

$211,194

1,000

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

813

12,589

$13,402

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2018-19

210,194

Special
Funds

$32,947,451

32,700,726

246,725

$397,603

392,487

5,116

--

--

--

--

$38,753

34,084

4,669

$79,036

79,036

$134,213

37,989

96,224

$13,602

7,165

6,437

--

--

--

1,460,101

1,438,091

$2,898,192

$3,234

3,234

$22,406

22,406

$1,521,726

1,283,176

238,550

$244,022

1,000

243,022

Budget
Total

$67,921,295

67,507,157

414,138

--

--

--

--

--

$467

467

$150,955

142,766

8,189

--

--

$1,464

1,000

464

$6,290

2,671

3,619

$7,260

7,260

--

235,720

133,934

$369,654

--

--

--

--

--

--

--

$34,875

3,027

31,848

Federal
Funds

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 27

--

--

---

5196-State-Local Realignment, 2011
Local Assistance

Totals,5196-State-Local Realignment, 2011

CORRECTIONS AND REHABILITATION

Capital Outlay

34,557

2,817,112
31,126,954

Local Assistance

$33,978,623

$144,475

State Operations

TOTALS, HEALTH AND HUMAN
SERVICES

Totals,5206-General Obligation Bonds-HHS

144,475

--

5206-General Obligation Bonds-HHS
State Operations

--

Totals,5195-State-Local Realignment, 1991

$8,164,574

8,003,967

160,607

$310,542

261,404

49,138

$62,568

705

5195-State-Local Realignment, 1991
Local Assistance

Totals,5180-Department of Social Services

Local Assistance

5180-Department of Social Services
State Operations

Totals,5175-Department of Child Support Services

Local Assistance

5175-Department of Child Support Services
State Operations

Totals,5160-Department of Rehabilitation

Local Assistance

61,863

--

5160-Department of Rehabilitation
State Operations

--

Totals,4800-California Health Benefit Exchange

$7,500

4800-California Health Benefit Exchange
State Operations

Totals,4700-Dept of Community Services, Development

7,500

--

Local Assistance

--

4700-Dept of Community Services, Development
State Operations

--

--

$1,773,820

28,950

1,744,870

--

19,945,152

582,563

$20,527,715

--

--

$4,722,137

4,722,137

$5,376,996

5,376,996

$39,012

1,398

37,614

--

--

--

$1,060

--

1,060

--

--

$63,541

61,636

1,905

$40,965

--

40,965

--

--

--

$1,460

5,607
$3,899,240

742

718

3,520,873

372,760

$667,933

-$139,510

348,549

319,384

Special
Funds

52,219

87,291

Totals,4560-Mental Hlth Svcs Ovrst and Acntblty Comm

Local Assistance

4560-Mental Hlth Svcs Ovrst and Acntblty Comm
State Operations

Totals,4440-Department of State Hospitals

Capital Outlay

4440-Department of State Hospitals
State Operations

Totals,4300-Department of Developmental Services

Capital Outlay

Local Assistance

4300-Department of Developmental Services
State Operations

Totals,4265-Department of Public Health

Capital Outlay

Local Assistance

4265-Department of Public Health
State Operations

General
Fund

SCHEDULE 9 at 2018-19 Governor's Budget

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Actual 2016-17

34,557

51,072,106

3,399,675

$54,506,338

$144,475

144,475

$4,722,137

4,722,137

$5,376,996

5,376,996

$8,203,586

8,005,365

198,221

$310,542

261,404

49,138

$63,628

705

62,923

--

--

$71,041

69,136

1,905

$40,965

--

40,965

$1,773,820

28,950

1,744,870

$3,900,700

5,607

3,521,615

373,478

$807,443

--

400,768

406,675

Budget
Total

--

68,288,004

1,551,139

$69,839,143

--

--

--

--

--

--

$7,225,540

6,851,035

374,505

$488,437

376,091

112,346

$371,541

15,736

355,805

$95,969

95,969

$279,845

264,148

15,697

--

--

--

--

--

--

$55,924

--

52,963

2,961

$1,564,234

--

1,296,344

267,890

Federal
Funds

17,398

32,741,956

2,634,778

$35,394,132

$65,204

65,204

--

--

--

--

$8,459,608

8,277,860

181,748

$315,568

261,217

54,351

$64,604

705

63,899

--

--

--

--

--

--

--

--

$1,544,175

17,193

1,526,982

$4,205,217

205

3,786,315

418,697

$148,300

--

54,289

94,011

General
Fund

--

24,014,871

803,966

$24,818,837

--

--

$4,920,925

4,920,925

$5,606,684

5,606,684

$41,873

1,230

40,643

--

--

--

$1,114

--

1,114

--

--

$24,000

22,100

1,900

$56,839

--

56,839

--

--

--

$4,173

--

3,427

746

$1,031,757

--

554,557

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2017-18

477,200

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

17,398

56,756,827

3,438,744

$60,212,969

$65,204

65,204

$4,920,925

4,920,925

$5,606,684

5,606,684

$8,501,481

8,279,090

222,391

$315,568

261,217

54,351

$65,718

705

65,013

--

--

$24,000

22,100

1,900

$56,839

--

56,839

$1,544,175

17,193

1,526,982

$4,209,390

205

3,789,742

419,443

$1,180,057

--

608,846

571,211

Budget
Total

--

73,264,271

1,663,655

$74,927,926

--

--

--

--

--

--

$7,502,498

7,091,697

410,801

$525,677

401,934

123,743

$382,709

15,736

366,973

--

--

$253,392

227,163

26,229

--

--

--

--

--

--

$55,669

--

52,964

2,705

$1,566,944

--

1,253,917

313,027

Federal
Funds

28,383

34,535,986

2,818,730

$37,383,099

$107,770

107,770

--

--

--

--

$8,599,682

8,410,381

189,301

$315,636

261,258

54,378

$64,649

705

63,944

--

--

--

--

--

--

--

--

$1,772,657

20,067

1,752,590

$4,440,878

3,450

4,105,886

331,542

$142,789

4,866

46,571

91,352

General
Fund

--

22,988,181

751,923

$23,740,104

--

--

$5,112,426

5,112,426

$5,829,372

5,829,372

$41,338

1,218

40,120

--

--

--

$892

--

892

--

--

$15,600

15,000

600

$47,896

32,000

15,896

--

--

--

$4,174

--

3,427

747

$1,016,786

--

533,472

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2018-19

483,314

Special
Funds

28,383

57,524,167

3,570,653

$61,123,203

$107,770

107,770

$5,112,426

5,112,426

$5,829,372

5,829,372

$8,641,020

8,411,599

229,421

$315,636

261,258

54,378

$65,541

705

64,836

--

--

$15,600

15,000

600

$47,896

32,000

15,896

$1,772,657

20,067

1,752,590

$4,445,052

3,450

4,109,313

332,289

$1,159,575

4,866

580,043

574,666

Budget
Total

--

76,642,966

1,689,214

$78,332,180

--

--

--

--

--

--

$7,434,308

7,017,489

416,819

$527,440

403,582

123,858

$384,472

15,736

368,736

--

--

$253,306

227,163

26,143

--

--

--

--

--

--

$55,574

--

52,867

2,707

$1,589,349

--

1,272,535

316,814

Federal
Funds

 Appendix 28

GOVERNOR'S BUDGET SUMMARY 2018-19
290,854

Local Assistance

15,925
$33,503

Totals, 6120-State Library

6125-Education Audit Appeals Panel

17,578

Local Assistance

$933

552

381

$32,098

--

$45,531,030

266

2,737

--

2,632,561

2,718

$2,635,279

--

--

--

--

$155,891

155,891

$152,715

152,715

$33,245

33,245

$1,241,062

1,241,062

$550,340

550,340

$489,900

489,900

- $39,449

-39,449

$52,486

49,857

2,629

- $911

--

29,361

162,170

89
-1,000

Special
Funds

45,368,594

6120-State Library
State Operations

Totals, 6100-Department of Education

Capital Outlay

Local Assistance

6100-Department of Education
State Operations

EDUCATION

82,591

10,417,491

State Operations

Capital Outlay

$10,790,936

Totals,5996-General Obligation Bonds-DCR

TOTALS, CORRECTIONS AND
REHABILITATION

18,881
$18,881

5996-General Obligation Bonds-DCR
State Operations

-50,600
- $50,600

Totals,5990-Federal Immigration Funding-Incarceratn

--

5990-Federal Immigration Funding-Incarceratn
State Operations

--

Totals,5796-Enhancing Law Enforcement Act Growth

--

5796-Enhancing Law Enforcement Act Growth
Local Assistance

--

Totals,5696-Juvenile Justice Programs

--

Totals,5596-Dist Attorney and Public Defender Svcs

5696-Juvenile Justice Programs
Local Assistance

--

5596-Dist Attorney and Public Defender Svcs
Local Assistance

--

--

Totals,5396-Trial Court Security 2011 Realignment
--

--

5396-Trial Court Security 2011 Realignment
Local Assistance

Totals,5496-Local Community Corrections

--

Totals,5296-Enhancing Law Enforcement Activities

5496-Local Community Corrections
Local Assistance

--

5296-Enhancing Law Enforcement Activities
Local Assistance

39,449
$39,449

Totals,5228-Safe Neighborhoods and Schools Act

$108,471

98,968

9,503

$10,674,735

82,591

152,437

10,439,707

5228-Safe Neighborhoods and Schools Act
Local Assistance

Totals,5227-Board of State and Community Corrections

Local Assistance

5227-Board of State and Community Corrections
State Operations

Totals,5225-Corrections and Rehabilitation

Capital Outlay

Local Assistance

5225-Corrections and Rehabilitation
State Operations

General
Fund

SCHEDULE 9 at 2018-19 Governor's Budget

--

--

--

$2,120

--

--

2,120

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Actual 2016-17

$34,436

16,477

17,959

$45,565,248

266

45,397,955

167,027

82,591

2,923,415

10,420,209

$13,426,215

$18,881

18,881

- $50,600

-50,600

$155,891

155,891

$152,715

152,715

$33,245

33,245

$1,241,062

1,241,062

$550,340

550,340

$489,900

489,900

--

--

$160,957

148,825

12,132

$10,673,824

82,591

151,437

10,439,796

Budget
Total

$18,205

11,266

6,939

$7,324,591

--

7,172,854

151,737

--

39,109

53,620

$92,729

--

--

$50,600

50,600

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$40,426

39,109

1,317

$1,703

--

--

1,703

Federal
Funds

$32,508

16,925

15,583

$48,235,501

1,483

48,065,855

168,163

54,636

242,654

11,380,472

$11,677,762

$20,905

20,905

- $50,600

-50,600

--

--

--

--

--

--

--

--

--

--

--

--

$45,573

45,573

$67,139

56,636

10,503

$11,594,745

54,636

140,445

11,399,664

General
Fund
237

$921

552

369

$69,214

--

65,798

3,416

--

2,763,785

237

$2,764,022

--

--

--

--

$201,390

201,390

$163,949

163,949

$38,862

38,862

$1,325,313

1,325,313

$561,574

561,574

$489,900

489,900

- $45,573

-45,573

$29,370

29,370

--

- $763

--

--

--

--

$3,098

--

--

3,098

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2017-18

-1,000

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

$33,429

17,477

15,952

$48,307,813

1,483

48,131,653

174,677

54,636

3,006,439

11,380,709

$14,441,784

$20,905

20,905

- $50,600

-50,600

$201,390

201,390

$163,949

163,949

$38,862

38,862

$1,325,313

1,325,313

$561,574

561,574

$489,900

489,900

--

--

$96,509

86,006

10,503

$11,593,982

54,636

139,445

11,399,901

Budget
Total

$18,337

11,266

7,071

$7,702,721

--

7,521,571

181,150

--

43,598

56,397

$99,995

--

--

$50,600

50,600

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$47,354

43,598

3,756

$2,041

--

--

2,041

Federal
Funds

$35,940

20,125

15,815

$49,774,606

--

49,610,578

164,028

68,858

246,113

11,500,099

$11,815,070

$21,916

21,916

- $50,600

-50,600

--

--

--

--

--

--

--

--

--

--

--

--

$64,422

64,422

$49,093

37,732

11,361

$11,730,239

68,858

143,959

11,517,422

General
Fund
237

$874

552

322

$72,245

--

68,159

4,086

--

2,874,255

237

$2,874,492

--

--

--

--

$209,722

209,722

$174,822

174,822

$44,297

44,297

$1,406,864

1,406,864

$572,447

572,447

$489,900

489,900

- $64,422

-64,422

$41,625

41,625

--

- $763

--

--

--

--

$3,100

--

--

3,100

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2018-19

-1,000

Special
Funds

$36,814

20,677

16,137

$49,849,951

--

49,678,737

171,214

68,858

3,120,368

11,500,336

$14,689,562

$21,916

21,916

- $50,600

-50,600

$209,722

209,722

$174,822

174,822

$44,297

44,297

$1,406,864

1,406,864

$572,447

572,447

$489,900

489,900

--

--

$90,718

79,357

11,361

$11,729,476

68,858

142,959

11,517,659

Budget
Total

$18,352

11,266

7,086

$7,501,507

--

7,319,698

181,809

--

43,598

56,413

$100,011

--

--

$50,600

50,600

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$47,364

43,598

3,766

$2,047

--

--

2,047

Federal
Funds

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 29

2,472,993

6878-Retirement Costs-Hi Ed-CC
Local Assistance

Totals, 6874-General Obligation Bonds-Hi Ed-CC

6874-General Obligation Bonds-Hi Ed-CC
State Operations

Totals, 6870-Board of Governors of Community Colleges

Capital Outlay

Local Assistance

6870-Board of Governors of Community Colleges
State Operations

Totals, 6645-CSU Health Benefits, Retired Annuitants

6645-CSU Health Benefits, Retired Annuitants
State Operations

Totals, 6610-California State University

Capital Outlay

6610-California State University
State Operations

Totals, 6600-Hastings College of the Law

6600-Hastings College of the Law
State Operations

Totals, 6445-Institute for Regenerative Medicine

Local Assistance

6445-Institute for Regenerative Medicine
State Operations

Totals, 6440-University of California

6440-University of California
State Operations
3,495,835

191,665

$309,631

309,631

$5,351,213

--

5,337,904

13,309

$272,453

272,453

$3,291,471

--

3,291,471

$13,659

13,659

--

--

--

$3,495,835

--

--

--

$9,937

--

9,850

87

--

--

--

--

--

--

--

--

--

--

$23,132

23,132

$56,645

--

$50,169,736

266

Capital Outlay

Totals, K-12 Education

25,360
31,285

2,503,623
47,665,847

--

--

$22,242

--

22,242

$1,372

Local Assistance

$2,309,458

2,309,458

$12,346

--

--

--

--

--

--

--

--

--

1,372

Special
Funds

K-12 Education
State Operations

Totals, 6396-General Obligation Bonds-K-12

6396-General Obligation Bonds-K-12
State Operations

Totals, 6360-Commission on Teacher Credentialing

Local Assistance

12,346

--

6360-Commission on Teacher Credentialing
State Operations

--

Totals, 6350-School Facilities Aid Program

- $191,665

-191,665

$2,472,993

6350-School Facilities Aid Program
Local Assistance

Totals, 6305-Retirement Costs for Community Colleges

6305-Retirement Costs for Community Colleges
Local Assistance

Totals, 6300-Teachers Retirement System Contributions

6300-Teachers Retirement System Contributions
Local Assistance

$1,405

1,405

Totals, 6255-Summer School for the Arts

6255-Summer School for the Arts
State Operations

666
$666

Totals, 6125-Education Audit Appeals Panel

State Operations

General
Fund

SCHEDULE 9 at 2018-19 Governor's Budget

--

--

--

$32,615

30,988

--

1,627

--

--

--

--

--

--

--

$195,851

179,244

16,607

--

--

$150,233

--

148,113

2,120

--

--

--

--

--

$148,113

148,113

--

--

--

--

--

--

--

--

Selected
Bond Funds

Actual 2016-17

666

191,665

$309,631

309,631

$5,393,765

30,988

5,347,754

15,023

$272,453

272,453

$3,291,471

--

3,291,471

$13,659

13,659

$195,851

179,244

16,607

$3,518,967

3,518,967

$50,376,614

266

47,845,245

2,531,103

$2,309,458

2,309,458

$34,588

--

34,588

$149,485

149,485

- $191,665

-191,665

$2,472,993

2,472,993

$1,405

1,405

$666

Budget
Total

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$746

--

746

--

--

--

$1,351,709

--

1,351,709

--

--

--

--

--

$3,648,980

3,648,980

$7,342,796

--

7,184,120

158,676

Federal
Funds

215,882

$238,116

238,116

$5,696,805

--

5,681,217

15,588

$291,006

291,006

$3,472,441

--

3,472,441

$12,726

12,726

--

--

--

$3,548,375

3,548,375

$53,489,120

1,483

50,782,343

2,705,294

$2,518,795

2,518,795

$125,100

125,000

100

--

--

- $215,882

-215,882

$2,790,445

2,790,445

$1,450

1,450

$1,203

1,203

General
Fund

--

--

--

--

--

--

--

--

--

--

--

$5,714

--

5,620

94

--

--

$2,000

--

2,000

--

--

--

--

--

$170,423

170,423

$107,897

--

72,330

35,567

--

--

$31,782

--

31,782

$5,980

--

--

--

$52,507

50,187

--

2,320

--

--

$5,592

5,592

--

--

--

$268,906

250,000

18,906

--

--

$713,254

--

710,156

3,098

--

--

--

--

--

$710,156

710,156

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2017-18

5,980

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

215,882

$238,116

238,116

$5,755,026

50,187

5,686,837

18,002

$291,006

291,006

$3,480,033

5,592

3,474,441

$12,726

12,726

$268,906

250,000

18,906

$3,718,798

3,718,798

$54,310,271

1,483

51,564,829

2,743,959

$2,518,795

2,518,795

$156,882

125,000

31,882

$716,136

716,136

- $215,882

-215,882

$2,790,445

2,790,445

$1,450

1,450

$1,203

1,203

Budget
Total

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$1,399,916

--

1,399,916

--

--

--

--

--

$3,734,500

3,734,500

$7,721,058

--

7,532,837

188,221

Federal
Funds

238,319

$252,506

252,506

$6,083,948

--

6,066,260

17,688

$311,289

311,289

$3,521,830

--

3,521,830

$13,832

13,832

--

--

--

$3,508,963

3,508,963

$55,167,523

--

52,469,117

2,698,406

$2,515,895

2,515,895

--

--

--

--

--

- $238,319

-238,319

$3,076,733

3,076,733

$1,464

1,464

$1,204

1,204

General
Fund

--

--

--

--

--

--

--

--

--

--

--

--

--

$5,022

--

4,928

94

--

--

$2,000

--

2,000

--

--

--

--

--

$156,299

156,299

$103,581

--

68,711

34,870

--

--

$30,462

--

--

--

--

$61,508

59,187

--

2,321

--

--

--

--

--

--

--

$268,906

250,000

18,906

--

--

$656,265

--

653,165

3,100

--

--

--

--

--

$653,165

653,165

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2018-19

30,462

Special
Funds

238,319

$252,506

252,506

$6,150,478

59,187

6,071,188

20,103

$311,289

311,289

$3,523,830

--

3,523,830

$13,832

13,832

$268,906

250,000

18,906

$3,665,262

3,665,262

$55,927,369

--

53,190,993

2,736,376

$2,515,895

2,515,895

$30,462

--

30,462

$653,165

653,165

- $238,319

-238,319

$3,076,733

3,076,733

$1,464

1,464

$1,204

1,204

Budget
Total

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$1,399,916

--

1,399,916

--

--

--

--

--

$3,775,500

3,775,500

$7,519,859

--

7,330,964

188,895

Federal
Funds

 Appendix 30

GOVERNOR'S BUDGET SUMMARY 2018-19

54,334,996

Local Assistance

10,542

1

Capital Outlay

Totals,7502-Department of Technology

7502-Department of Technology
State Operations

Totals,7501-Department of Human Resources

7501-Department of Human Resources
State Operations

$4,623

4,623

$9,119

9,119

--

Local Assistance

GOVERNMENT OPERATIONS

178,684

State Operations

$178,685

--

Totals,7350-Department of Industrial Relations

TOTALS, LABOR AND WORKFORCE
DEVELOPMENT

--

7350-Department of Industrial Relations
State Operations

$10,542

7320-Public Employment Relations Board
State Operations

8,693

--

--

--

--

--

$6

6

--

--

622,667

$622,667

$448,682

448,682

--

--

$971

971

$3,000

--

3,000

$170,014

--

$159,450

1

170,014

--

45,202

48,579

$93,781

$37,136

--

13,917

23,219

--

--

$4,067

--

$8,693

Totals,7320-Public Employment Relations Board

--

--

--

--

4,067

Special
Funds

--

159,449

Totals,7300-Agricultural Labor Relations Board

7300-Agricultural Labor Relations Board
State Operations

Totals,7120-Workforce Development Board

Local Assistance

7120-Workforce Development Board
State Operations

Totals,7100-Employment Development Department

Capital Outlay

Local Assistance

7100-Employment Development Department
State Operations

LABOR AND WORKFORCE DEVELOPMENT

266

10,202,962

Capital Outlay

$64,538,224

State Operations

$14,368,488

TOTALS, EDUCATION

Totals, Higher Education

--

6,669,149

Local Assistance

Capital Outlay

7,699,339

Higher Education
State Operations

287,657
$287,657

7996-General Obligation Bonds-Hi Ed
State Operations

Totals, 7996-General Obligation Bonds-Hi Ed

$1,129,904

1,114,580

15,324

$25,000

25,000

$191,665

Totals, 6980-Student Aid Commission

Local Assistance

6980-Student Aid Commission
State Operations

Totals, 6910-Awards for Innovation in Higher Ed

6910-Awards for Innovation in Higher Ed
Local Assistance

Totals, 6878-Retirement Costs-Hi Ed-CC

General
Fund

SCHEDULE 9 at 2018-19 Governor's Budget

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

30,988

327,357

20,354

$378,699

$228,466

30,988

179,244

18,234

--

--

--

--

--

--

--

--

Selected
Bond Funds

Actual 2016-17

$4,623

4,623

$9,125

9,125

1

--

801,351

$801,352

$448,682

448,682

$10,542

10,542

$9,664

9,664

$3,000

--

3,000

$329,464

1

--

329,463

31,254

54,707,555

10,271,895

$65,010,704

$14,634,090

30,988

6,862,310

7,740,792

$287,657

287,657

$1,133,971

1,118,647

15,324

$25,000

25,000

$191,665

Budget
Total

--

--

--

--

--

--

--

--

--

--

--

--

--

5,788,864

677,221

$6,466,085

$33,358

33,358

--

--

--

--

$3,321

--

3,321

$6,429,406

--

5,788,864

640,542

--

7,184,866

5,159,365

$12,344,231

$5,001,435

--

746

5,000,689

Federal
Funds

$4,765

4,765

$8,318

8,318

--

--

147,202

$147,202

$300

300

$11,757

11,757

$9,068

9,068

--

--

--

$126,077

--

--

126,077

1,483

57,842,302

10,612,948

$68,456,733

$14,967,613

--

7,059,959

7,907,654

$314,377

314,377

$1,177,885

1,162,860

15,025

--

--

$215,882

General
Fund

--

--

--

--

--

--

$75

75

--

4,750

721,865

$726,615

$556,645

556,645

--

--

$1,179

1,179

$8,000

4,750

3,250

$160,791

--

--

160,791

--

83,496

208,084

$291,580

$183,683

--

11,166

172,517

--

--

$5,546

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

55,779

960,156

24,324

$1,040,259

$327,005

55,779

250,000

21,226

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2017-18

5,546

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

$4,765

4,765

$8,393

8,393

--

4,750

869,067

$873,817

$556,945

556,945

$11,757

11,757

$10,247

10,247

$8,000

4,750

3,250

$286,868

--

--

286,868

57,262

58,885,954

10,845,356

$69,788,572

$15,478,301

55,779

7,321,125

8,101,397

$314,377

314,377

$1,183,431

1,168,406

15,025

--

--

$215,882

Budget
Total

--

--

--

--

--

--

--

--

--

--

--

--

--

6,024,031

738,449

$6,762,480

$37,553

37,553

--

--

--

--

$4,139

--

4,139

$6,720,788

--

6,024,031

696,757

--

7,532,837

5,322,637

$12,855,474

$5,134,416

--

--

5,134,416

Federal
Funds

$4,768

4,768

$9,403

9,403

--

15,520

106,199

$121,719

--

--

$11,763

11,763

$9,072

9,072

$16,000

15,520

480

$84,884

--

--

84,884

--

59,952,314

10,665,722

$70,618,036

$15,450,513

--

7,483,197

7,967,316

$319,282

319,282

$1,200,544

1,178,618

21,926

--

--

$238,319

General
Fund

--

--

--

--

--

--

$75

75

--

4,750

726,880

$731,630

$562,297

562,297

--

--

$1,180

1,180

$5,400

4,750

650

$162,753

--

--

162,753

--

79,270

193,263

$272,533

$168,952

--

10,559

158,393

--

--

$5,631

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

59,187

903,165

24,327

$986,679

$330,414

59,187

250,000

21,227

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2018-19

5,631

Special
Funds

$4,768

4,768

$9,478

9,478

--

20,270

833,079

$853,349

$562,297

562,297

$11,763

11,763

$10,252

10,252

$21,400

20,270

1,130

$247,637

--

--

247,637

59,187

60,934,749

10,883,312

$71,877,248

$15,949,879

59,187

7,743,756

8,146,936

$319,282

319,282

$1,206,175

1,184,249

21,926

--

--

$238,319

Budget
Total

--

--

--

--

--

--

--

--

--

--

--

--

--

5,964,518

708,042

$6,672,560

$36,931

36,931

--

--

--

--

$4,642

--

4,642

$6,630,987

--

5,964,518

666,469

--

7,330,964

5,364,311

$12,695,275

$5,175,416

--

--

5,175,416

Federal
Funds

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 31

330

1,919

----

Totals, 8640-Political Reform Act of 1974

8660-Public Utilities Commission
State Operations

$10,313

10,313

$96,664

--

9,010

87,654

$1

8640-Political Reform Act of 1974
State Operations

Totals, 8620-Fair Political Practices Commission

8620-Fair Political Practices Commission
State Operations

Totals, 8570-Department of Food and Agriculture

Capital Outlay

Local Assistance

8570-Department of Food and Agriculture
State Operations

Totals, 8385-Citizens Compensation Commission

1

$13,610

Totals, 8260-Arts Council

8385-Citizens Compensation Commission
State Operations

902
12,708

Local Assistance

$13,025

13,025

$15,356

151

15,205

8260-Arts Council
State Operations

Totals, 8140-State Public Defender

8140-State Public Defender
State Operations

Totals, 8120-Peace Officer Standards, Training Comm

Local Assistance

8120-Peace Officer Standards, Training Comm
State Operations

GENERAL GOVERNMENT

148,830

--

Capital Outlay

776,318

Local Assistance

$925,148

State Operations

TOTALS, GOVERNMENT OPERATIONS

$1,919

7910-Office of Administrative Law
State Operations

Totals,7910-Office of Administrative Law

$121

Totals,7870-California Victim Compensation Board

--

121

7870-California Victim Compensation Board
State Operations

Local Assistance

$170,343

148,830

21,513

$738,693

Totals,7760-Department of General Services

Capital Outlay

7760-Department of General Services
State Operations

Totals,7730-Franchise Tax Board

738,693

--

7730-Franchise Tax Board
State Operations

--

Totals,7600-Department of Tax and Fee Administration

$330

7600-Department of Tax and Fee Administration
State Operations

Totals,7503-State Personnel Board

7503-State Personnel Board
State Operations

General
Fund

--

--

--

--

239,545

--

--

--

--

$190,113

--

37,864

152,249

--

--

$1,816

1,404

412

--

--

$33,640

15,407

18,233

-125,858

57,126

161,375

$92,643

--

--

$87,042

57,126

29,916

- $13,684

-125,858

112,174

$19,279

19,279

Special
Funds

SCHEDULE 9 at 2018-19 Governor's Budget

--

--

--

--

--

$362

--

--

362

--

--

--

--

--

--

--

--

--

--

--

--

5,777

$5,777

--

--

--

--

--

$5,777

--

5,777

--

--

--

--

--

--

Selected
Bond Funds

Actual 2016-17

330

239,545

--

--

$10,313

10,313

$287,139

--

46,874

240,265

$1

1

$15,426

14,112

1,314

$13,025

13,025

$48,996

15,558

33,438

22,972

57,126

943,470

$1,023,568

$1,919

1,919

$87,163

57,126

30,037

$162,436

22,972

139,464

$757,972

757,972

--

--

$330

Budget
Total

982

--

--

--

--

--

--

--

--

--

5,726

--

--

--

--

$88,500

--

--

88,500

--

--

$1,057

91

966

--

--

--

--

--

--

23,000

982

$23,982

--

--

$23,982

23,000

Federal
Funds

--

--

--

$11,660

11,660

$110,082

3,088

9,010

97,984

$10

10

$15,997

14,300

1,697

$13,825

13,825

--

--

--

910

--

1,126,508

$1,127,418

$2,206

2,206

$130

--

130

$12,883

910

11,973

$766,052

766,052

$331,749

331,749

$1,315

1,315

General
Fund

--

--

306,751

--

--

--

--

$388,039

--

204,430

183,609

--

--

$2,243

1,405

838

--

--

$1,828

--

1,828

--

58,896

256,961

$315,857

--

--

$92,420

58,896

33,524

$111,593

--

111,593

$22,155

22,155

$89,614

--

--

--

--

--

$1,178

--

--

1,178

--

--

--

--

--

--

--

--

--

--

--

--

6,458

$6,458

--

--

--

--

--

$6,458

--

6,458

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2017-18

89,614

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

306,751

--

--

$11,660

11,660

$499,299

3,088

213,440

282,771

$10

10

$18,240

15,705

2,535

$13,825

13,825

$1,828

--

1,828

910

58,896

1,389,927

$1,449,733

$2,206

2,206

$92,550

58,896

33,654

$130,934

910

130,024

$788,207

788,207

$421,363

421,363

$1,315

1,315

Budget
Total

245

--

--

8,952

--

--

--

--

$103,135

--

--

103,135

--

--

$1,135

100

1,035

--

--

--

--

--

--

23,000

2,099

$25,099

--

--

$24,854

23,000

1,854

--

--

--

--

--

$245

Federal
Funds

--

$2,848

2,848

$12,188

12,188

$108,295

9,348

9,010

89,937

$10

10

$16,000

14,300

1,700

$13,833

13,833

--

--

--

30,416

--

1,150,700

$1,181,116

$2,264

2,264

$130

--

130

$49,386

30,416

18,970

$759,464

759,464

$354,162

354,162

$1,539

1,539

General
Fund

--

--

312,988

--

--

--

--

$213,767

--

51,677

162,090

--

--

$2,245

1,405

840

--

--

--

--

--

--

60,404

258,329

$318,733

--

--

$93,957

60,404

33,553

$109,637

--

109,637

$22,130

22,130

$92,934

--

--

--

--

--

$1,178

--

--

1,178

--

--

--

--

--

--

--

--

--

--

--

--

7,018

$7,018

--

--

--

--

--

$7,018

--

7,018

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2018-19

92,934

Special
Funds

312,988

$2,848

2,848

$12,188

12,188

$323,240

9,348

60,687

253,205

$10

10

$18,245

15,705

2,540

$13,833

13,833

--

--

--

30,416

60,404

1,416,047

$1,506,867

$2,264

2,264

$94,087

60,404

33,683

$166,041

30,416

135,625

$781,594

781,594

$447,096

447,096

$1,539

1,539

Budget
Total

261

--

--

9,405

--

--

--

--

$109,162

--

--

109,162

--

--

$1,185

100

1,085

--

--

--

--

--

--

23,000

2,109

$25,109

--

--

$24,848

23,000

1,848

--

--

--

--

--

$261

Federal
Funds

 Appendix 32

GOVERNOR'S BUDGET SUMMARY 2018-19

Local Assistance

9285-Trial Court Security-Court Construction
Local Assistance

Totals, 9210-Local Government Financing

9210-Local Government Financing
Local Assistance

3,001

$31,708

31,708

411,031
$411,031

Totals, 9100-Tax Relief

$712,891

9,978

9100-Tax Relief
Local Assistance

Totals, Non-Agency Departments

Capital Outlay

61,324

641,589

Non-Agency Departments
State Operations

Local Assistance

$15,694

15,694

$367,736

--

5,600

362,136

Totals, 8998-General Obligation Bonds-Gen Govt

8998-General Obligation Bonds-Gen Govt
State Operations

Totals, 8955-Department of Veterans Affairs

Capital Outlay

Local Assistance

8955-Department of Veterans Affairs
State Operations

- $58,137

-58,137

Totals, 8951-Federal Per Diem for Veterans Housing

$63,123

8951-Federal Per Diem for Veterans Housing
State Operations

9,978

--

53,145

$35,918

33,855

2,063

$91,060

91,060

$32,767

32,767

$13,594

13,594

$524

524

$640

640

$1,003

1,003

--

--

Totals, 8940-Military Department

Capital Outlay

Local Assistance

8940-Military Department
State Operations

Totals, 8885-Commission on State Mandates

Local Assistance

8885-Commission on State Mandates
State Operations

Totals, 8880-Financial Information System for CA

8880-Financial Information System for CA
State Operations

Totals, 8860-Department of Finance

8860-Department of Finance
State Operations

Totals, 8855-California State Auditor's Office

8855-California State Auditor's Office
State Operations

Totals, 8820-Comm on the Status of Women and Girls

8820-Comm on the Status of Women and Girls
State Operations

Totals, 8790-CA Commission on Disability Access

8790-CA Commission on Disability Access
State Operations

Totals, 8780-Milton Marks Little Hoover Commission

8780-Milton Marks Little Hoover Commission
State Operations

Totals, 8660-Public Utilities Commission

General
Fund

--

--

--

- $2,505

-2,505

$1,651,456

--

1,226,439

425,017

--

--

$1,526

--

1,104

422

--

--

$1,282

--

--

1,282

$2,345

2,345

--

$13,874

13,874

--

--

- $1,000

-1,000

--

--

--

--

--

--

$1,407,860

1,168,315

Special
Funds

SCHEDULE 9 at 2018-19 Governor's Budget

--

--

--

--

--

- $2,848

-3,428

--

580

--

--

- $3,210

-3,428

--

218

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Actual 2016-17

3,001

$31,708

31,708

$408,526

408,526

$2,361,499

6,550

1,287,763

1,067,186

$15,694

15,694

$366,052

-3,428

6,704

362,776

- $58,137

-58,137

$64,405

9,978

--

54,427

$38,263

36,200

2,063

$104,934

104,934

$32,767

32,767

$12,594

12,594

$524

524

$640

640

$1,003

1,003

$1,407,860

1,168,315

Budget
Total
--

--

--

--

--

--

$266,946

1,581

91

265,274

--

--

$2,157

346

--

1,811

$58,137

58,137

$111,369

1,235

--

110,134

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$5,726

Federal
Funds

--

--

7,000

$138

138

$420,001

420,001

$774,797

23,328

63,480

687,989

$17,270

17,270

$404,327

6,212

5,600

392,515

- $71,649

-71,649

$78,071

14,028

60

63,983

$36,816

34,510

2,306

$94,362

94,362

$42,667

42,667

$19,729

19,729

$552

552

--

--

$1,078

1,078

General
Fund

--

--

--

- $2,505

-2,505

$2,162,351

-4,500

1,657,490

509,361

--

--

- $2,941

-4,500

1,139

420

--

--

$1,541

--

--

1,541

$2,417

2,417

--

$14,374

14,374

--

--

--

--

--

--

--

--

--

--

$1,754,850

--

--

--

--

--

$10,529

8,945

--

1,584

--

--

$9,351

8,945

--

406

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2017-18

1,448,099

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

7,000

$138

138

$417,496

417,496

$2,947,677

27,773

1,720,970

1,198,934

$17,270

17,270

$410,737

10,657

6,739

393,341

- $71,649

-71,649

$79,612

14,028

60

65,524

$39,233

36,927

2,306

$108,736

108,736

$42,667

42,667

$19,729

19,729

$552

552

--

--

$1,078

1,078

$1,754,850

1,448,099

Budget
Total
--

--

--

--

--

--

$346,809

43,795

100

302,914

--

--

$32,426

29,767

--

2,659

$71,649

71,649

$129,512

14,028

--

115,484

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$8,952

Federal
Funds

--

--

7,000

$28,917

28,917

$420,001

420,001

$765,516

62,719

63,669

639,128

$14,792

14,792

$421,921

16,010

5,600

400,311

- $75,038

-75,038

$98,950

37,361

60

61,529

$37,113

34,699

2,414

$52,176

52,176

$39,057

39,057

$21,711

21,711

$552

552

--

--

$1,108

1,108

General
Fund

--

--

--

- $2,505

-2,505

$1,761,742

571

1,281,909

479,262

--

--

$2,281

571

1,205

505

--

--

$1,564

--

--

1,564

$2,170

2,170

--

$1,275

1,275

--

--

--

--

--

--

--

--

--

--

$1,538,440

--

--

--

--

--

$1,584

--

--

1,584

--

--

$406

--

--

406

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2018-19

1,225,452

Special
Funds

7,000

$28,917

28,917

$417,496

417,496

$2,528,842

63,290

1,345,578

1,119,974

$14,792

14,792

$424,608

16,581

6,805

401,222

- $75,038

-75,038

$100,514

37,361

60

63,093

$39,283

36,869

2,414

$53,451

53,451

$39,057

39,057

$21,711

21,711

$552

552

--

--

$1,108

1,108

$1,538,440

1,225,452

Budget
Total

--

--

--

--

--

--

$322,177

12,656

100

309,421

--

--

$2,580

--

--

2,580

$75,038

75,038

$124,807

12,656

--

112,151

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$9,405

Federal
Funds

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 33

445,989

84,192

---

9840-Contingencies-Emergencies Augmentation
State Operations

Totals, 9840-Contingencies-Emergencies Augmentation

---

Totals, 9892-Supplemental Pension Payments

- $184,802

-184,802

$1,000

9892-Supplemental Pension Payments
State Operations

Totals, 9885-Reserve for Liquidation of Encumbrances

9885-Reserve for Liquidation of Encumbrances
Unclassified

Totals, 9860-Capital Outlay Planning, Studies

1,000

--

9860-Capital Outlay Planning, Studies
Capital Outlay

--

Totals, 9804-Contracts Impacted by Minimum Wage

- $64,801

9804-Contracts Impacted by Minimum Wage
State Operations

Totals, 9802-June to July Payroll Deferral

-64,801

--

Totals, 9800-Augmentation for Employee Compensation

9802-June to July Payroll Deferral
State Operations

--

9800-Augmentation for Employee Compensation
State Operations

$84,192

9670-Victim Compensation Government Claims Bd
State Operations

Totals, 9670-Victim Compensation Government Claims Bd

$1,618,318

1,618,318

$1,582

1,582

$54,286

Totals, 9650-Health, Dental Benefits for Annuitants

9650-Health, Dental Benefits for Annuitants
State Operations

Totals, 9625-Interest Payments to the Federal Govt

9625-Interest Payments to the Federal Govt
State Operations

Totals, 9620-Cash Management and Budgetary Loans

54,286

--

9620-Cash Management and Budgetary Loans
State Operations

--

Totals, 9612-Enhanced Tobacco Asset-Backed Bonds

$16,949

16,949

$445,989

9612-Enhanced Tobacco Asset-Backed Bonds
State Operations

Totals, 9600-Debt Service GO Bonds Commercial Paper

9600-Debt Service GO Bonds Commercial Paper
State Operations

Totals, Tax Relief-Local Gov

Tax Relief-Local Gov
Local Assistance

$218

218

Totals, 9350-Shared Revenues

9350-Shared Revenues
Local Assistance

31

9300-Payment to Counties for Homicide Trials
Local Assistance
$31

--

Totals, 9300-Payment to Counties for Homicide Trials

--

Totals, 9286-Trial Court Security - Judgeships

$3,001

9286-Trial Court Security - Judgeships
Local Assistance

Totals, 9285-Trial Court Security-Court Construction

General
Fund

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

- $3,022

-3,022

--

--

$252

252

--

--

$89

89

--

--

--

--

--

--

$1,287,176

1,287,176

$1,289,681

1,289,681

Special
Funds

SCHEDULE 9 at 2018-19 Governor's Budget

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Actual 2016-17

--

--

- $184,802

-184,802

$1,000

1,000

--

--

--

--

- $67,823

-67,823

--

--

$84,444

84,444

$1,618,318

1,618,318

$1,671

1,671

$54,286

54,286

--

--

$16,949

16,949

$1,733,165

1,733,165

$1,289,899

1,289,899

$31

31

--

--

$3,001

Budget
Total

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$14,716

14,716

$14,716

14,716

Federal
Funds

$146,000

146,000

--

--

$1,000

1,000

$8,244

8,244

--

--

- $34,412

-34,412

$6,000

6,000

$7,694

7,694

$1,766,694

1,766,694

$5,250

5,250

$24,542

24,542

--

--

$32,371

32,371

$427,638

427,638

$218

218

$1

1

$280

280

$7,000

General
Fund

--

--

--

--

--

--

--

--

--

--

--

$15,000

15,000

--

--

- $16,192

-16,192

--

--

--

--

--

--

$1,001

1,001

--

--

--

--

--

--

$1,865,270

1,865,270

$1,867,775

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2017-18

1,867,775

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

$146,000

146,000

--

--

$1,000

1,000

$23,244

23,244

--

--

- $50,604

-50,604

$6,000

6,000

$7,694

7,694

$1,766,694

1,766,694

$6,251

6,251

$24,542

24,542

--

--

$32,371

32,371

$2,292,908

2,292,908

$1,867,993

1,867,993

$1

1

$280

280

$7,000

Budget
Total

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$14,716

14,716

$14,716

14,716

Federal
Funds

$475,000

475,000

--

--

$2,000

2,000

$20,000

20,000

$6,179

6,179

- $35,444

-35,444

$604,500

604,500

--

--

$1,887,150

1,887,150

$15,000

15,000

$53,969

53,969

$1

1

$38,161

38,161

$456,697

456,697

$218

218

$1

1

$560

560

$7,000

General
Fund

--

--

--

--

--

$132,493

132,493

--

--

--

--

$15,000

15,000

$4,130

4,130

- $16,677

-16,677

$402,721

402,721

--

--

--

--

$1,001

1,001

--

--

--

--

--

--

$2,821,302

2,821,302

$2,823,807

$2,065

2,065

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2018-19

2,823,807

Special
Funds

$609,558

609,558

--

--

$2,000

2,000

$35,000

35,000

$10,309

10,309

- $52,121

-52,121

$1,007,221

1,007,221

--

--

$1,887,150

1,887,150

$16,001

16,001

$53,969

53,969

$1

1

$38,161

38,161

$3,277,999

3,277,999

$2,824,025

2,824,025

$1

1

$560

560

$7,000

Budget
Total

--

--

--

--

--

$3

3

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$14,716

14,716

$14,716

14,716

Federal
Funds

 Appendix 34

GOVERNOR'S BUDGET SUMMARY 2018-19

8,548

Unclassified

- $184,802

Note: Numbers may not add due to rounding

$304,360
- $184,802

Unclassified

$88,167,428

Capital Outlay

$30,800,470

Local Assistance

$119,087,456

State Operations

GRAND TOTAL

$10,978

$515,861

Local Assistance

Capital Outlay

$1,459,175

State Operations

$688,291

--

$977,922

$29,948,417

$13,328,373

$44,254,712

--

--

$2,621,874

$1,005,049

$3,626,923

$642,332
$1,801,212

Totals, Statewide Expenditures

TOTALS, GENERAL GOVERNMENT

--

108,259

580,032

--

--

--

--

$108,259

108,259

--

$582,713

--

1,000

--

--

--

--

--

--

582,713

Special
Funds

-184,802

Capital Outlay

Unclassified

8,548

817,586

- $626,569

-626,569

- $160,079

-160,079

--

--

--

Local Assistance

Statewide Expenditures
State Operations

Totals, 9935-PERS Deferral

9935-PERS Deferral
State Operations

Totals, 9910-General Fund Credits from Federal Funds

9910-General Fund Credits from Federal Funds
State Operations

Totals, 9901-Various Departments

Local Assistance

9901-Various Departments
State Operations

- $676,647

-676,647

Totals, 9900-Statewide General Admin Exp (Pro Rata)

9900-Statewide General Admin Exp (Pro Rata)
State Operations

570,355

9898-PERS General Fund Deferral Payment
State Operations
$570,355

--

Totals, 9898-PERS General Fund Deferral Payment

--

Totals, 9897-Section 3.60 Rate Adjustments

$8,548

9897-Section 3.60 Rate Adjustments
State Operations

Totals, 9894-Statewide Proposition 98 Reconciliation

9894-Statewide Proposition 98 Reconciliation
Local Assistance

General
Fund

SCHEDULE 9 at 2018-19 Governor's Budget

- $184,802

$7,550

$3,137,735

$2,464,804

$5,425,287

$1,330,623

-184,802

1,000

116,807

1,397,618

- $626,569

-626,569

- $160,079

-160,079

$108,259

108,259

--

- $93,934

-93,934

$570,355

570,355

--

--

$8,548

8,548

Budget
Total

$44,610,387

--

$566,669
- $184,802

$1,848,951

$1,291,795 $119,407,640

$481,544

$2,340,008 $165,682,176

--

- $3,428

--

$580

- $2,848

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Actual 2016-17

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$24,328

$166,724

$1,973,680

$2,164,732

$962,297

--

1,000

-324,394

1,285,691

- $681,747

-681,747

- $166,342

-166,342

$254,951

--

254,951

- $710,124

-710,124

$626,570

626,570

--

--

- $324,394

-324,394

General
Fund

$10

$2,216,736

$84,005,615

$9,074,366

--

$158,479

$92,898,076

$33,454,757

$95,296,727 $126,511,312

--

$1,581

$14,807

$265,274

$281,662

Federal
Funds

--

--

--

--

--

--

--

$1,263,879

$38,567,186

$16,020,388

$55,851,453

--

- $4,500

$3,612,107

$1,111,100

$4,718,707

$691,086

--

--

89,347

601,739

--

--

--

--

$89,347

89,347

--

$601,930

--

$28,773

$3,778,831

$3,086,364

$6,893,968

$1,653,383

--

1,000

-235,047

1,887,430

- $681,747

-681,747

- $166,342

-166,342

$344,298

89,347

254,951

- $108,194

-108,194

$626,570

626,570

--

--

- $324,394

-324,394

Budget
Total

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$43,795

$14,816

$302,914

$361,525

Federal
Funds

--

$64,719

$338,120

$2,761,650

$3,164,489

$1,942,276

--

2,000

-182,246

2,122,522

- $725,140

-725,140

- $200,392

-200,392

- $354,161

25,938

-380,099

- $776,580

-776,580

$681,747

681,747

$458,470

458,470

- $208,184

-208,184

General
Fund

$50,241,593

--

$1,093,168

--

$2,515,526

$4,457,951 $135,923,213

$766,448

$5,000

$1,990,379

$90,414,169

$9,824,595

--

$254,544

$97,292,778

$34,142,718

$6,317,567 $188,680,332 $102,234,143 $131,690,040

--

$8,945

--

$1,584

$10,529

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2017-18

601,930

Special
Funds

COMPARATIVE STATEMENT OF EXPENDITURES
(Dollars In Thousands)

--

--

--

$2,862,689

$36,448,130

$16,843,201

$56,154,020

--

$571

$4,197,263

$1,956,832

$6,154,666

$1,571,622

--

--

94,052

1,477,570

--

--

--

--

$91,463

94,052

-2,589

$677,468

677,468

--

--

$264,023

--

$65,290

$4,535,383

$4,722,131

$9,322,804

$3,515,963

--

2,000

-88,194

3,602,157

- $725,140

-725,140

- $200,392

-200,392

- $262,698

119,990

-382,688

- $99,112

-99,112

$681,747

681,747

$722,493

722,493

- $208,184

-208,184

Budget
Total

$3

--

--

--

3

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

$12,656

$14,816

$309,424

$336,896

Federal
Funds

$51,223,280

--

$377,964

--

$3,495,197

$1,860,036 $135,600,944

$237,361

$5,000

$2,043,823

$93,977,916

$9,850,570

$2,475,361 $190,319,421 $105,877,309

--

--

--

$3,649

$3,649

$2,065

--

--

--

2,065

--

--

--

--

--

--

--

--

--

--

--

--

--

--

--

Selected
Bond Funds

Estimated 2018-19

264,023

Special
Funds

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 35

GENERAL FUND
SPECIAL FUNDS
0002-Property Acquisition Law Money
Account
0003-Motor Vehicle Parking Facilities
Moneys Account
0004-Breast Cancer Fund
0006-Disability Access Account
0007-Breast Cancer Research Account,
Breast Cancer Fund
0009-Breast Cancer Control Account,
Breast Cancer Fund
0012-Attorney General Antitrust Account
0014-Hazardous Waste Control Account
0017-Fingerprint Fees Account
0018-Site Remediation Account
0020-California State Law Library Special
Account
0022-State Emergency Telephone Number
Account
0023-Farmworker Remedial Account
0024-State Board of Guide Dogs for the
Blind Fund
0025-Leaking Underground Storage Tank
Cost Recovery Fund
0026-State Motor Vehicle Insurance
Account
0028-Unified Program Account
0029-Nuclear Planning Assessment
Special Account
0032-Firearm Safety Account
0033-State Energy Conservation
Assistance Account
0034-Geothermal Resources Development
Account
0035-Surface Mining and Reclamation
Account
0041-Aeronautics Account, State
Transportation Fund
0042-State Highway Account, State
Transportation Fund
0044-Motor Vehicle Account, State
Transportation Fund

Fund
118,668,855
4,970
4,018
518
13,851
9,643
8,569
2,504
59,988
86,659
10,771
372
81,078
355
166
-29,721
4,981
4,343
1,002
2,090
1,188
4,301
6,009
3,280,104
3,319,641

1,429
2,950
87
12,417
13,507
12,028
646
29,869
49,312
210
36
55,902
178
82
94
31,045
5,974
-4,140
8,819
134
1,476
5,717
2,626,771
663,384

Revenues
2016-17

Beginning
Reserve
2016-17
5,029,305

3,527,355

3,353,877

9,211

3,781

1,322

-6,261

140

3,753

7,985

42,297

--

155

--

84,340

399

2,595
69,554
73,445
10,503

10,467

4,989

594
8,616

3,298

3,729

119,087,456

Expenditures
2016-17

455,670

2,552,998

2,515

1,996

--

17,170

5,002

590

2,970

18,469

94

93

533

52,640

9

555
20,303
62,526
478

10,130

18,161

11
17,652

3,670

2,670

Beginning
Reserve
2017-18
4,610,704

3,669,025

3,795,378

6,093

4,724

1,565

2,330

840

4,150

8,652

37,203

--

6

305

80,551

372

2,601
63,139
86,519
10,915

8,473

8,160

744
11,285

3,619

4,213

127,251,523

Revenues
2017-18

3,675,674

3,733,664

7,298

4,709

1,322

-612

353

4,378

9,038

35,933

--

99

291

117,120

381

2,733
70,573
91,641
9,626

11,855

12,001

746
9,618

3,547

6,123

126,511,312

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

449,021

2,614,712

1,310

2,011

243

20,112

5,489

362

2,584

19,739

94

--

547

16,071

--

423
12,869
57,404
1,767

6,748

14,320

9
19,319

3,742

760

Beginning
Reserve
2018-19
5,350,915

3,772,739

4,150,468

6,060

4,728

1,565

2,330

840

4,150

8,652

47,529

--

--

305

130,015

372

4,701
65,193
86,519
10,915

8,289

7,926

734
11,285

3,619

4,307

129,791,458

Revenues
2018-19

3,793,025

4,388,466

7,313

4,751

1,322

460

354

4,366

9,260

36,318

--

--

291

128,743

350

4,649
69,411
90,226
9,626

12,227

21,138

737
10,089

3,626

4,065

131,690,040

Expenditures
2018-19

428,735

2,376,714

57

1,988

486

21,982

5,975

146

1,976

30,950

94

--

561

17,343

22

475
8,651
53,697
3,056

2,810

1,108

6
20,515

3,735

1,002

Ending
Reserve
2018-19
3,452,333

 Appendix 36

GOVERNOR'S BUDGET SUMMARY 2018-19

0046-Public Transportation Account, State
Transportation Fund
0052-Local Airport Loan Account
0054-New Motor Vehicle Board Account
0055-Mass Transit Revolving Account,
State Transportation Fund
0058-Rail Accident Prevention Response
Fund
0061-Motor Vehicle Fuel Account,
Transportation Tax Fund
0062-Highway Users Tax Account,
Transportation Tax Fund
0064-Motor Vehicle License Fee Account,
Transportation Tax Fund
0065-Illegal Drug Lab Cleanup Account
0066-Sale of Tobacco to Minors Control
Account
0067-State Corporations Fund
0069-Barbering and Cosmetology
Contingent Fund
0070-Occupational Lead Poisoning
Prevention Account
0071-Yosemite Foundation Account,
California Environmental License Plate
Fund
0072-California Collegiate License Plate
Fund
0074-Medical Waste Management Fund
0075-Radiation Control Fund
0076-Tissue Bank License Fund
0078-Graphic Design License Plate
Account
0080-Childhood Lead Poisoning Prevention
Fund
0082-Export Document Program Fund
0083-Veterans Service Office Fund
0093-Construction Management Education
Account (CMEA)
0098-Clinical Laboratory Improvement
Fund
0099-Health Statistics Special Fund
0100-California Used Oil Recycling Fund
0102-State Fire Marshal Licensing and
Certification Fund

Fund

12,288
27,422
24,040
2,222

22,217
6,791
19,858
2,452

710

20

89

3,472

2,922

160

23,642

19,349

452
1,112

60,726

67,789

21,810

118

1,512

1,856
1,641

3

2,384

78,221

23,404

15,413

1,733

1,188,091

91,093

887

4,157

29,259

32

--

7

2,466
23,485
812

--

1,000

16

787
1,966

2,567
5,417
2,759

382,593

28,742
1,442

Revenues
2016-17

565,169

Beginning
Reserve
2016-17

3,544

24,885
24,249

11,308

--

639
887

28,327

1,880

2,932
25,363
582

32

707

3,275

22,426

49,817

154

619

20,419

1,279,184

33,416

--

--

-1,279
1,571

500,002

Expenditures
2016-17

1,130

9,328
19,649

23,197

249

1,669
1,866

71,704

740

2,101
3,539
2,989

16

23

3,119

20,565

78,698

1,476

1,768

18,398

--

--

7

1,000

30,808
1,837

447,760

Beginning
Reserve
2017-18

4,550

27,879
24,268

11,308

94

480
1,156

21,301

2,204

2,307
28,035
831

38

900

3,334

24,313

59,674

177

3

5,212

1,408,592

37,256

--

--

756
1,964

1,152,487

Revenues
2017-18

4,455

28,084
28,240

12,718

107

759
925

34,186

2,349

2,908
27,515
645

38

840

4,592

24,186

57,097

704

849

23,610

1,408,592

37,256

--

--

-345
1,805

1,124,447

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

1,225

9,123
15,677

21,787

236

1,390
2,097

58,819

595

1,500
4,059
3,175

16

83

1,861

20,692

81,275

949

922

--

--

--

7

1,000

31,909
1,996

475,800

Beginning
Reserve
2018-19

4,950

30,229
24,268

10,442

99

480
1,156

21,301

2,204

2,307
28,035
831

38

900

3,334

25,041

59,374

177

3

26,121

1,644,590

44,010

--

--

691
1,964

1,231,095

Revenues
2018-19

4,519

28,785
23,173

12,674

110

805
991

34,179

2,362

2,953
27,165
665

38

840

4,885

23,525

59,262

1,104

844

26,121

1,644,590

44,010

--

--

-266
1,858

1,131,046

Expenditures
2018-19

1,656

10,567
16,772

19,555

225

1,065
2,262

45,941

437

854
4,929
3,341

16

143

310

22,208

81,387

22

81

--

--

--

7

1,000

32,866
2,102

575,849

Ending
Reserve
2018-19

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 37

0104-San Joaquin River Conservancy
Fund
0106-Department of Pesticide Regulation
Fund
0108-Acupuncture Fund
0111-Department of Agriculture Account,
Department of Food and Agriculture Fund
0115-Air Pollution Control Fund
0117-Alcoholic Beverage Control Appeals
Fund
0121-Hospital Building Fund
0122-Emergency Food Assistance
Program Fund
0124-California Agricultural Export
Promotion Account
0125-Assembly Operating Fund
0126-State Audit Fund
0129-Water Device Certification Special
Account
0131-Foster Family Home and Small
Family Home Insurance Fund
0132-Workers Compensation Managed
Care Fund
0133-California Beverage Container
Recycling Fund
0139-Driving Under-the-Influence Program
Licensing Trust Fund
0140-California Environmental License
Plate Fund
0141-Soil Conservation Fund
0142-Department of Justice Sexual
Habitual Offender Fund
0143-California Health Data and Planning
Fund
0144-California Water Fund
0152-State Board of Chiropractic
Examiners Fund
0156-California Heritage Fund
0158-Travel Seller Fund
0159-State Trial Court Improvement and
Modernization Fund
0160-Operating Funds of the Assembly
and Senate
0163-Continuing Care Provider Fee Fund

Fund
124
95,594
6,742
147,815
170,326
1,338
104,466
350
10
55
-218
-13
1,213,819
1,124
48,901
2,323
2,473
30,722
-3,479
-742
12,993
-1,621

18,053
1,386
103,310
138,842
3,702
117,939
363
42
89
10,054
1,098
1,071
592
258,377
1,192
6,104
5,218
2,360
23,418
-2,513
53
1,989
11,144
26
2,355

Revenues
2016-17

1,960

Beginning
Reserve
2016-17

1,314

--

14,837

-803

3,970

--

32,952

2,096

2,394

37,063

1,231

1,196,795

25

-375

217

--1,000

12

503

49,567

1,080

116,505

141,759

3,270

99,513

91

Expenditures
2016-17

2,662

26

9,300

53
1,928

2,022

--

21,188

2,737

5,147

17,942

1,085

275,401

580

1,446

1,099

144
11,054

40

210

172,838

3,960

192,663

109,366

4,858

14,134

1,993

Beginning
Reserve
2017-18
65

1,977

--

6,959

-760

3,726

1,100

28,581

2,524

3,525

55,887

1,072

1,211,009

9

--

222

-400

10

535

55,741

1,304

278,881

156,932

2,715

102,275

Revenues
2017-18

1,476

--

2,011

-1,492

4,463

--

32,728

2,719

5,667

46,219

1,969

1,204,107

78

--

421

---

10

347

66,145

1,262

340,878

184,367

3,581

108,289

138

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

3,163

26

14,248

53
1,196

1,285

1,100

17,041

2,542

3,005

27,610

188

282,303

511

1,446

900

144
11,454

40

398

162,434

4,002

130,666

81,931

3,992

8,120

1,920

Beginning
Reserve
2018-19

2,226

--

5,189

-760

3,701

--

29,081

2,524

3,525

50,606

1,038

1,236,582

9

--

222

-400

10

547

70,741

1,318

110,988

168,531

2,875

108,487

65

Revenues
2018-19

1,512

--

19,292

-1,500

4,516

--

33,396

2,746

5,655

72,325

1,212

1,188,978

83

--

409

---

10

358

67,184

1,455

122,061

177,318

3,610

107,720

130

Expenditures
2018-19

3,877

26

145

53
456

470

1,100

12,726

2,320

875

5,891

14

329,907

437

1,446

713

144
11,854

40

587

165,991

3,865

119,593

73,144

3,257

8,887

1,855

Ending
Reserve
2018-19

 Appendix 38

GOVERNOR'S BUDGET SUMMARY 2018-19

0166-Certification Account, Consumer
Affairs Fund
0168-Structural Pest Control Research
Fund
0169-California Debt Limit Allocation
Committee Fund
0170-Corrections Training Fund
0171-California Debt and Investment
Advisory Commission Fund
0172-Developmental Disabilities Program
Development Fund
0175-Dispensing Opticians Fund
0177-Food Safety Fund
0178-Driver Training Penalty Assessment
Fund
0179-Environmental Laboratory
Improvement Fund
0180-Northern California Veterans
Cemetery Master Development Fund
0181-Registered Nurse Education Fund
0183-Environmental Enhancement and
Mitigation Program Fund
0184-Employment Development
Department Benefit Audit Fund
0185-Employment Development
Department Contingent Fund
0186-Energy Resources Surcharge Fund
0191-Fair and Exposition Fund
0193-Waste Discharge Permit Fund
0194-Emergency Medical Services
Training Program Approval Fund
0198-California Fire and Arson Training
Fund
0200-Fish and Game Preservation Fund
0203-Genetic Disease Testing Fund
0205-Geology and Geophysics Account,
Professional Engineers and Land
Surveyors F
0207-Fish and Wildlife Pollution Account
0209-California Hazardous Liquid Pipeline
Safety Fund
0210-Outpatient Setting Fund of the
Medical Board of California

Fund

-953
3,683
115

1,131
433
10,857
334

2,848

2,421
98,027
127,429

222

12
1,329

-43
425
126,821

66,449
18,111

189

144,473

43
6,227
19,522

1

4,498

546

--

106,395
123,779

-423
131,700

151,650

22,872

8,821

2,124

--

2,562

49,248

3,075

161

1,705

25,741

1,104

1,342

168
10,216

12,472

271
8,912

158
11,851

335

7,394

2,468

2,097

3,308

33,568

3,221

5,239

17,619

--

17,213

478

1,457

2,096

2,835

6,009

--

143

148

737

1,268

Expenditures
2016-17

2,491

1,264

Revenues
2016-17

1,164

Beginning
Reserve
2016-17

448

10,042

840

1,131

58,081
21,761

902

45

-6,229
14,643

42,071

15,341

32,141

2,463

143

674

741

261
10,547

4,230

5,152

72

7,387

885

1,160

Beginning
Reserve
2017-18

--

3,433

176

--

120,747
126,710

3,220

222

-269
133,852

136,975

23,123

7,814

2,080

--

3,412

--

572
8,754

2,591

4,134

--

2,046

150

1,241

Revenues
2017-18

28

4,915

321

--

128,381
134,160

3,641

226

-1,766
145,356

143,956

22,285

13,969

2,202

--

3,806

--

407
11,021

2,863

3,855

--

1,715

3

1,338

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

420

8,560

695

1,131

50,447
14,311

481

41

-4,732
3,139

35,090

16,179

25,986

2,341

143

280

741

426
8,280

3,958

5,431

72

7,718

1,032

1,063

Beginning
Reserve
2018-19

--

3,933

176

--

141,996
131,733

3,503

222

-269
145,242

139,851

24,667

7,814

2,080

--

4,252

--

586
8,754

2,591

4,186

--

2,146

150

1,241

Revenues
2018-19

28

5,095

321

--

142,285
134,230

3,680

253

-1,750
145,330

147,879

20,225

7,051

2,204

--

3,762

--

443
11,500

2,878

3,922

--

1,792

3

1,348

Expenditures
2018-19

392

7,398

550

1,131

50,158
11,814

304

10

-3,251
3,051

27,062

20,621

26,749

2,217

143

770

741

569
5,534

3,671

5,695

72

8,072

1,179

956

Ending
Reserve
2018-19

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 39

0211-California Waterfowl Habitat
Preservation Account, Fish and Game
Preservati
0212-Marine Invasive Species Control
Fund
0213-Native Species Conservation and
Enhancement Account, Fish and Game
Preserva
0214-Restitution Fund
0215-Industrial Development Fund
0217-Insurance Fund
0219-Lifetime License Trust Account, Fish
and Game Preservation Fund
0223-Workers Compensation
Administration Revolving Fund
0226-California Tire Recycling
Management Fund
0228-Secretary of States Business Fees
Fund
0230-Cigarette and Tobacco Products
Surtax Fund
0231-Health Education Account, Cigarette
and Tobacco Products Surtax Fund
0232-Hospital Services Account, Cigarette
and Tobacco Products Surtax Fund
0233-Physician Services Account,
Cigarette and Tobacco Products Surtax
Fund
0234-Research Account, Cigarette and
Tobacco Products Surtax Fund
0235-Public Resources Account, Cigarette
and Tobacco Products Surtax Fund
0236-Unallocated Account, Cigarette and
Tobacco Products Surtax Fund
0238-Northern California Veterans
Cemetery Perpetual Maintenance Fund
0239-Private Security Services Fund
0240-Local Agency Deposit Security Fund
0241-Local Public Prosecutors and Public
Defenders Training Fund
0242-Court Collection Account
0243-Narcotic Treatment Program
Licensing Trust Fund
0244-Environmental Water Fund

Fund

8,644
57,446
83,521
18,872
14,402
6,791
48,659
151
11,006
496

-1,273
20,656
61,967
23,009
5,976
3,403
46,380
309
14,954
190

--

48,886

1,845

--

36,958

100,138

1,917

156,422

359,957

2,311

666

10,696

857

87,180
27
266,404

86,789
46
30,546

120,931

80

613

1,004

4,758

4,417

1,076

17

Revenues
2016-17

2,285

Beginning
Reserve
2016-17

--

1,216

120,583

812

13,782
527

64

76,486

8,893

10,577

28,463

112,172

69,972

7,369

49,732

43,364

271,283

--

105,439
37
263,568

33

5,457

28

Expenditures
2016-17

--

3,012

1,352

1,121

12,178
159

396

18,553

1,301

9,801

13,418

33,316

8,130

2

999

93,732

245,096

11,362

68,530
36
33,382

660

3,718

2,274

Beginning
Reserve
2017-18
5

2,400

2,185

106,447

--

11,049
525

81

48,958

5,723

13,170

21,656

75,823

52,463

8,134

53,919

37,751

339,280

-11,362

70,705
40
276,770

71

5,700

Revenues
2017-18

--

1,875

103,215

7

15,829
581

72

64,135

6,672

14,570

33,320

103,682

57,461

8,134

53,918

47,058

347,526

--

90,801
40
288,895

189

6,308

223

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

2,400

3,322

4,584

1,114

7,398
103

405

3,376

352

8,401

1,754

5,457

3,132

2

1,000

84,425

236,850

--

48,434
36
21,257

542

3,110

2,056

Beginning
Reserve
2018-19
5

--

2,445

112,054

--

14,711
525

81

47,851

5,477

12,924

21,164

74,101

51,479

8,952

53,925

34,504

343,842

--

68,139
40
287,371

71

5,700

Revenues
2018-19

--

1,985

107,946

--

16,154
602

71

48,664

5,475

21,323

21,732

75,580

51,880

8,953

53,925

45,883

350,006

--

90,823
40
293,036

34

6,270

219

Expenditures
2018-19

2,400

3,782

8,692

1,114

5,955
26

415

2,563

354

2

1,186

3,978

2,731

1

1,000

73,046

230,686

--

25,750
36
15,592

579

2,540

1,842

Ending
Reserve
2018-19

 Appendix 40

GOVERNOR'S BUDGET SUMMARY 2018-19

0245-Mobilehome Parks and Special
Occupancy Parks Revolving Fund
0247-Drinking Water Operator Certification
Special Account
0256-Sexual Predator Public Information
Account
0257-Earthquake Emergency
Investigations Account, Disaster
Assistance Fund
0260-Nursing Home Administrators State
License Examining Fund
0261-Off Highway License Fee Fund
0262-Habitat Conservation Fund
0263-Off-Highway Vehicle Trust Fund
0264-Osteopathic Medical Board of
California Contingent Fund
0266-Inland Wetlands Conservation Fund,
Wildlife Restoration Fund
0267-Exposition Park Improvement Fund
0268-Peace Officers Training Fund
0269-Glass Processing Fee Account,
California Beverage Container Recycling
Fund
0270-Technical Assistance Fund
0271-Certification Fund
0272-Infant Botulism Treatment and
Prevention Fund
0275-Hazardous and Idle-Deserted Well
Abatement Fund
0276-Penalty Account, California Beverage
Container Recycling Fund
0277-Bi-metal Processing Fee Account,
California Beverage Container Recycling
Fu
0278-PET Processing Fee Account,
California Beverage Container Recycling
Fund
0279-Child Health and Safety Fund
0280-Physician Assistant Fund
0281-Recycling Market Development
Revolving Loan Subaccount, Integrated
Waste Ma
0286-Lake Tahoe Conservancy Account
0288-The Registry of International Student
Exchange Visitor Placement Organizati

Fund
7,753
1,735
90
--2,401
9,099
175,144
2,271
2,011
10,478
32,778
65,130
24,680
1,503
7,015
578
409
1,538

57,242
4,334
1,821
1,149
993
15

3,798
331
30
799
-49,048
105,068
3,058
1,134
4,770
4,679
7,806
9,645
3,261
9,979
785
5,493
18,843

10,390
5,870
1,762
11,627
3,609
107

Revenues
2016-17

3,750

Beginning
Reserve
2016-17

--

1,042

3,710

5,804
1,713

50,053

190

461

10

4,647

22,977
2,249

59,830

10,815
34,332

--

2,193

1,984
-15,630
81,498

--

--

82

1,737

8,379

Expenditures
2016-17

122

3,560

9,066

4,400
1,870

17,579

20,191

5,441

1,353

12,347

11,348
2,515

13,106

4,433
3,125

3,145

3,136

417
73,777
198,714

799

30

339

3,796

3,124

Beginning
Reserve
2017-18

13

1,061

1,154

4,507
1,894

52,274

1,300

230

351

5,702

25,366
1,626

66,223

10,716
--

11

2,177

2,401
10,313
81,200

--

--

90

1,670

7,545

Revenues
2017-18

--

1,753

5,601

5,697
1,767

47,611

244

35

221

6,734

26,191
2,243

60,806

11,530
1,319

--

2,476

1,984
61,841
129,143

--

--

187

1,834

9,339

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

135

2,868

4,619

3,210
1,997

22,242

21,247

5,636

1,483

11,315

10,523
1,898

18,523

3,619
1,806

3,156

2,837

834
22,249
150,771

799

30

242

3,632

1,330

Beginning
Reserve
2018-19

13

1,061

1,157

4,464
1,989

50,186

1,300

230

351

5,702

25,913
1,621

66,223

10,716
--

11

2,203

2,401
10,190
80,796

--

--

90

1,670

7,545

Revenues
2018-19

--

1,481

3,763

5,853
1,864

47,611

244

28

229

6,445

26,018
2,254

60,806

10,308
200

--

2,693

1,984
9,286
112,025

--

--

187

1,764

8,834

Expenditures
2018-19

41

148

2,448

2,013

1,821
2,122

24,817

22,303

5,838

1,605

10,572

10,418
1,265

23,940

4,027
1,606

3,167

2,347

1,251
23,153
119,542

799

30

145

3,538

Ending
Reserve
2018-19

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 41

0289-State HICAP Fund
0290-Board of Pilot Commissioners Special
Fund
0293-Motor Carriers Safety Improvement
Fund
0294-Removal and Remedial Action
Account
0295-Board of Podiatric Medicine Fund
0296-Coachella Valley Mountains
Conservancy Fund
0298-Financial Institutions Fund
0299-Credit Union Fund
0300-Professional Forester Registration
Fund
0305-Private Postsecondary Education
Administration Fund
0306-Safe Drinking Water Account
0308-Earthquake Risk Reduction Fund of
1996
0309-Perinatal Insurance Fund
0310-Psychology Fund
0311-Traumatic Brain Injury Fund
0312-Emergency Medical Services
Personnel Fund
0313-Major Risk Medical Insurance Fund
0314-Diesel Emission Reduction Fund
0317-Real Estate Fund
0318-Collins-Dugan Calif Conservation
Corps Reimbursement Acct
0319-Respiratory Care Fund
0320-Oil Spill Prevention and
Administration Fund
0321-Oil Spill Response Trust Fund
0322-Environmental Enhancement Fund
0325-Electronic and Appliance Repair
Fund
0326-Athletic Commission Fund
0327-Court Interpreters Fund
0328-Public School Planning, Design, and
Construction Review Revolving Fund
0329-Vehicle License Collection Account,
Local Revenue Fund
0330-Local Revenue Fund
0331-Sales Tax Account, Local Revenue
Fund

Fund

51
947
-27,092
8,826
131
14,991
25,831
-12,717
4,337
998
2,367
3,745
70
52,199
35,176
2,725
51,990
5,386
158
2,736
1,562
244
51,108
14,000
815
--

2
53,367
4,102
234
7,014
6,752
88
46,901
4,777
468
2,429
68,083
4,192
45,084
18,052
1,858
29,296
9,262
916
2,447
1,044
778
9,444
----

1,829

1,141

992

2,049

5,005

3,868

3,564

Revenues
2016-17

Beginning
Reserve
2016-17
4,254

--

815

14,000

53,260

1,679
8

2,335

2,467
278

49,044

3,248

40,137

13,129
-53,969

2,333

8,575
4,817
1,060

36

24,962

13,427

176

29,238
9,327

2

964

3,318

2,275

2,207

2,458

Expenditures
2016-17

--

--

--

7,292

927
1,014

2,848

12,181
796

32,242

1,335

13,091

58,699
4,262
43,314

2,463

51,043
4,297
406

52

7,621

8,578

189

51,221
3,601

--

975

1,738

695

3,406

Beginning
Reserve
2017-18
5,664

--

843

14,000

59,017

1,596
218

2,980

539
112

51,901

2,907

38,833

-58,607
70
52,224

2,561

2,542
3,980
800

--

24,885

14,737

123

28,717
9,162

--

996

3,400

1,879

2,290

4,021

Revenues
2017-18

--

843

14,000

57,881

1,796
655

2,866

322
670

56,367

3,281

44,838

92
-57,098

3,073

14,533
5,414
1,114

52

25,794

18,512

221

32,745
10,903

--

1,293

3,353

1,891

2,476

2,525

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

--

--

--

8,428

727
577

2,962

12,398
238

27,776

961

7,086

-4,332
38,440

1,951

39,052
2,863
92

--

6,712

4,803

91

47,193
1,860

--

678

1,785

683

3,220

Beginning
Reserve
2018-19
7,160

--

840

14,000

73,957

1,596
215

3,016

539
112

51,901

3,015

46,403

-70
52,165

2,561

2,542
7,807
800

--

24,885

16,599

123

28,966
9,728

--

924

3,400

1,929

2,315

4,021

Revenues
2018-19

--

840

14,000

59,309

1,822
163

2,866

93
290

56,820

3,932

39,885

--54,823

3,197

19,978
5,516
892

--

25,767

16,901

214

33,409
11,320

--

1,583

3,315

1,913

2,816

2,522

Expenditures
2018-19

--

--

--

23,076

501
629

3,112

12,844
60

22,857

44

13,604

-4,402
35,782

1,315

21,616
5,154
--

--

5,830

4,501

--

42,750
268

--

19

1,870

699

2,719

Ending
Reserve
2018-19
8,659

 Appendix 42

GOVERNOR'S BUDGET SUMMARY 2018-19

0332-Vehicle License Fee Account, Local
Revenue Fund
0333-Sales Tax Growth Account, Local
Revenue Fund
0334-Vehicle License Fee Growth Account
0335-Registered Environmental Health
Specialist Fund
0336-Mine Reclamation Account
0338-Strong-Motion Instrumentation and
Seismic Hazards Mapping Fund
0342-State School Fund
0347-School Land Bank Fund
0348-Senate Operating Fund
0349-Educational Telecommunication Fund
0351-Mental Health Subaccount, Sales Tax
Account
0352-Social Services Subaccount, Sales
Tax Account
0353-Health Subaccount, Sales Tax
Account
0354-Caseload Subaccount, Sales Tax
Growth Account
0361-General Growth Subaccount, Sales
Tax Growth Account
0365-Historic Property Maintenance Fund
0367-Indian Gaming Special Distribution
Fund
0368-Asbestos Consultant Certification
Account, Asbestos Training and Consultant
0369-Asbestos Training Approval Account,
Asbestos Training and Consultant Certif
0371-California Beach and Coastal
Enhancement Account, California
Environmental
0375-Disaster Response-Emergency
Operations Account, Special Fund for
Economic U
0376-Speech-Language Pathology and
Audiology and Hearing Aid Dispensers
Fund
0378-False Claims Act Fund
0381-Public Interest Research,
Development, and Demonstration Fund
0382-Renewable Resource Trust Fund

Fund

1,924
13,706

1,426

--

2,078
16,170
146
5,521

921

23

1,844
1,558
15,986
60,397

23,196

1,234

--

2,016

--

--

31,260

1,076

42,590

-773

42,590

--

84,626

773

84,626

--

--

-1,617

--

--

1,913,802

1,617

1,913,802

--

1,164,354

686

1,164,354

--

22,166
661
---

32,034

22,550
67,441
4
--

1,645
2,586
10
1,323

10,666

3,797

1,377

11,969

9,893

--

--

--

417

Expenditures
2016-17

17,205

330
3,661

--

-376

--

--

1,383

--

Revenues
2016-17

--

Beginning
Reserve
2016-17

--

--

--

42,722

14,898

4,022

1,998

23

331

--

--

17,979

987

--

--

--

--

--

2,029
69,366
14
1,323

11,196

1,247

289

Beginning
Reserve
2017-18

--

--

--

1,803

100

25,700

1,946

--

1,342

--

--

31,054

731

--

166,932

--

2,024,696

1,165,018

22,550
15
---

12,092

4,073

303

Revenues
2017-18

25,750

1,259

21,110

2,140

--

1,460

--

--

33,763

1,137

--

166,932

--

2,024,696

1,165,018

22,550
1,226
---

12,550

4,167

442

--

--

--

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

--

--

--

18,775

13,739

8,612

1,804

23

213

--

--

15,270

581

--

--

--

--

--

2,029
68,155
14
1,323

10,738

1,153

150

Beginning
Reserve
2018-19

--

--

--

1,803

100

14,000

1,997

--

1,253

--

--

45,053

726

--

135,348

22,204

2,191,628

1,164,684

22,550
15
---

12,092

4,573

303

Revenues
2018-19

4,948

751

21,500

2,401

--

1,365

--

--

34,204

1,137

--

135,348

22,204

2,191,628

1,164,684

22,550
1,188
---

12,722

4,733

442

--

--

--

Expenditures
2018-19

11

--

--

--

15,630

13,088

1,112

1,400

23

101

--

--

26,119

170

--

--

--

--

--

2,029
66,982
14
1,323

10,108

993

Ending
Reserve
2018-19

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 43

0384-The Salmon and Steelhead Trout
Restoration Account
0386-Solid Waste Disposal Site Cleanup
Trust Fund
0387-Integrated Waste Management
Account, Integrated Waste Management
Fund
0392-State Parks and Recreation Fund
0396-Self-Insurance Plans Fund
0399-Structural Pest Control Education and
Enforcement Fund
0400-Real Estate Appraisers Regulation
Fund
0407-Teacher Credentials Fund
0408-Test Development and Administration
Account, Teacher Credentials Fund
0410-Transcript Reimbursement Fund
0412-Transportation Rate Fund
0421-Vehicle Inspection and Repair Fund
0425-Victim - Witness Assistance Fund
0429-Local Jurisdiction Energy Assistance
Account
0434-Air Toxics Inventory and Assessment
Account
0436-Underground Storage Tank Tester
Account
0437-State Assistance For Fire Equipment
Account
0439-Underground Storage Tank Cleanup
Fund
0442-California Olympic Training Account
0447-Wildlife Restoration Fund
0448-Occupancy Compliance Monitoring
Account,Tax Credit Allocation Fee Account
0449-Winter Recreation Fund
0452-Elevator Safety Account
0453-Pressure Vessel Account
0456-Expedited Site Remediation Trust
Fund
0457-Tax Credit Allocation Fee Account
0458-Site Operation and Maintenance
Account, Hazardous Substances Account
0459-Telephone Medical Advice Services
Fund

Fund

51,005
188,269
2,177
431
6,613
26,198
5,373
301
2,568
140,710
12,517
1
720
21
445
331,973
1
3,341
4,408
224
13,658
4,808
2
19,513
549

29,137
38,129
3,298
747
8,712
8,035
3,328
-49
400
100,497
1,160
264
749
4
1,426
530,396
-1
4,051
25,093
640
37,534
88
1,615
19,388
7
54

152

5,944

1,095

--

Revenues
2016-17

144

Beginning
Reserve
2016-17
--

103

404

2,556

--

354
22,362
3,913

4,537

-5,668

183,724

4

17

1,022

--

105
1,904
122,168
13,355

4,057

19,919

5,583

260

183,692
2,845

44,044

2,452

Expenditures
2016-17

1,046

152

36,345

1,617

510
28,830
983

24,964

-1,724

678,645

1,867

8

447

265

147
1,064
119,039
322

4,644

14,314

9,742

918

42,706
2,630

36,098

3,644

144

Beginning
Reserve
2017-18
--

--

551

6,463

-1,295

172
13,531
5,410

5,192

-3,999

319,242

100

20

721

1

1
2,467
130,629
--

5,484

27,249

2,921

444

215,405
3,896

47,864

847

Revenues
2017-18

10

408

3,307

320

423
27,202
5,550

5,362

-5,050

306,605

100

19

683

--

86
2,672
137,457
109

5,003

28,009

6,157

403

243,146
4,307

55,919

3,303

140

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

4

1,036

295

39,501

2

259
15,159
843

24,794

-673

691,282

1,867

9

485

266

62
859
112,211
213

5,125

13,554

6,506

959

14,965
2,219

28,043

1,188

Beginning
Reserve
2018-19
--

--

551

6,590

--

172
25,182
6,180

5,294

-6,069

318,942

100

20

721

1

1
-750
133,228
--

5,597

28,140

3,412

440

248,873
3,896

43,659

5,047

Revenues
2018-19

--

404

3,420

--

381
28,515
5,672

5,748

-6,067

315,285

100

26

690

--

60
-138,751
--

5,927

26,027

6,430

403

237,516
4,301

54,001

5,620

--

Expenditures
2018-19

4

1,036

442

42,671

2

50
11,826
1,351

24,340

-675

694,939

1,867

3

516

267

3
109
106,688
213

4,795

15,667

3,488

996

26,322
1,814

17,701

615

Ending
Reserve
2018-19

 Appendix 44

GOVERNOR'S BUDGET SUMMARY 2018-19

0460-Dealers Record of Sale Special
Account
0461-Public Utilities Commission
Transportation Reimbursement Account
0462-Public Utilities Commission Utilities
Reimbursement Account
0464-California High-Cost Fund-A
Administrative Committee Fund
0465-Energy Resources Programs Account
0467-State Notes Expense Account
0470-California High-Cost Fund-B
Administrative Committee Fund
0471-Universal Lifeline Telephone Service
Trust Administrative Committee Fund
0475-Underground Storage Tank Fund
0478-Vectorborne Disease Account
0479-Energy Technologies Research,
Development and Demonstration Account
0481-Garment Manufacturers Special
Account
0483-Deaf and Disabled
Telecommunications Program
Administrative Committee Fund
0485-Armory Discretionary Improvement
Account
0487-Financial Responsibility Penalty
Account
0492-State Athletic Commission
Neurological Examination Account
0493-California Teleconnect Fund
Administrative Committee Fund
0494-Other - Unallocated Special Funds
0496-Developmental Disabilities Services
Account
0497-Local Government Geothermal
Resources Revolving Subaccount,
Geothermal Reso
0557-Toxic Substances Control Account
0558-Farm and Ranch Solid Waste
Cleanup and Abatement Account
0566-Department of Justice Child Abuse
Fund
0567-Gambling Control Fund
0569-Gambling Control Fines and
Penalties Account

Fund

3,653

4,582

393

267
23,421

3

1,238
1,653

84,704

23,502

47,847

405

931

5,878

249

18,162

85,924

5,073

--

-1,890

94,273

56

--

--

24

55,538

144

58,788

42,413

133

--

315

-161

--

76,000

4

2,912

-181

429,711

127,191

-118

106
236

52,598

590,751

120,534

17,044

14

788

80,447

81,683
--

621

72,376
--

42,787
250

36,881

124

41,216

29,430

111,416

971

100,766

51,913

15,547

28

20,177

14,979

20,628

Expenditures
2016-17

576

24,588

Revenues
2016-17

2,086

Beginning
Reserve
2016-17

7,986

53,106

1,527

836

22,282

1,736

144

77,890

85,516

579

1,095

580

45,663

21

2,916

106
173

281,574

64,191

33,480
250

33,765

41,263

19,609

6,046

Beginning
Reserve
2017-18

31

23,406

250

1,000

101,333

1,220

150

--

115,736

17

--

82

58,389

480

5

-132

532,573

-2,946

72,535
--

41,331

125,103

17,877

24,504

Revenues
2017-18

261

20,011

444

1,177

105,187

1,613

150

-1,191

153,005

55

--

170

69,245

500

--

-194

630,205

22,332

88,436
--

49,249

136,372

18,865

24,309

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

7,756

56,501

1,333

659

18,428

1,343

144

79,081

48,247

541

1,095

492

34,807

1

2,921

106
111

183,942

38,913

17,579
250

25,847

29,994

18,621

6,241

Beginning
Reserve
2018-19

--

23,406

250

1,000

126,089

1,220

150

--

82,066

16

--

82

58,389

500

5

-132

532,391

62,500

72,535
--

66,277

132,026

18,793

21,570

Revenues
2018-19

286

20,863

451

1,212

130,136

1,555

150

666,609

128,108

55

--

158

67,240

500

--

-207

429,783

22,385

88,045
--

49,288

142,605

18,912

22,278

Expenditures
2018-19

7,470

59,044

1,132

447

14,381

1,008

144

-587,528

2,205

502

1,095

416

25,956

1

2,926

106
36

286,550

79,028

2,069
250

42,836

19,415

18,502

5,533

Ending
Reserve
2018-19

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 45

0577-Abandoned Watercraft Abatement
Fund
0582-High Polluter Repair or Removal
Account
0585-Counties Children and Families
Account, California Children and Families
Tr
0587-Family Law Trust Fund
0593-Coastal Access Account, State
Coastal Conservancy Fund
0623-California Children and Families First
Trust Fund
0631-Mass Media Communications
Account, California Children and Families
Trust F
0634-Education Account, California
Children and Families Trust Fund
0636-Child Care Account, California
Children and Families Trust Fund
0637-Research and Development Account,
California Children and Families Trust Fu
0638-Administration Account, California
Children and Families Trust Fund
0639-Unallocated Account, California
Children and Families Trust Fund
0642-Domestic Violence Training and
Education Fund
0643-Upper Newport Bay Ecological
Reserve Maintenance and Preservation
Fund
0648-Mobilehome-Manufactured Home
Revolving Fund
0704-Accountancy Fund, Professions and
Vocations Fund
0706-California Architects Board Fund
0717-Cemetery and Funeral Fund
0735-Contractors License Fund
0741-State Dentistry Fund
0750-State Funeral Directors and
Embalmers Fund
0752-Home Furnishings and Thermal
Insulation Fund
0755-Licensed Midwifery Fund
0757-California Board of Architectural
Examiners - Landscape Architects Fund

Fund

567
11,848
25,587
20,543
12,355
12,347
4,872
8,104
613
-20,945
33,572
3,006
3,812
60,078
11,107
-4,768

2,392
957
15,639
55,173
37,214
41,873
15,465
14,627
359
1
9,095
12,903
5,658
3,410
18,971
6,491
1,516
3,022

519

2,408

5,193

2,299

319,892

30,886

49

47,472

37,825

327

1,750

Revenues
2016-17

588

Beginning
Reserve
2016-17

716

14

4,736

3

3,694
3,649
62,867
11,209

14,686

22,636

--

404

5,434

6,608

5,252

10,626

8,369

28,578

12,794

700

1,094

291,354

37,417

1,750

Expenditures
2016-17

2,102

362

3,054

1,513

4,970
3,573
16,182
6,389

31,789

7,404

1

568

17,297

13,729

48,968

38,943

67,347

12,648

11

2,259

6,507

59,424

47,880

588

Beginning
Reserve
2017-18

517

46

5,041

--

4,254
4,003
64,076
13,224

10,478

21,674

--

663

6,891

3,544

10,624

10,569

17,833

21,140

16,180

554

1,786

273,934

47,567

2,750

Revenues
2017-18

1,062

15

5,258

--

4,053
4,721
70,323
14,507

14,627

23,792

--

645

7,052

6,863

16,983

15,121

23,710

20,342

15,975

550

1,762

333,358

40,812

2,750

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

1,557

393

2,837

1,513

5,171
2,855
9,935
5,106

27,640

5,286

1

586

17,136

10,410

42,609

34,391

61,470

13,446

216

2,263

6,531

--

54,635

588

Beginning
Reserve
2018-19

512

46

5,088

--

2,981
4,016
67,049
14,926

10,745

18,786

--

663

7,769

3,983

11,940

11,885

19,852

23,773

15,753

567

1,674

309,038

47,829

2,750

Revenues
2018-19

1,093

122

5,126

--

4,059
4,846
70,430
14,756

14,781

23,307

--

628

7,052

6,123

16,983

15,121

23,951

20,342

15,647

798

1,795

309,038

41,250

2,750

Expenditures
2018-19

976

317

2,799

1,513

4,093
2,025
6,554
5,276

23,604

765

1

621

17,853

8,270

37,566

31,155

57,371

16,877

322

2,032

6,410

--

61,214

588

Ending
Reserve
2018-19

 Appendix 46

GOVERNOR'S BUDGET SUMMARY 2018-19

0758-Contingent Fund of the Medical
Board of California
0759-Physical Therapy Fund
0761-Board of Registered Nursing Fund,
Professions and Vocations Fund
0763-State Optometry Fund, Professions
and Vocations Fund
0767-Pharmacy Board Contingent Fund,
Professions and Vocations Fund
0769-Private Investigator Fund
0770-Professional Engineer's, Land
Surveyor's, and Geologist's Fund
0771-Court Reporters Fund
0773-Behavioral Science Examiners Fund,
Professions and Vocations Fund
0775-Structural Pest Control Fund
0777-Veterinary Medical Board Contingent
Fund
0779-Vocational Nursing and Psychiatric
Technicians Fund
0780-Psychiatric Technicians Account,
Vocational Nursing and Psychiatric Technic
0932-Trial Court Trust Fund
0933-Managed Care Fund
0940-Bosco-Keene Renewable Resources
Investment Fund
1003-Cleanup Loans and Environmental
Assistance to Neighborhoods Account
1006-Rural CUPA Reimbursement Account
1008-Firearms Safety and Enforcement
Special Fund
1010-Natural Heritage Preservation Tax
Credit Reimbursement Account
1011-Budget Stabilization Account
1017-Umbilical Cord Blood Collection
Program Fund
1018-Lake Tahoe Science and Lake
Improvement Account, General Fund
2501-Local Transportation Loan Account,
State Highway Account, State Transportat
2504-Advance Mitigation Account, State
Transportation Fund
3001-Public Beach Restoration Fund
3002-Electrician Certification Fund
3004-Garment Industry Regulations Fund

Fund

1,200
-40
-10,886

1,886
2,645
1,739
22,028

8,790
2,197
2,925

1,289,886
73,180

40,588
19,446

6,117
8,666
3,798

--

1,067

--

12,097

12,618

--

4,203

2,840

30

4,566

2,176

4,029

9,848

7,752

1,206

629

1,125

1,499

12,188

8,271

3,240

1,421

474

8,172

19,102

10,675

-725

3,071

1,909

3,014,000

42,483

10,310

--

5,554

3,699,422

64,863

1,486

Revenues
2016-17

27,242

Beginning
Reserve
2016-17

4,213
1,597
2,978

--

--

555

--

--

--

9,910

-55

--

853

1,263,905
76,835

3

12,789

5,221

4,588

11,953

1,150

10,417

1,055

21,693

1,703

42,827

4,962

63,377

Expenditures
2016-17

10,694
9,266
3,745

--

4,059

2,150

11,412

6,713,422

-725

23,004

1,794

2,605

2,233

66,569
15,791

1,064

11,926

1,822

2,154

5,647

604

10,042

840

8,084

3,277

9,966

2,078

28,728

Beginning
Reserve
2017-18

2,439
2,269
2,853

30,000

30

1,005

3,240

1,698,000

--

4,838

--

-40

1,200

1,275,001
74,599

--

12,479

4,393

4,493

12,272

886

8,772

688

24,016

1,873

44,525

5,685

65,928

Revenues
2017-18

2,439
3,001
3,422

--

--

1,157

5,000

--

--

10,152

1,065

1,000

1,059

1,306,430
84,233

--

16,677

5,078

5,358

12,314

1,161

12,777

1,144

24,492

2,287

43,902

5,286

66,491

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

10,694
8,534
3,176

30,000

4,089

1,998

9,652

8,411,422

-725

17,690

729

1,565

2,374

35,140
6,157

1,064

7,728

1,137

1,289

5,605

329

6,037

384

7,608

2,863

10,589

2,477

28,165

Beginning
Reserve
2018-19

-2,269
2,853

30,000

30

1,005

3,240

5,050,000

--

7,772

--

-40

1,200

1,258,131
83,415

--

12,371

6,210

4,493

11,757

885

9,692

1,455

24,152

1,888

44,804

5,685

56,702

Revenues
2018-19

1,300
2,883
3,428

30,000

--

1,161

5,000

--

--

10,859

--

1,000

1,069

1,292,537
84,976

--

16,987

5,241

5,366

12,558

1,192

12,695

1,259

26,832

2,047

47,450

5,012

67,711

Expenditures
2018-19

9,394
7,920
2,601

30,000

4,119

1,842

7,892

13,461,422

-725

14,603

729

525

2,505

734
4,596

1,064

3,112

2,106

416

4,804

22

3,034

580

4,928

2,704

7,943

3,150

17,156

Ending
Reserve
2018-19

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 47

3007-Traffic Congestion Relief Fund
3010-Pierces Disease Management
Account
3013-California Central Coast State
Veterans Cemetery at Fort Ord Operations
Fun
3015-Gas Consumption Surcharge Fund
3016-Missing Persons DNA Data Base
Fund
3017-Occupational Therapy Fund
3018-Drug and Device Safety Fund
3019-Substance Abuse Treatment Trust
Fund
3020-Tobacco Settlement Fund
3022-Apprenticeship Training Contribution
Fund
3024-Rigid Container Account
3025-Abandoned Mine Reclamation and
Minerals Fund Subaccount, Mine
Reclamation A
3027-Trauma Care Fund
3030-Workers Occupational Safety and
Health Education Fund
3033-California Memorial Scholarship Fund
3034-Antiterrorism Fund
3035-Environmental Quality Assessment
Fund
3036-Alcohol Beverage Control Fund
3037-State Court Facilities Construction
Fund
3039-Dentally Underserved Account, State
Dentistry Fund
3042-Victims of Corporate Fraud
Compensation Fund
3046-Oil, Gas, and Geothermal
Administrative Fund
3053-Public Rights Law Enforcement
Special Fund
3054-Health Care Benefits Fund
3056-Safe Drinking Water and Toxic
Enforcement Fund
3057-Dam Safety Fund
3058-Water Rights Fund
3059-Fiscal Recovery Fund
3060-Appellate Court Trust Fund

Fund

64,690

58,060
86,900
11
1,904
82,498
11,896
2,000
3,979
12,724
18,079
1,341
5,756

1,552
12,052
12,075
3,030
1,759
7,438
1,840
4,858
170,190
8,517

13,639
19,684
-1,609

3,742

1,621

12,155

85,959

723

6

131,540

35
1,369

861

38

1,967

32,675

827

3,220

42

11,208

431,938

--

139

--

13,263

19,193

--

--

--

2,264

--

178

--

277

1,857
5,799

3,607

168
3,399

1,416
5,505

3,029
1,889

345
420

3,258

5,586

523,254

--

494,754

144,946

100

1,016

152

1

5,612

98,847

44

4,483

Expenditures
2016-17

1,295

173,000

10,620

Revenues
2016-17

Beginning
Reserve
2016-17
251,440

925
3,253
171,531
12,664

7,675

2,138

2,771

8,614

13,233

1,557

387,298

26,045

178

478
2,450

1,450

6

2,080

97

21,248

2,264

277

2,588
1,595

5,237

116,446

53

9,491

Beginning
Reserve
2017-18
325,593

20,300
23,251
-171,531
5,691

2,020

2,000

13,000

101,558

1,544

5

55,681

60,272

--

-109
1,104

1,005

--

827

162

12,050

--

--

1,800
5,611

3,258

613,584

61

4,540

75,000

Revenues
2017-18

19,878
23,130
-8,112

4,813

2,206

13,900

105,716

1,578

134

140,397

69,519

--

-1,890

1,177

--

1,277

166

12,369

1,200

--

2,384
6,392

3,701

563,092

65

3,305

138,326

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

1,347
3,374
-10,243

4,882

1,932

1,871

4,456

13,199

1,428

302,582

16,798

178

369
1,664

1,278

6

1,630

93

20,929

1,064

277

2,004
814

4,794

166,938

49

10,726

Beginning
Reserve
2018-19
262,267

17,759
21,751
-5,621

2,020

2,000

17,000

110,158

1,544

5

61,591

64,798

--

-369
1,364

1,005

--

827

162

12,050

--

--

2,209
6,672

3,258

613,584

719

4,540

75,000

Revenues
2018-19

18,386
23,237
-7,726

4,866

2,933

18,342

107,423

1,607

134

161,319

72,586

--

-1,395

1,203

--

1,128

173

12,663

57

--

2,490
7,303

3,726

563,387

720

3,374

150,737

Expenditures
2018-19

720
1,888
-8,138

2,036

999

529

7,191

13,136

1,299

202,854

9,010

178

-1,633

1,080

6

1,329

82

20,316

1,007

277

1,723
183

4,326

217,135

48

11,892

Ending
Reserve
2018-19
186,530

 Appendix 48

GOVERNOR'S BUDGET SUMMARY 2018-19

3062-Energy Facility License and
Compliance Fund
3063-State Responsibility Area Fire
Prevention Fund
3064-Mental Health Practitioner Education
Fund
3065-Electronic Waste Recovery and
Recycling Account, Integrated Waste
Managemen
3066-Court Facilities Trust Fund
3067-Cigarette and Tobacco Products
Compliance Fund
3068-Vocational Nurse Education Fund
3069-Naturopathic Doctors Fund
3070-Nontoxic Dry Cleaning Incentive
Trust Fund
3071-Car Wash Worker Restitution Fund
3072-Car Wash Worker Fund
3074-Medical Marijuana Program Fund
3075-Unlawful Sales Reduction Fund
3078-Labor and Workforce Development
Fund
3079-Childrens Medical Services Rebate
Fund
3080-AIDS Drug Assistance Program
Rebate Fund
3081-Cannery Inspection Fund
3082-School Facilities Emergency Repair
Account
3083-Welcome Center Fund
3084-State Certified Unified Program
Agency Account
3085-Mental Health Services Fund
3086-DNA Identification Fund
3087-Unfair Competition Law Fund
3088-Registry of Charitable Trusts Fund
3089-Public Utilities Commission
Ratepayer Advocate Account
3091-Certified Access Specialist Fund
3093-Transportation Deferred Investment
Fund
3095-Film Promotion and Marketing Fund
3096-Nondesignated Public Hospital
Supplemental Fund
3097-Private Hospital Supplemental Fund

Fund

10
--

10
12
15,473

31
460
50,688

64,683

11,922

1,951,413
57,664
18,246
4,210

1,707

35

1,455

277

479

12,906

2,548

211,980

--

2,853

2,277

371

251,512

221,271

36,110

1,610

17,501

28,364

6,873

58,459

21,727

22,356

409
320
201
--

29,985

1,348
1,012
189
--

1,048
4,037
362
85

95

30,550

60

734

216
330

7,374

6,627

243
350

732
511

1,798,338
53,263
16,372
4,464

9,493

8,525

106,771

1,035,118
9,604
18,203
6,173

105,779

15,787

94,400

84

72,719

119,359

400

2,774

395

169

92,925

12

79,425

62,934

3,570

Expenditures
2016-17

67

3,746

Revenues
2016-17

13,248

Beginning
Reserve
2016-17

1,478

472

31

46,537

1,704

7,192

882,043
5,203
16,329
6,427

1,079

116

11,930

2,582

260,803

9,755

37,210

1,987
4,729
350
85

699

759
531

10,644

14,795

97,678

164

49,434

13,424

Beginning
Reserve
2017-18

72,830

1,617

10

--

415

35,161

2,094,712
53,570
16,537
4,529

2,774

180

--

2,605

328,326

18,100

21,727

720
860
2
1

180

240
301

9,178

98,414

95,589

404

--

4,050

Revenues
2017-18

9,150

--

10

18,341

399

35,074

1,963,876
55,671
23,433
5,744

2,887

122

6,063

2,846

293,906

18,000

8,815

421
742
162
--

430

228
453

8,209

103,130

111,523

400

5,533

3,653

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

65,158

2,089

31

28,196

1,720

7,279

1,012,879
3,102
9,433
5,212

966

174

5,867

2,341

295,223

9,855

50,122

2,286
4,847
190
86

449

771
379

11,613

10,079

81,744

168

43,901

13,821

Beginning
Reserve
2018-19

39,927

522

10

--

415

35,786

2,235,279
53,570
16,537
7,229

2,774

180

--

2,605

304,009

14,188

21,727

720
860
1
1

180

240
301

9,178

98,410

95,589

404

--

5,050

Revenues
2018-19

19,500

--

12

15,404

399

35,293

2,083,024
55,671
24,752
6,312

2,852

124

83

2,904

307,864

14,088

8,850

421
760
191
--

429

230
439

11,891

104,030

115,131

401

43,901

4,671

Expenditures
2018-19

85,585

2,611

29

12,792

1,736

7,772

1,165,134
1,001
1,218
6,129

888

230

5,784

2,042

291,368

9,955

62,999

2,585
4,947
-87

200

781
241

8,900

4,459

62,202

171

--

14,200

Ending
Reserve
2018-19

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 49

3098-State Department of Public Health
Licensing and Certification Program Fund
3099-Mental Health Facility Licensing Fund
3101-Analytical Laboratory Account,
Department of Food and Agriculture Fund
3102-Acute Orphan Well Account, Oil, Gas,
and Geothermal Administrative Fund
3103-Hatchery and Inland Fisheries Fund
3107-Transportation Debt Service Fund
3108-Professional Fiduciary Fund
3109-Natural Gas Subaccount, Public
Interest Research, Development, and
Demonstr
3110-Gambling Addiction Program Fund
3111-Retail Food Safety and Defense Fund
3112-Equality in Prevention and Services
for Domestic Abuse Fund
3113-Residential and Outpatient Program
Licensing Fund
3114-Birth Defects Monitoring Program
Fund
3117-Alternative and Renewable Fuel and
Vehicle Technology Fund
3119-Air Quality Improvement Fund
3120-State Fire Marshal Fireworks
Enforcement and Disposal Fund
3121-Occupational Safety and Health Fund
3122-Enhanced Fleet Modernization
Subaccount, High Polluter Repair or
Removal Ac
3123-Coastal Act Services Fund
3131-California Bingo Fund
3132-Charity Bingo Mitigation Fund
3133-Managed Care Administrative Fines
and Penalties Fund
3134-School District Account, Underground
Storage Tank Cleanup Fund
3136-Foreclosure Consultant Regulation
Fund
3137-Emergency Medical Technician
Certification Fund
3138-Immediate and Critical Needs
Account, State Court Facilities Construction
F
3139-Specialized License Plate Fund

Fund

516
54

419
396

2,665

1,581

879

585

--

12

817

61

5,150

217,326

87

4,022

238,453

903
15
5

3,240
695
--

41,480

16,210

43,785

110,813

162,631

30,699

--

3,079

4,024

--

6,019

5,610

81,736

23

4

202

321
--

934
59

45,371

31,163

24,640

32,055

328

223,489

1,466

--

2,496

--

947
6
--

45,049

78,554

105,751

3,671

4,954

--

157
--

32,966

22,683
1,235,153
534

-20,371
1,235,153
534

105
8,341
-220

96

123,063

133,122

Expenditures
2016-17

685

Revenues
2016-17

40,352

Beginning
Reserve
2016-17

1,074

232,290

994

12

2,715

4,109

3,196
704
5

29,435

48,553

202

26,527

167,693

3,432

6,675

27

1,098
59

23,729

6,029
-220

51

2,545

1,008

30,293

Beginning
Reserve
2017-18

755

236,977

1,511

--

42

-88

946
-5

33,675

76,968

--

38,051

108,000

3,102

6,902

24

225
--

24,750

23,906
1,492,348
565

--

393

398

141,059

Revenues
2017-18

432

243,940

1,702

--

1,330

--

1,796
3
--

40,762

88,891

--

46,956

212,648

4,844

7,343

--

162
--

45,803

21,995
1,492,348
573

--

518

400

159,765

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

1,397

225,327

803

12

1,427

4,021

2,346
701
10

22,348

36,630

202

17,622

63,045

1,690

6,234

51

1,161
59

2,676

7,940
-212

51

2,420

1,006

11,587

Beginning
Reserve
2018-19

755

205,726

1,511

--

42

-88

933
-5

33,994

88,975

--

38,051

108,000

4,316

5,995

24

280
--

24,750

21,881
1,526,848
595

--

393

398

156,974

Revenues
2018-19

705

263,445

1,773

--

--

--

1,469
---

40,704

92,793

--

31,850

108,557

4,539

6,956

--

157
--

24,127

21,557
1,526,848
568

--

520

428

166,781

Expenditures
2018-19

1,447

167,608

541

12

1,469

3,933

1,810
701
15

15,638

32,812

202

23,823

62,488

1,467

5,273

75

1,284
59

3,299

8,264
-239

51

2,293

976

1,780

Ending
Reserve
2018-19

 Appendix 50

GOVERNOR'S BUDGET SUMMARY 2018-19
516

-161

293

588

1,288

2,899

--

3,353,719

405,053

--

4

524

1,115,877

295,102

639,797

--

13,479
504

2,243
1,033

98
--

60,205

35,298

259
--

--

1

5,627

10,750

6,492

8,643

704

--

42

10,277

23,862

147

148

18,296

2,110

2,731

5,070

5,759

1,821
26,820
1,661

Revenues
2016-17

Beginning
Reserve
2016-17
1,846
178,590
2,656

3140-State Dental Hygiene Fund
3141-California Advanced Services Fund
3142-State Dental Assistant Fund
3144-Building Standards Administration
Special Revolving Fund
3145-Underground Storage Tank
Petroleum Contamination Orphan Site
Cleanup Fund
3147-State Water Pollution Control
Revolving Fund Small Community Grant
Fund
3149-Local Safety and Protection Account,
Transportation Tax Fund
3150-State Public Works Enforcement
Fund
3151-Internal Health Information Integrity
Quality Improvement Account
3152-Labor Enforcement and Compliance
Fund
3153-Horse Racing Fund
3155-Lead-Related Construction Fund
3156-Childrens Health and Human
Services Special Fund
3157-Recreational Health Fund
3158-Hospital Quality Assurance Revenue
Fund
3160-Wastewater Operator Certification
Fund
3164-Renewable Energy Resources
Development Fee Trust Fund
3165-Enterprise Zone Fund
3167-Skilled Nursing Facility Quality and
Accountability Fund
3168-Emergency Medical Air
Transportation and Children’s Coverage
Fund
3170-Heritage Enrichment Resource Fund
3171-Local Revenue Fund 2011
3172-Public Hospital Investment,
Improvement, and Incentive Fund
3179-Mental Health Account, Local
Revenue Fund 2011
3195-Carpet Stewardship Account,
Integrated Waste Management Fund

Fund

369

--

1,115,877

6
--

8,116

--

280

--

1,037

3,281,685

--

312,766

13,487
629

53,755

--

9,596

--

19,753

2,080

1,953

1,653
96,370
2,197

Expenditures
2016-17

735

--

--

351
--

6,154

2,257

5,521

132

3,150

477,087

528

622,133

2,235
908

41,748

1

7,646

704

14,386

16,364

5,848

Beginning
Reserve
2017-18
2,014
109,040
2,120

275

--

885,500

98
--

7,084

249

42

--

913

5,461,639

--

-193,402

13,805
500

62,762

--

11,070

--

9,598

99

2,700

1,809
19,667
2,023

Revenues
2017-18

386

--

885,500

45
--

7,890

--

428

--

1,526

5,035,241

--

428,731

14,183
720

69,636

--

10,224

--

8,000

6,834

2,485

2,171
77,104
2,730

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

624

--

--

404
--

5,348

2,506

5,135

132

2,537

903,485

528

--

1,857
688

34,874

1

8,492

704

15,984

9,629

6,063

Beginning
Reserve
2018-19
1,652
51,603
1,413

275

--

760,000

98
--

7,084

249

42

--

670

4,055,993

--

--

13,805
500

73,269

--

12,870

--

8,890

99

2,700

1,835
67,814
2,495

Revenues
2018-19

402

--

760,000

47
--

8,525

--

3,548

--

1,530

4,381,635

--

--

14,243
698

75,335

--

11,625

--

8,000

--

2,304

2,172
81,140
2,717

Expenditures
2018-19

497

--

--

455
--

3,907

2,755

1,629

132

1,677

577,843

528

--

1,419
490

32,808

1

9,737

704

16,874

9,728

6,459

Ending
Reserve
2018-19
1,315
38,277
1,191

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 51

3200-CalWORKs Maintenance of Effort
Subaccount, Sales Tax Account
3201-Low Income Health Program MCE
Out-of- Network Emergency Care Services
Fund
3202-Architectural Paint Stewardship
Account, Integrated Waste Management
Fund
3204-Entertainment Work Permit Fund
3205-Appliance Efficiency Enforcement
Subaccount, Energy Resources Programs
Acco
3209-Office of Patient Advocate Trust Fund
3210-Davis-Dolwig Account, California
Water Resources Development Bond Fund
3211-Electric Program Investment Charge
Fund
3212-Timber Regulation and Forest
Restoration Fund
3213-Long-Term Care Quality Assurance
Fund
3214-Support Services Account, Local
Revenue Fund 2011
3215-Law Enforcement Services Account,
Local Revenue Fund 2011
3216-Protective Services Subaccount,
Support Services Account
3217-Behavioral Health Subaccount,
Support Services Account
3218-Support Services Growth
Subaccount, Sales and Use Tax Growth
Account
3220-Law Enforcement Services Growth
Subaccount, Sales and Use Tax Growth
Accoun
3221-Trial Court Security Subaccount, Law
Enforcement Services Account
3222-Enhancing Law Enforcement
Activities Subaccount, Law Enforcement
Services A
3223-Community Corrections Subaccount,
Law Enforcement Services Account
3224-District Attorney and Public Defender
Subaccount, Law Enforcement Services
3225-Juvenile Justice Subaccount, Law
Enforcement Services Account

Fund

996
2,093
10,013
139,284
41,663
356,405
--2,169,501
1,230,254
--

-539,747
489,900
1,161,615

1,115
1,469
5,001
44,222
29,742
154,523
------

-----

--

-248

248

--

155

658

27,948

91

12,262

--

752,887

Revenues
2016-17

--

Beginning
Reserve
2016-17

--

27,948

1,161,615

489,900

539,747

--

--

1,230,254

2,169,501

--

--

444,083

40,668

143,787

15,002

1,793

125

--

149

--

752,887

Expenditures
2016-17
--

--

--

--

--

--

--

--

--

--

--

--

66,845

30,737

39,719

12

1,769

1,986

--

664

12,353

Beginning
Reserve
2017-18

--

33,245

1,241,062

489,900

550,340

--

--

1,328,618

2,258,028

--

--

541,195

41,000

218,351

10,000

2,079

1,820

--

155

133

752,888

Revenues
2017-18

--

33,245

1,241,062

489,900

550,340

--

--

1,328,618

2,258,028

--

--

539,842

58,468

235,120

10,000

2,115

1,402

--

391

--

752,888

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

--

--

--

--

--

--

--

--

--

--

--

--

68,198

13,269

22,950

12

1,733

2,404

--

428

12,486

Beginning
Reserve
2018-19

--

38,860

1,325,315

489,900

561,574

--

--

1,432,930

2,351,909

--

--

559,855

41,000

136,021

10,000

2,123

3,020

--

155

--

752,888

Revenues
2018-19

--

38,860

1,325,315

489,900

561,574

--

--

1,432,930

2,351,909

--

--

504,609

50,441

136,668

10,000

2,130

1,511

--

400

--

752,888

Expenditures
2018-19

--

--

--

--

--

--

--

--

--

--

--

--

123,444

3,828

22,303

12

1,726

3,913

--

183

12,486

Ending
Reserve
2018-19

 Appendix 52

GOVERNOR'S BUDGET SUMMARY 2018-19

3226-Juvenile Reentry Grant Special
Account, Juvenile Justice Subaccount
3227-Youthful Offender Block Grant
Special Account, Juvenile Justice
Subaccount
3228-Greenhouse Gas Reduction Fund
3229-Sales and Use Tax Growth Account,
Local Revenue Fund 2011
3230-Juvenile Justice Growth Special
Account, Law Enforcement Services
Growth Su
3231-Enhancing Law Enforcement
Activities Growth Special Account,
Enhancing Law
3232-District Attorney and Public Defender
Growth Special Account, Law Enforceme
3233-Community Corrections Growth
Special Account, Law Enforcement
Services Grow
3234-Trial Court Security Growth Special
Account, Law Enforcement Services Growt
3235-Behavioral Health Services Growth
Special Account, Support Services Growth
3236-Protective Services Growth Special
Account, Support Services Growth
Subacco
3237-Cost of Implementation Account, Air
Pollution Control Fund
3238-State Parks Revenue Incentive
Subaccount, State Parks and Recreation
Fund
3239-Women and Childrens Residential
Treatment Services Special Account
3240-Secondhand Dealer and Pawnbroker
Fund
3242-Child Performer Services Permit
Fund
3244-Political Disclosure, Accountability,
Transparency, and Access Fund
3245-Disability Access and Education
Revolving Fund
3246-Fair Employment and Housing
Enforcement and Litigation Fund
3248-Family Support Subaccount, Sales
Tax Account

Fund

620
-3
641
642
187
443,908

3
1,928
560
1,533
--

98,364

--

2,463

10,593

--

5,104

79,447

--

--

5,297

--

4,340

155,891

--

14,138

10,593

--

52,052

--

--

9,477

913,295

2,599,960

88,527

134,279

--

--

7,843

Revenues
2016-17

--

Beginning
Reserve
2016-17

443,908

1,389

523

1,757

--

503

5,104

8,273

52,969

88,527

98,364

10,593

79,447

5,297

155,891

10,593

--

1,476,738

134,279

7,843

Expenditures
2016-17

--

--

--

331

679

812

--

2,580

--

10,205

8,560

--

--

--

--

--

--

--

--

2,036,517

Beginning
Reserve
2017-18

443,962

180

712

407

--

620

5,104

4,340

70,942

93,881

104,312

11,234

84,251

5,617

201,390

11,234

--

2,776,900

144,287

8,428

Revenues
2017-18

443,962

2

741

94

--

643

5,104

9,176

73,602

93,881

104,312

11,234

84,251

5,617

201,390

11,234

--

3,293,094

144,287

8,428

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

--

--

--

509

650

1,125

--

2,557

--

5,369

5,900

--

--

--

--

--

--

--

--

1,520,323

Beginning
Reserve
2018-19

421,758

180

787

502

--

620

5,104

--

83,033

90,869

100,966

10,873

81,549

5,437

209,722

10,873

--

2,431,500

154,901

9,048

Revenues
2018-19

421,758

458

722

262

--

682

5,104

4,505

73,947

90,869

100,966

10,873

81,549

5,437

209,722

10,873

--

1,718,499

154,901

9,048

Expenditures
2018-19

--

--

--

231

715

1,365

--

2,495

--

864

14,986

--

--

--

--

--

--

--

--

2,233,324

Ending
Reserve
2018-19

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 53

3249-Child Poverty and Family
Supplemental Support Subaccount, Sales
Tax Account
3251-Prepaid Mobile Telephony Services
Surcharge Fund
3252-CURES Fund
3254-Business Programs Modernization
Fund
3255-Home Care Fund
3256-Specialized First Aid Training
Program Approval Fund
3257-Used Mattress Recycling Fund
3259-Recidivism Reduction Fund
3260-Regional Railroad Accident
Preparedness and Immediate Response
Fund
3261-Vessel Operator Certification
Account, Harbors and Watercraft Revolving
Fun
3262-Expedited Claim Account,
Underground Storage Tank Cleanup Fund
3263-College Access Tax Credit Fund
3264-Site Cleanup Subaccount
3265-Prepaid MTS PUC Account
3266-Prepaid MTS 911 Account
3268-Senior Citizens and Disabled Citizens
Property Tax Postponement Fund
3270-Local Charges for Prepaid Mobile
Telephony Service Fund
3272-California Domestic Violence
Prevention Fund
3273-Employment Opportunity Fund
3274-Social Services Subaccount, Vehicle
License Fee Account
3275-County Medical Services Program
Subaccount, Vehicle License Fee Account
3276-CalWORKs Maintenance of Effort
Subaccount, Vehicle License Fee Account
3278-Mental Health Subaccount, Vehicle
License Fee Account
3279-Health Subaccount, Vehicle License
Fee Account
3280-General Growth Subaccount, Vehicle
License Fee Growth Account

Fund

6
----

3,014
-4,489
25,617
-1
903
2,886
9,161
--58,142
40,538
367,663
94,870
1,007,392

53
1,911
17,624
5,119

829
100,000
6,533
23,909
1
-16,618
462
-1
2,332
-----119,570

--

4,573

9,092

--

9,623

1,828

3,404

119,570

1,007,392

94,870

367,663

40,538

58,142

-790

-467

4,099
22,852
---

9,387

386

4,154

306
6,911

--

7,635

1,593

1,072

2,091

2,045
1,640

49

125,479

Expenditures
2016-17

2,383

88,224

Revenues
2016-17

37,255

Beginning
Reserve
2016-17

3

--

--

--

--

--

--

--

3,122

-1

--

19,971

6,923
26,674
-903

90,613

3,457

965

1,605
10,713

59

6,030

3,639

2,951

Beginning
Reserve
2017-18

100,011

926,175

95,063

367,663

25,824

131,889

--

--

8,097

-4,945

4,489
25,500
---

290

--

--

---

--

7,706

1,510

1,820

25,640

104,422

Revenues
2017-18

100,011

926,175

95,063

367,663

25,824

131,889

1,825

--

8,097

26

5,727
25,296
---

90,613

1,110

263

33
--

--

6,925

2,514

1,733

1,648

104,422

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

--

--

--

--

--

--

--

1,297

-1

--

15,000

5,685
26,878
-903

290

2,347

702

1,572
10,713

59

6,811

2,635

3,038

23,995

Beginning
Reserve
2018-19

87,340

1,014,354

95,063

367,663

42,115

193,070

--

--

8,097

69

4,489
25,500
---

290

--

--

--9,000

--

3,317

1,510

1,828

25,640

104,422

Revenues
2018-19

87,340

1,014,354

95,063

367,663

42,115

193,070

1,297

--

8,097

69

5,685
20,441
---

--

1,096

466

34
--

--

6,679

174

1,801

1,994

104,422

Expenditures
2018-19

--

--

--

--

--

--

--

--

-1

--

15,000

4,489
31,937
-903

580

1,251

236

1,538
1,713

59

3,449

3,971

3,065

47,641

Ending
Reserve
2018-19

 Appendix 54

GOVERNOR'S BUDGET SUMMARY 2018-19

3281-Family Support Subaccount, Vehicle
License Fee Account
3282-Child Poverty and Family
Supplemental Support Subaccount, Vehicle
License F
3283-County Medical Services Program
Subaccount, Sales Tax Account
3285-Electronic Recording Authorization
Fund
3286-Safe Neighborhoods and Schools
Fund
3287-Second Chance Fund
3288-Cannabis Control Fund
3290-Road Maintenance and Rehabilitation
Account, State Transportation Fund
3291-Trade Corridor Enhancement
Account, State Transportation Fund
3292-State Project Infrastructure Fund
3293-Health and Human Services Special
Fund
3297-Major League Sporting Event Raffle
Fund
3299-Oil and Gas Environmental
Remediation Account
3301-Lead-Acid Battery Cleanup Fund
3302-Safe Energy Infrastructure and
Excavation Fund
3303-Ammunition Safety and Enforcement
Special Fund
3304-California Healthcare, Research and
Prevention Tobacco Tax Act of 2016 Fund
3305-Healthcare Treatment Fund
3306-Graduate Medical Education
Account, California Healthcare, Research
and Pre
3307-State Dental Program Account,
California Healthcare, Research and
Preventio
3308-Tobacco Law Enforcement Account,
California Healthcare, Research and
Preven
3309-Tobacco Prevention and Control
Programs Account, California Healthcare,
Res
3310-Medical Research Program Account,
California Healthcare, Research and Preve

Fund

---

--

--

---

---

--

--

---

595

--

466,551

1,833,283

1

--

--

--

25,000

--

--

--

--

--

--

25,642
24,000

-7,476

--

-25,642

--

--

174

101

5,053

--

--

--

160,465

--

--

117,097

Revenues
2016-17

--

Beginning
Reserve
2016-17

--

--

--

--

--

--

--

1,219

--

319

--

298

1,711,734

-124,858

--

--

25,387
17,955

-26,039

249

--

160,465

117,097

Expenditures
2016-17

26

--

--

--

--

--

--

--

--

--

466,551

23,781

--

4,734

--

297

121,550

124,858

--

--

255
13,521

397

Beginning
Reserve
2017-18

85,465

222,207

60,000

37,500

50,000

1,401,612

-465,591

44

7,406

13,400

60

595

2,435,630

--

202,735

1,493,274

29,370
176,858

-29,370

301

--

205,942

213,181

Revenues
2017-18

81,956

213,086

58,532

37,500

50,000

1,070,558

960

12,687

3,788

1,410

54

335

2,367,559

2

124,917

1,488,924

29,370
101,875

-29,370

300

--

205,942

213,181

Expenditures
2017-18

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

27

--

--

--

3,509

9,121

1,468

--

--

331,054

--

11,138

3,618

16,724

6

557

189,621

124,856

77,818

4,350

255
88,504

397

Beginning
Reserve
2018-19

56,987

--

--

30,000

40,000

934,594

1,301

44

--

14,600

60

595

2,570,697

--

305,622

2,936,897

41,625
203,530

-41,625

301

--

244,772

108,711

Revenues
2018-19

56,987

--

--

30,000

40,000

850,925

1,301

11,101

3,613

2,293

54

338

2,519,214

--

223,914

2,834,189

41,634
91,687

-41,525

304

--

244,772

108,711

Expenditures
2018-19

24

--

--

--

3,509

9,121

1,468

--

--

414,723

--

81

5

29,031

12

814

241,104

124,856

159,526

107,058

246
200,347

297

Ending
Reserve
2018-19

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 55

Beginning
Reserve
2016-17
Revenues
2016-17

Note : Numbers may not add due to rounding

3311-Health Care Services Plan Fines and
--Penalties Fund
3313-Southern California Veterans
--Cemetery Master Development Fund
3314-California Cannabis Tax Fund
--3315-Household Movers Fund
--3317-Building Homes and Jobs Trust Fund
--3318-Public Health, Tobacco Law
Enforcement Acct, CA Healthcare, Rsrch
--Prvt FD
3319-Tax Fee Admin, Tobacco Law
Enforcement Acct, CA Healthcare, Rsrch
--Prvt FD
3320-Justice, Tobacco Law Enforcement
--Acct, CA Healthcare, Rsrch Prvt FD
3321-Education, Tobacco Prevention Ctrl
--Acct, CA Healthcare, Rsrch Prvt FD
3322-Public Health, Tobacco Prevention
--Ctrl Acct, CA Healthcare, Rsrch Prvt FD
3323-Medi-Cal Emergency Medical
--Transport Fund
3324-Safe and Affordable Drinking Water
--Fund
8059-State Community Corrections
296
-Performance Incentive Fund
8080-Clean Energy Job Creation Fund
409,286
-Totals, Special Funds
$20,913,991 $47,098,850
GRAND TOTALS
$25,943,296 $165,767,705

Fund

---

-----

------377
409,894
$23,758,129
$28,368,833

-----

-------81
-608
$44,254,712
$163,342,168

356

--

--

--

--

--

--

--

----

-4,500

58,874

Expenditures
2017-18

-162
$55,912,323 $55,851,453
$183,163,846 $182,362,765

--

--

--

--

--

--

175,135
-129,000

--

--

--

61,716

Revenues
2017-18
--

Beginning
Reserve
2017-18
--

Expenditures
2016-17

SCHEDULE 10 at 2018-19 Governor's Budget
SUMMARY OF FUND CONDITION STATEMENTS
(Dollars In Thousands)

--

4,800

1,003

125,942

22,225

36,000

6,000

6,000

507,968
3,214
258,000

--

3,109

Revenues
2018-19

3

4,721

1,003

125,942

22,225

36,000

4,464

6,000

-2,457
250,665

--

5,918

Expenditures
2018-19

409,732
--$23,818,999 $61,470,022 $56,154,020
$29,169,914 $191,261,480 $187,844,060

21

--

--

--

--

--

--

--

175,135
-129,000

4,500

2,842

Beginning
Reserve
2018-19

33

409,732
$29,135,001
$32,587,334

18

79

--

--

--

--

1,536

--

683,103
757
136,335

4,500

Ending
Reserve
2018-19

 Appendix 56

GOVERNOR'S BUDGET SUMMARY 2018-19

0737
0764

0722
0721
0707
0707
0707
0793
6001
6051
0786
0740
6029
0716
6052
0748
0720
0402
0005
0742
0744
0790
6031
6083

0703
6053
0756
6043
0653

0714
6037
6066
6082

6032

Fund

Total, Environmental Protection

Clean Water & Water Conserv (1978)
Clean Water & Water Reclam (1988)

ENVIRONMENTAL PROTECTION

Total, Natural Resources

Water Quality, Supply, and Infrastructure Improvement (2014)

Water Conserv (1988)
Water Security, Coastal & Beach Protection (2002)2

Safe Neighborhood Parks (2000)
State, Urban & Coastal Park (1976)
Water Conserv & Water Quality (1986)2

Fish & Wildlife Habitat Enhance (1984)
Lake Tahoe Acquisitions (1982)
2
Safe, Clean, Reliable Water Supply (1996)

Clean Water (1984)
Clean Water, Clean Air, and Parks (2002)
Community Parklands (1986)
Disaster Prep and Flood Prevent (2006)2

Ca Safe Drinking Water (1984)
Ca Safe Drinking Water (1986)
Ca Safe Drinking Water (1988)
Ca Safe Drinking Water (2000)2
Ca Safe Drinking Water (2006)2
Ca Wildlife, Coast, & Park Land Cons (1988)1

Ca Parklands (1980)
Ca Safe Drinking Water (1976)1

Ca Park & Recreational Facil (1984)1

NATURAL RESOURCES

Total, Transportation

Clean Air & Transp Improv (1990)
Highway Safe, Traffic Red, Air Qual, Port Sec (2006)
Passenger Rail & Clean Air (1990)
Safe, Reliable High-Speed Passenger Train Bond Act (2008)
Seismic Retrofit (1996)

TRANSPORTATION

Total, Business, Consumer Services & Housing

Housing & Homeless (1990)
Housing and Emergency Shelter (2002)
Housing and Emergency Shelter (2006)
Veterans Housing and Homeless Prevention (2014)

BUSINESS, CONSUMER SERVIICES & HOUSING

Total, Legislative, Judicial, Executive

Voting Modernization (2002)

LEGISLATIVE, JUDICIAL, EXECUTIVE

Bond Act

2028
2029

2027
2024
2027
2027
2030
2040
2040
2047
2032
2024
2046
2022
2046
2033
2017
2040
2040
2029
2031
2036
2043
2046

2040
2046
2022
2047
2039

2022
2040
2044
2031

2018

Final Maturity

$440,000

$0

$0
0

$11,020,662

$30,633,070

$375,000
65,000

$0
0
0
0
0
0
43,346
1,620,785
0
0
202,875
0
1,489,047
0
0
62,915
66,990
0
230
5,235
301,864
7,227,375

$8,840,905

$34,865,000

$368,900
285,000
172,500
75,000
100,000
75,000
1,884,000
5,283,000
768,670
325,000
2,600,000
100,000
3,990,000
85,000
85,000
969,500
2,100,000
280,000
136,500
60,000
3,345,000
7,545,000

$4,985
1,642,730
0
7,193,190
0

$1,163,300

$0
71,395
500,135
591,770

$64,495

$64,495

Unissued

$1,990,000
19,925,000
1,000,000
9,950,000
2,000,000

$5,700,000

$150,000
2,100,000
2,850,000
600,000

$200,000

$200,000

Authorized

$17,995

$3,320
14,675

$13,076,705

$8,925
1,720
2,330
1,380
17,005
22,410
1,244,735
3,017,945
86,920
7,450
1,954,460
1,775
2,294,430
4,190
0
466,995
1,278,210
2,925
21,160
16,510
2,457,150
168,080

$20,032,085

$580,510
16,197,695
16,975
2,272,815
964,090

$1,549,985

$1,025
374,250
1,171,330
3,380

$60

$60

Outstanding

As of December 1, 2017
5

$422,005

$371,680
50,325

$6,535,703

$359,975
283,280
170,170
73,620
82,995
52,590
595,919
644,270
681,750
317,550
442,665
98,225
206,523
80,810
85,000
439,590
754,800
277,075
115,110
38,255
585,986
149,545

$5,992,010

$1,404,505
2,084,575
983,025
483,995
1,035,910

$2,986,715

$148,975
1,654,355
1,178,535
4,850

$135,445

$135,445

Redeemed

General Obligation Bonds

$0

$0

$0

$0
0

$793,126

$0
0
0
0
0
0
0
198,581
0
0
15,000
0
170,911
0
0
0
10,508
0
0
0
28,642
369,484

$1,348,772

$4,985
109,432
0
1,234,355
0

$103,209

$0
1,566
79,312
22,331

2018

$0

$0

$0

$0
0

$736,183

$0
0
0
0
0
0
0
172,924
0
0
11,424
0
134,535
0
0
0
5,856
0
0
0
21,287
390,157

$255,505

$0
71,312
0
184,193
0

$136,079

$0
1,500
87,022
47,557

2018

Proposed Sales
Jan-June
July-Dec

(This statement does not include bonds issued under authority of state instrumentalities that are not general obligations of the State of California)

(Dollars in Thousands)

SCHEDULE 11
STATEMENT OF GENERAL OBLIGATION BOND & COMMERCIAL PAPER DEBT OF THE STATE OF CALIFORNIA

Commercial Paper

$0

$0

$0
0

$492,290

$2,532,505

$0
0

$0
0
0
0
0
0
0
215,125
0
0
14,925
0
128,270
0
0
0
6,195
0
0
0
9,135
118,640

$143,510

$0
100,945
0
42,565
0

$215,255

$0
9,750
201,515
3,990

$0

$0

Outstanding

$0
0
0
0
0
0
43,346
496,070
0
0
183,768
0
625,622
0
0
62,915
66,990
0
230
5,235
145,954
902,375

$8,038,500

$4,985
840,325
7,193,190
-

$549,835

$0
64,395
430,935
54,505

$64,495

$64,495

Authorization

As of December 1, 2017
Resolution
Total

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 57

0768
0701

0574
0785
0791
0705
0658
6028
6041
6048
6087
6047

0794
6000
0119
0657
6036
6044
6057
6086
0739
0708
0745
0776
0774
0765

0711
0796
0746
0747
0751

6046
6079

Fund

Total, All Agencies

Total, General Government

Earthquake Safety & Public Bldg. Rehab (1990)
Veterans' Homes (2000)

GENERAL GOVERNMENT

Total, Higher Education

Class Size Reduction K-U Pub. Ed. Facil (1998) Hi-Ed
Higher Education Facil (1988)
Higher Education Facil (Jun 1990)
Higher Education Facil (Jun 1992)
Public Education Facil (1996) Hi-Ed
Public Education Facil (2002) Hi-Ed
Public Education Facil (2004) Hi-Ed
Public Education Facil (2006) Hi-Ed
Public Education Facil (2016) CCC
Stem Cell Research and Cures (2004)

HIGHER EDUCATION

Total, Education--K-12

Public Education Facil (2002) K-12
Public Education Facil (2004) K-12
Public Education Facil (2006) K-12
Public Education Facil (2016) K-12
School Bldg & Earthquake (1974)
School Facilities (1990)
School Facilities (1992)
1988 School Facil Bond Act (Nov)1
1990 School Facil Bond Act (Jun)1
1992 School Facil Bond Act (Nov)1

Ca Library Constr & Renov (2000)
Class Size Reduction K-U Pub. Ed. Facil (1998) K-12
Public Education Facil (1996) K-121

Ca Library Constr & Renov (1988)1

EDUCATION--K-12

Total, Youth and Adult Correctional

Co Corr Facil Cap Expend (1986)
Co Corr Facil Cap Expend & Youth Facil (1988)
New Prison Construction (1986)
New Prison Construction (1988)
New Prison Construction (1990)

YOUTH AND ADULT CORRECTIONAL

Total, Health and Human Services

Children's Hospital Projects (2004)
Children's Hospital Projects (2008)

HEALTH AND HUMAN SERVICES

Bond Act

2029
2039

2039
2032
2040
2040
2032
2039
2040
2043
2047
2039

2030
2040
2033
2034
2046
2046
2047
2047
2026
2033
2036
2032
2032
2035

2022
2029
2034
2030
2029

2040
2045

Final Maturity

$350,000
$144,349,341

$31,093,106

$8,465

$7,490
975

$2,821,254

$17,462,000

$300,000
50,000

$0
0
540
0
4,650
0
58,019
38,775
1,983,120
736,150

$6,866,665

$0
5,040
11,400
0
18,190
43,100
211,620
6,567,035
0
0
10,280
0
0
0

$2,110

$2,500,000
600,000
450,000
900,000
975,000
1,650,000
2,300,000
3,087,000
2,000,000
3,000,000

$50,207,271

$72,405
350,000
6,700,000
2,012,035
11,400,000
10,000,000
7,329,000
7,000,000
150,000
800,000
1,900,000
797,745
797,875
898,211

$2,762,000

$0
0
0
1,505
605

$305,250

$1,730,000

$495,000
500,000
500,000
817,000
450,000

$46,705
258,545

Unissued

$750,000
980,000

Authorized

$73,327,030

$78,675

$45,950
32,725

$9,137,655

$1,496,010
17,215
35,750
221,620
412,740
1,162,095
1,847,065
2,858,675
16,880
1,069,605

$28,150,665

$8,990
220,570
3,259,470
687,525
8,455,640
7,739,870
6,609,845
432,965
11,970
99,070
359,395
31,755
63,615
169,985

$72,985

$9,655
47,635
945
6,775
7,975

$1,210,220

$547,540
662,680

Outstanding

As of December 1, 2017
5

$39,929,205

$262,860

$246,560
16,300

$5,503,091

$1,003,990
582,785
413,710
678,380
557,610
487,905
394,916
189,550
0
1,194,245

$15,189,941

$63,415
124,390
3,429,130
1,324,510
2,926,170
2,217,030
507,535
0
138,030
700,930
1,530,325
765,990
734,260
728,226

$2,686,905

$485,345
452,365
499,055
808,720
441,420

$214,530

$155,755
58,775

Redeemed

General Obligation Bonds

$2,511,965

$0

$0
0

$152,700

$0
0
0
0
0
0
0
0
22,700
130,000

$91,471

$0
0
0
0
0
0
0
91,471
0
0
0
0
0
0

$0

$0
0
0
0
0

$22,687

$0
22,687

2018

$1,595,703

$0

$0
0

$142,400

$0
0
0
0
0
0
0
0
17,400
125,000

$300,286

$0
0
0
0
0
9,524
51,890
238,872
0
0
0
0
0
0

$0

$0
0
0
0
0

$25,250

$0
25,250

2018

Proposed Sales
Jan-June
July-Dec

(This statement does not include bonds issued under authority of state instrumentalities that are not general obligations of the State of California)

(Dollars in Thousands)

SCHEDULE 11
STATEMENT OF GENERAL OBLIGATION BOND & COMMERCIAL PAPER DEBT OF THE STATE OF CALIFORNIA

Commercial Paper

$13,034,306

$8,465

$7,490
975

$666,779

$0
0
540
0
4,650
0
58,019
38,775
383,120
181,675

$866,665

$0
5,040
11,400
0
18,190
43,100
211,620
567,035
0
0
10,280
0
0
0

$1,812

$0
0
0
1,505
307

$305,250

$46,705
258,545

Authorization

$1,044,300

$635

$635
0

$104,480

$0
0
0
0
530
0
0
840
0
103,110

$47,295

$0
0
0
0
17,720
12,465
17,110
0
0
0
0
0
0
0

$175

$0
0
0
175
0

$40,660

$45
40,615

Outstanding

As of December 1, 2017
Resolution
Total

 Appendix 58

GOVERNOR'S BUDGET SUMMARY 2018-19

Fund

5

4

3

2

1

4

2024
2047

Final Maturity

$149,059,341

$4,710,000

$1,750,000
2,960,000

Authorized

$31,354,161

$261,055

$167,600
93,455

Unissued

$74,110,405

$783,375

$70,415
712,960

Outstanding

5

$43,594,775

$3,665,570

$1,511,985
2,153,585

Redeemed

5

$0

$0

Reflects the amount of authorization for each bond act that has been reduced as a result of General Obligation bonds or commercial paper amounts redeemed.

$1,595,703

$0
0

2018

$0
0

$2,511,965

2018

Proposed Sales
Jan-June
July-Dec

The California Water Resource Development Bond Act and the Veterans Bond Acts are public service enterprises that have dedicated revenues to finance the respective debt service expenditures.
Source: State Treasurer's Office

Chapter 727, Statutes of 2013 (AB 639), reallocated the voter authorized amount

Chapter 39, Statutes of 2012 (SB 1018), reduced the voter authorized amount
Chapter 188, Statutes of 2014 (AB 1471), reallocated the voter authorized amount

Total

Total, Self-Liquidating Bonds

Ca Water Resources Dev (1959)
Veterans Bonds3

SELF-LIQUIDATING BONDS

Bond Act

As of December 1, 2017

General Obligation Bonds

(This statement does not include bonds issued under authority of state instrumentalities that are not general obligations of the State of California)

(Dollars in Thousands)

SCHEDULE 11
STATEMENT OF GENERAL OBLIGATION BOND & COMMERCIAL PAPER DEBT OF THE STATE OF CALIFORNIA

Commercial Paper

$13,127,761

$93,455

$0
93,455

Authorization

$1,044,300

$0

$0
0

Outstanding

As of December 1, 2017
Resolution
Total

 GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 59

Appropriation Limit Room

Less: Total SAL Appropriations

$16,150

83,637

$99,787

-63,045

$146,682

37

-1,904

-17,258

$165,768
39

CALCULATION OF LIMIT ROOM
Appropriations Limit (Sec. 12.00)

-8,607

$25,635

-156

-648

-17,258

$47,099
-3,402

Total

$83,637

-54,438

$121,047

193

-1,256

-

$118,669
3,441

Special
Funds

TOTAL, SAL APPROPRIATIONS

Schedule 12E
Less: Exclusions

TOTAL, SAL REVENUES AND TRANSFERS

Schedule 12D
Add: Transfers from Other Funds to Included Funds

Schedule 12C
Less: Non-Tax Revenues to Included Funds

Schedule 12B
Less: Revenues to Excluded Funds

Schedule 8
Revenues and Transfers
Less/Add: Transfers

General
Fund

2016-17

-55,314

$128,770

439

-959

-

$127,252
2,038

General
Fund

-11,171

$29,401

-365

-1,458

-22,630

$55,912
-2,058

Special
Funds

2017-18

SCHEDULE 12A
STATE APPROPRIATIONS LIMIT SUMMARY
(Dollars in Millions)

$11,704

91,686

$103,390

$91,686

-66,485

$158,171

74

-2,417

-22,630

$183,164
-20

Total

-57,285

$134,604

346

-864

-

$129,791
5,331

General
Fund

-13,206

$32,643

-236

-2,256

-21,025

$61,470
-5,310

Special
Funds

2018-19

$12,026

96,756

$108,782

$96,756

-70,491

$167,247

110

-3,120

-21,025

$191,261
21

Total

 SCHEDULE 12B
REVENUES TO EXCLUDED FUNDS
(Dollars in Thousands)
Actual
2016-17

Estimated
2017-18

Estimated
2018-19
$1,943,331

MAJOR REVENUES:
$1,139,242

$1,993,031

4113000-Identification Card Fees

186

--

--

4114000-Mobilehome In-Lieu Tax

1,888

1,888

1,888

4110400-Cigarette Tax

4115600-Motor Vehicles - Other Fees

Total, MAJOR TAXES AND LICENSES

184,807

141,046

141,382

$1,326,123

$2,135,965

$2,086,601

MINOR REVENUES:
REGULATORY TAXES AND LICENSES:
$1,332,813

$1,327,367

$1,350,852

4120400-Building Construction Filing Fees - Physically Handicapped

13,822

11,283

11,283

4120800-Corporation Fees - Domestic Corporations

10,225

8,900

8,870

4121000-Corporation Fees - Foreign Corporations

1,214

1,070

1,020

4121200-Delinquent Fees

7,692

7,688

8,907

16,813

17,477

29,908

4120000-Beverage Container Redemption Fees

4121600-Elevator and Boiler Inspection Fees

493

483

483

5,563

5,734

5,684

590,505

708,502

708,502

1

--

--

2,271

2,000

1,950

102,680

108,900

112,855

339

2,338

2,406

130,448

129,750

135,987

13,746

14,068

14,068

1

1

1

4124000-Insurance Company - Examination Fees

24,990

24,826

25,003

4124200-Insurance Company - License Fees and Penalties

53,611

57,443

58,795

4124400-Insurance Company - General Fees

31,211

34,046

35,008

4124600-Insurance Company - Proposition 103 Fees

31,715

33,548

35,740

4124800-Insurance Fraud Assessment - Automobile

51,902

53,460

55,064

4125000-Insurance Fraud Assessment - General

13,247

13,866

14,133

4125200-Insurance Fraud Assessment - Workers Compensation

58,275

58,527

63,877

4125400-Liquor License Fees

57,762

60,184

64,710

1,959

1,959

1,959

990

890

840

16,553

17,000

17,000

4121800-Employment Agency Filing Fees
4122000-Employment Agency License Fees
4122200-Energy Resources Surcharge
4122600-Explosive Permit Fees
4122800-Filing Financing Statements
4123000-Fish and Game - Licenses, Tags, and Permits
4123200-Fish and Game - Taxes
4123400-Genetic Disease Testing Fees
4123720-Horse Racing Licenses
4123800-Industrial Homework Fees

4125600-New Motor Vehicle Dealer License Fee
4125800-Notary Public License Fees
4126000-Off Highway Vehicle Fees
4126400-Processing Fee
4126600-Public Utilities Commission - Quarterly Fees
4126800-Public Utilities Commission - Penalties on Quarterly Fees
4127000-Real Estate - Examination Fees

320

370

370

151,614

177,940

183,932

2

3

2

4,206

4,353

4,489
39,980

40,237

39,960

4127300-Refinery Fees

--

4,437

4,437

4127400-Renewal Fees

287,932

310,179

351,123

4127200-Real Estate - License Fees

4128000-Subdivision Filing Fees
4128400-Teacher Credential Fees

8,299

8,299

8,299

25,258

26,306

27,201

4128600-Teacher Examination Fees

5,337

5,444

5,553

4129000-Other Fees and Licenses

9,472

139,650

274,290

6,318,416

8,753,477

7,499,265

653,565

719,182

839,923

85,536

118,058

126,499

$10,161,035

$13,008,968

$12,130,268

4129200-Other Regulatory Fees
4129400-Other Regulatory Licenses and Permits
4129600-Other Regulatory Taxes

Total, REGULATORY TAXES AND LICENSES
REVENUE FROM LOCAL AGENCIES:

$49,739

$59,016

$73,956

4131000-Crimes of Public Offense Fines

14,034

10,000

10,000

4131500-Felony Conviction Penalties

47,750

50,000

50,000

4132000-Fingerprint Identification Card Fees

86,140

86,000

86,000

714

64

64

50

68

68

--

100

100

1,746,509

1,517,509

1,395,010

55,770

--

--

4130000-Architecture Public Building Fees

4132500-Fish and Game Fines
4133000-Fish and Game Fines - Additional Assessments
4134500-Local Agencies - Cost Recoveries
4135000-Local Agencies - Miscellaneous Revenue
4136500-Traffic Violation Penalties

Appendix 60

GOVERNOR'S BUDGET SUMMARY 2018-19

 SCHEDULE 12B
REVENUES TO EXCLUDED FUNDS
(Dollars in Thousands)

Total, REVENUE FROM LOCAL AGENCIES

Actual
2016-17

Estimated
2017-18

Estimated
2018-19

$2,000,706

$1,722,757

$1,615,198

SERVICES TO THE PUBLIC:
4140000-Document Sales
4140500-Emergency Telephone User's Surcharge
4142500-License Plate Fees - Personalized Plates
4143500-Miscellaneous Services to the Public
4144000-Parental Fees
4144500-Parking Lot Revenues

$861

$947

$831

81,979

80,549

130,013

63,455

64,369

64,280

114,558

112,770

122,973

2,436

2,589

2,589

11,558

11,229

11,229

35,925

32,385

32,260

4146000-State Beach and Park Service Fees

110,657

120,630

124,158

Total, SERVICES TO THE PUBLIC

$421,429

$425,468

$488,333

4150000-Geothermal Resources Well Fees

$3,305

$3,950

$3,950

4150500-Interest Income - Interfund Loans

31,808

1,434

1,211

5,692

6,297

6,290

4151500-Miscellaneous Revenue - Use of Property and Money

22,539

20,326

19,826

4152500-Rental of State Property

17,271

13,930

11,761

4154000-Royalties - Federal Land

26,770

27,193

27,197

4160000-Investment Income - Condemnation Deposits Fund

785

--

--

4161000-Investment Income - Other

479

75

75

4145500-Secretary of State - Fees

USE OF PROPERTY AND MONEY:

4151000-Interest Income - Other Loans

4162000-Investment Income - Pooled Money Investments

339

262

262

4163000-Investment Income - Surplus Money Investments

81,018

76,135

75,560

$190,006

$149,602

$146,132

Total, USE OF PROPERTY AND MONEY
MISCELLANEOUS:

$451

$1,611

$1,611

4170600-Carbon Allowances Auction Proceeds

891,915

2,700,000

2,400,000

4170700-Civil and Criminal Violation Assessment

140,109

134,986

127,235

29

27

27

276

221

214

4171100-Cost Recoveries - Other

148,210

132,795

136,762

4171200-Court Filing Fees and Surcharges

529,082

509,418

501,651

11,018

11,525

11,536

8,567

5,938

5,941

189

22

29

188,034

183,173

181,519

4170400-Capital Asset Sales Proceeds

4170800-Confiscated Property Sales
4171000-Cost Recoveries - Delinquent Receivables

4171300-Donations
4171400-Escheat - Unclaimed Checks, Warrants, Bonds, and Coupons
4171500-Escheat - Unclaimed Property
4172000-Fines and Forfeitures
4172240-Fines and Penalties - External - Other
4172500-Miscellaneous Revenue

102

--

--

523,818

647,323

581,695

1,349

1,630

1,630

4172900-Penalty Assessments - Criminal Fines

171,119

161,202

149,023

4173000-Penalty Assessments - Other

262,355

337,367

183,471

31,019

23,598

23,598

2,503

2,600

4,700

41,927

41,684

46,866

4172800-Parking Violations

4173100-Personal Income Tax - Penalties and Interest
4173400-Settlements and Judgments - Anti-Trust Actions - Attorney General
4173500-Settlements and Judgments - Other

26

--

--

4173800-Traffic Violations

21,290

17,952

16,100

4173900-Tribal Gaming Revenues

43,732

46,000

45,000

4174000-Unclaimed Contributions

3

--

--

141,996

135,742

139,703

4173600-State Public Land Sales

4174100-Unemployment and Disability Insurance Contributions - Penalties and Interest
4180100-Prior Year Revenue Adjustments

Total, MISCELLANEOUS
TOTAL, MINOR REVENUES
TOTALS, Revenue to Excluded Funds (MAJOR and MINOR)

GOVERNOR'S BUDGET SUMMARY 2018-19

--

92,151

--

$3,159,119

$5,186,965

$4,558,311

$15,932,295

$20,493,760

$18,938,242

$17,258,418

$22,629,725

$21,024,843

Appendix 61

 SCHEDULE 12C
NON-TAX REVENUES IN FUNDS SUBJECT TO LIMIT
(Dollars in Thousands)
Actual 2016-17

Estimated 2017-18

Estimated 2018-19

General Fund

Special Funds

General Fund

Special Funds

General Fund

Special Funds

4113000-Identification Card Fees

--

$32,658

--

$32,985

--

$33,315

4113800-Lien Sale Application Fees

--

1,109

--

1,109

--

1,109

4115000-Motor Vehicles - Driver's License Fees

--

222,241

--

300,318

--

307,226

4115450-Transportation Improvement Fee

--

--

--

727,000

--

1,510,000

4115600-Motor Vehicles - Other Fees

--

73,901

--

66,527

--

69,776

--

$329,909

--

$1,127,939

--

$1,921,426

$49

--

$1,010

--

$120

--

--

-$5

2

--

2

-$900

MAJOR REVENUES:

Total, MAJOR TAXES AND LICENSES
MINOR REVENUES:
REGULATORY TAXES AND LICENSES:
4120600-Candidate Filing Fee
4121200-Delinquent Fees
4123000-Fish and Game - Licenses, Tags, and Permits

--

1,157

--

$900

--

4123600-Highway Carriers Uniform Business License Tax

289

--

218

--

218

--

4123720-Horse Racing Licenses

887

--

987

750

987

750

4123740-Horse Racing Miscellaneous

--

--

5

--

5

--

4125400-Liquor License Fees

--

440

--

439

--

439

4126000-Off Highway Vehicle Fees

--

5,802

--

5,802

--

5,802

4129200-Other Regulatory Fees

1,275

49,038

2,190

48,423

1,910

48,497

4129400-Other Regulatory Licenses and Permits

4,093

35,417

$4,519

34,907

4,643

35,419

--

3,853

--

26,000

--

26,000

$6,593

$95,702

$8,931

$117,221

$7,885

$117,807

4129600-Other Regulatory Taxes

Total, REGULATORY TAXES AND LICENSES
REVENUE FROM LOCAL AGENCIES:
4131000-Crimes of Public Offense Fines
4134500-Local Agencies - Cost Recoveries
4135000-Local Agencies - Miscellaneous Revenue
4135500-Narcotic Fines

Total, REVENUE FROM LOCAL AGENCIES

$58

--

$57

--

$57

--

25,321

$11,887

23,637

$11,887

24,237

$11,887

169,202

23

168,430

23

168,430

23

1,234

--

1,000

--

1,000

--

$195,815

$11,910

$193,124

$11,910

$193,724

$11,910

$3,813

SERVICES TO THE PUBLIC:
4140000-Document Sales

$153

$3,909

$145

$3,775

$145

4142500-License Plate Fees - Personalized Plates

--

2

--

2

--

2

4143000-Medicare Receipts - Federal Government

10,109

--

6,576

--

4,458

--

1,412

84,033

1,852

84,874

2,212

85,723

--

505

--

505

--

505

6,600

--

5,187

--

2,870

--

163

--

154

--

150

--

$18,437

$88,449

$13,914

$89,156

$9,835

$90,043

4151500-Miscellaneous Revenue - Use of Property and Money

$2,914

$627

$1,342

$463

$1,338

$418

4152000-Oil and Gas Leases - 1 Percent Revenue, Cities, and
Counties

223

--

140

--

140

--

4152500-Rental of State Property

20,324

55,317

19,662

50,367

19,466

50,744

4155000-Royalties - State Lands

90,364

--

64,265

--

13,365

--

$113,825

$55,944

$85,409

$50,830

$34,309

$51,162

4170100-Abandoned Property Revenue

$377,591

--

$399,652

--

$393,025

--

4170400-Capital Asset Sales Proceeds

151

--

--

--

--

--

1,027

$3,751

513

$4,258

583

$4,258

4143500-Miscellaneous Services to the Public
4144500-Parking Lot Revenues
4145000-Pay Patients Board Charges
4145500-Secretary of State - Fees

Total, SERVICES TO THE PUBLIC
USE OF PROPERTY AND MONEY

Total, USE OF PROPERTY AND MONEY
MISCELLANEOUS:

4170700-Civil and Criminal Violation Assessment
4170800-Confiscated Property Sales

9,442

--

7,207

--

7,207

--

4171000-Cost Recoveries - Delinquent Receivables

10,340

26

10,276

26

10,276

26

4171100-Cost Recoveries - Other

49,607

9,343

46,809

10,201

49,105

8,301

33

372

15

372

15

372

1,424

--

1

--

1

--

4171200-Court Filing Fees and Surcharges
4171300-Donations

Appendix 62

GOVERNOR'S BUDGET SUMMARY 2018-19

 SCHEDULE 12C
NON-TAX REVENUES IN FUNDS SUBJECT TO LIMIT
(Dollars in Thousands)
Actual 2016-17

4171400-Escheat - Unclaimed Checks, Warrants, Bonds, and
Coupons
4171600-External Revenue - Federal Government

Estimated 2017-18

Estimated 2018-19

General Fund

Special Funds

General Fund

Special Funds

General Fund

Special Funds

57,055

2,532

43,894

2,967

44,374

2,528

--

1,053

--

--

--

--

2,175

--

2,387

--

2,387

--

172

--

229

--

229

--

4172500-Miscellaneous Revenue

57,379

4,906

46,145

5,510

42,860

7,470

4172800-Parking Violations

16,790

--

12,784

--

12,784

--

4173000-Penalty Assessments - Other

93,695

7,107

40,931

2,240

40,931

2,240

4172000-Fines and Forfeitures
4172200-Fine and Penalties - Horse Racing

4173200-Proceeds from Estates of Deceased Persons

314

--

1,274

--

1,274

--

4173400-Settlements and Judgments - Anti-Trust Actions Attorney General

309

41

309

--

309

--

16,900

300

12,759

--

10,748

--

--

26,229

--

25,206

--

28,530
9,867

4173500-Settlements and Judgments - Other
4173600-State Public Land Sales
4173800-Traffic Violations

--

9,867

--

9,867

--

4173900-Tribal Gaming Revenues

226,285

--

31,562

--

1,812

--

4174200-Uninsured Motorist Fees

751

184

688

184

688

184

Total, MISCELLANEOUS
TOTAL, MINOR REVENUES
TOTALS, Non-Tax Revenues (MAJOR AND MINOR)

$921,440

$65,711

$657,435

$60,831

$618,608

$63,776

$1,256,110

$317,716

$958,813

$329,948

$864,361

$334,698

$1,256,110

$647,625

$958,813

$1,457,887

$864,361

$2,256,124

GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 63

 SCHEDULE 12D
STATE APPROPRIATION LIMIT
TRANSFER FROM OTHER FUNDS TO INCLUDED FUNDS
(Dollars in Thousands)
Actual 2016-17
General Fund
Special Funds
Revenue Transfer from California
Environmental License Plate Fund (0140) to
Motor Vehicle Account, State Transportation
Fund (0044) per Public Resources Code
Section 21191

Estimated 2017-18
General Fund
Special Funds

Estimated 2018-19
General Fund Special Funds

-

$2,797

-

$2,424

-

$1,405

$5,369

-

$5,369

-

$5,369

-

Revenue Transfer from Fiscal Recovery Fund
(3059) to General Fund (0001) per Government
Code Section 99010

-

-

171,931

-171,931

-

-

Revenue Transfer from Motor Vehicle Account,
State Transportation Fund (0044) to General
Fund (0001) per Government Code Section
16475

18

-18

3

-3

3

-3

Revenue Transfer from Motor Vehicle Account,
State Transportation Fund (0044) to General
Fund (0001) per Item 2740-011-0044, Budget
Acts

78,592

-78,592

84,044

-84,044

89,288

-89,288

Revenue Transfer from Motor Vehicle Fuel
Account, Transportation Tax Fund (0061) to
General Fund (0001) per Revenue and
Taxation Code Section 8352.4(b)

10,128

-10,128

33,292

-33,292

44,539

-44,539

Revenue Transfer from Motor Vehicle Fuel
Account, Transportation Tax Fund (0061) to
General Fund (0001) per Revenue and
Taxation Code Section 8352.5(b)

21,161

-21,161

25,423

-25,423

34,013

-34,013

Revenue Transfer from Motor Vehicle Fuel
Account, Transportation Tax Fund (0061) to
General Fund (0001) per Revenue and
Taxation Code Section 8352.6(a)(2)

38,749

-38,749

44,428

-44,428

59,438

-59,438

Revenue Transfer from Motor Vehicle Fuel
Account, Transportation Tax Fund (0061) to
General Fund (0001) per Revenue and
Taxation Code Section 8352.6(a)(3)

9,996

-9,996

9,996

-9,996

9,996

-9,996

Revenue Transfer from the Business Fees
Fund (0228) to the General Fund (0001) Per
Government Code Section 12176.

29,199

-

12,578

-

11,595

-

56

-

58

-

58

-

Revenue Transfer from the Senior Citizens and
Disabled Citizens Property Tax Postponement
Fund (3268) to the General Fund (0001) per
Government Code Section 16180(b)

-

-

8,591

-

3,577

-

Revenue Transfer from the Greenhouse Gas
Reduction Fund (3228) to the General Fund
(0001) per Revenue and Taxation Code 6377.1

-

-

43,100

-

88,500

-

$193,268

$-155,847

$438,813

$-365,398

$346,376

$-235,872

Revenue Transfer from College Access Tax
Credit Fund (3263) to the General Fund (0001)
per Revenue and Taxation Code Section
17053.86 (Ch. 367/2014)

Revenue Transfer from the California Olympic
Training Account (0442) to the General Fund
(0001) per Government Code Section 7592

TOTAL TRANSFERS

Appendix 64

GOVERNOR'S BUDGET SUMMARY 2018-19

 SCHEDULE 12E
STATE APPROPRIATIONS LIMIT
EXCLUDED APPROPRIATIONS
(Dollars in Millions)
Fund
DEBT SERVICE:
9600 Bond Interest and Redemption
(9600-510-0001)
(9600-510-3107)
No Place Like Home bond
(0977-601-3085)
TOTAL -- DEBT SERVICE

Actual
2016-17

Estimated
2017-18

Estimated
2018-19

General
Special

$5,182
1,235

$5,119
1,492

$5,233
1,527

Special

$6,417

$6,611

140
$6,900

QUALIFIED CAPITAL OUTLAY PROJECTS:
Various (Ch. 3 Except DOT)
Various (Ch. 3 Except DOT)
Various Qualified Capital Outlay Projects
Various Qualified Capital Outlay Projects
Lease-Revenue Bonds (Capital Outlay)
Lease-Revenue Bonds (Capital Outlay)
TOTAL -- CAPITAL OUTLAY

General
Special
General
Special
General
Special

$304
50
720
1,308
633
7
$3,022

$158
49
322
1,331
661
6
$2,527

$192
225
427
1,388
673
7
$2,912

SUBVENTIONS:
6100 K-12 / LCFF Apportionments
6100 K-12 Education Protection Account
6100 County Offices of Education Apportionments
6100 Subventions Not Counted in Local Limits
6100 K-12 Mandate Debt Payments
6870 Community Colleges Mandate Debt Payments
6870 Community Colleges Apportionments
6870 Community Colleges Education Protection Account
SUBVENTIONS -- EDUCATION

General
General
General
General
General
General
General
General

$31,160
6,709
421
-12,569
1,281
106
2,341
829
$30,278

$32,303
6,792
404
-13,094
877
2,443
839
$30,564

$33,851
7,191
421
-15,162
1,757
2,626
889
$31,573

Special
Special

$14
1,972

$14
2,064

$14
2,151

Special
General

666
411
$3,063

696
420
$3,194

725
420
$3,310

COURT AND FEDERAL MANDATES:
Various Court and Federal Mandates (HHS)
Various Court and Federal Mandates
Various Court and Federal Mandates
TOTAL -- MANDATES

General
General
Special

$13,110
3,800
241
$17,151

$13,751
4,319
246
$18,316

$14,454
4,313
248
$19,015

SCA2/SB1
Retail Sales and Use Tax: Diesel
TOTAL -- SCA2/SB1

Special

$200
$200

$286
$286

PROPOSITION 111:
Motor Vehicle Fuel Tax: Gasoline
Motor Vehicle Fuel Tax: Diesel
TOTAL -- PROPOSITION 111

Special
Special

$2,903
211
$3,114

$4,455
618
$5,073

$5,670
825
$6,495

$63,045
$54,438
$8,607

$66,485
$55,314
$11,171

$70,491
$57,285
$13,206

5195 1991 State-Local Realignment
Vehicle License Collection Account
Vehicle License Fees
5196 2011 State-Local Realignment
Vehicle License Fees
9100 Tax Relief (9100-101-0001)
SUBVENTIONS -- OTHER

TOTAL EXCLUSIONS:
General Fund
Special Funds

GOVERNOR'S BUDGET SUMMARY 2018-19

-

Appendix 65

 Finance Glossary of Accounting and
Budgeting Terms
The following terms are used frequently throughout the Governor’s Budget, the Governor’s Budget
Summary, the annual Budget (Appropriations) Bill, the Enacted Budget, and other documents.
Definitions are provided for terms that are common to many of these publications. For definitions of
terms unique to a specific program area, please refer to the individual budget presentation. Certain
terms may be interpreted or used differently depending on the context, the audience, or the purpose.
Abatement
A reduction to an expenditure that has already been made. In state accounting, only specific types of
receipts are accounted for as abatements, including refund of overpayment of salaries, rebates from
vendors or third parties for defective or returned merchandise, jury duty and witness fees, and property
damage or loss recoveries. (See SAM 10220 for more detail.)
Abolishment of Fund
The closure of a fund pursuant to the operation of law. Funds may also be administratively abolished
by the Department of Finance with the concurrence of the State Controller’s Office. When a special
fund is abolished, all of its assets and liabilities are transferred by the State Controller's Office to a
successor fund, or if no successor fund is specified, then to the General Fund. (GC 13306, 16346.)
Account
A classification code used in FI$Cal (PeopleSoft) to identify an asset, liability, fund balance, receipt,
expenditure, transfer, or statistical measurement in a transaction. Accounts combine several codes in
the Uniform Codes Manual such as the general ledger code, receipt and object of expenditure codes
into a single account code. (See also “Chart of Account Crosswalk” and ‘Uniform Codes Manual.”)
Accruals
Revenues or expenditures that have been recognized for that fiscal year but not received or disbursed
until a subsequent fiscal year. Annually, accruals are included in the revenue and expenditure
amounts reported in departments’ budget documents and year-end financial reports. For budgetary
purposes, departments’ expenditure accruals also include payables and outstanding encumbrances at
the end of the fiscal year for obligations attributable to that fiscal year.
Accrual Basis of Accounting
The basis of accounting in which transactions are recognized in the fiscal year when they occur,
regardless of when cash is received or disbursed. Revenue is recognized in the fiscal year when
earned, and expenditures are recognized in the fiscal year when obligations are created (generally
when goods/services are ordered or when contracts are signed). Also referred to as the full accrual
basis of accounting.
Administration
Refers to the Governor's Office and those individuals, departments, and offices reporting to it (e.g., the
Department of Finance).
Administration Program Costs
The indirect costs of a program, typically a share of the costs of the administrative units serving the
entire department (e.g., the Director's Office, Legal, Personnel, Accounting, and Business Services).
"Distributed Administration" costs represent the distribution of the indirect costs to the various program
activities of a department. In most departments, all administrative costs are distributed. (See also
“Indirect Costs” and “Statewide Cost Allocation Plan.”)

Appendix 66

GOVERNOR'S BUDGET SUMMARY 2018-19

 Administratively Established Positions
Positions authorized by the Department of Finance during a fiscal year that were not included in the
Budget and are necessary for workload or administrative reasons. Such positions terminate at the end
of the fiscal year, or in order to continue, must meet certain criteria under Budget Act Control
Section 31.00. (SAM 6406, CS 31.00.)
Agency
A legal or official reference to a government organization at any level in the state organizational
hierarchy. (See the UCM for the hierarchy of State Government Organizations.)
Or:
A government organization belonging to the highest level of the state organizational hierarchy as
defined in the UCM. An organization whose head (Agency Secretary) is designated by Governor's
order as a cabinet member.
Allocation
A distribution of funds or costs from one account or appropriation to one or more accounts or
appropriations (e.g., the allocation of employee compensation funding from the statewide 9800 Budget
Act items to departmental appropriation items).
Allotment
The approved division of an amount (usually of an appropriation) to be expended for a particular
purpose during a specified time period. An allotment is generally authorized on a line item expenditure
basis by program or organization. (SAM 8300 et seq.)
Amendment
A proposed or accepted change to a bill in the Legislature, the California Constitution, statutes enacted
by the Legislature, or ballot initiative.
A-Pages
A common reference to the Governor's Budget Summary. Budget highlights now contained in the
Governor's Budget Summary were once contained in front of the Governor's Budget on pages A-1,
A-2, etc., and were, therefore, called the A-Pages.
Appropriated Revenue
Revenue which, as it is earned, is reserved and appropriated for a specific purpose. An example is
student fees received by state colleges that are by law appropriated for the support of the colleges.
The revenue does not become available for expenditure until it is earned.
Appropriation
Authorization for a specific agency to make expenditures or create obligations from a specific fund for
a specific purpose. Appropriations are usually limited in amount and period of time during which the
expenditure is to be recognized. For example, appropriations made by the Budget Act are available
for encumbrance for one year, unless otherwise specified. Appropriations made by other legislation
are available for encumbrance for three years, unless otherwise specified, and appropriations stating
“without regard to fiscal year” shall be available from year-to-year until fully expended. Legislation or
the California Constitution can provide continuous appropriations, and voters can also make
appropriations by approving ballot measures. An appropriation shall be available for encumbrance
during the period specified therein, or if not specified, for a period of three years after the date upon
which it first became available for encumbrance. Except for federal funds, liquidation of encumbrances
must be within two years of the expiration date of the period of availability for encumbrance, at which
time the undisbursed (i.e., unliquidated) balance of the appropriation is reverted into the fund. Federal
funds have four years to liquidate. (GC 16304, 16304.1.)

GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 67

 Appropriation Without Regard to Fiscal Year (AWRTFY)
An appropriation for a specified amount that is available from year-to-year until fully expended.
Appropriations Limit, State (SAL)
The constitutional limit on the growth of certain appropriations from tax proceeds, generally set to the
level of the prior year's appropriation limit as adjusted for changes in cost of living and population.
Other adjustments may be made for such reasons as the transfer of services from one government
entity to another. (Article XIII B, § 8; GC 7900 et seq; CS 12.00.)
Appropriation Schedule
The detail of an appropriation (e.g., in the Budget Act), showing the distribution of the appropriation to
each of the programs or projects thereof.
Assembly
California's lower house of the Legislature composed of 80 members. As a result of Proposition 140
(passed in 1990) and Proposition 28 (passed in 2012), members elected in or after 2012 may serve
12 years in the Legislature in any combination of four-year state Senate or two-year state Assembly
terms. (Article IV, § 2 (a).)
Audit
Typically a review of financial reports or performance activity (such as of an agency or program) to
determine conformity or compliance with applicable laws, regulations, and/or standards. The state has
three central organizations that perform audits of state agencies: the State Controller’s Office, the
Department of Finance, and the California State Auditor. Many state departments also have internal
audit units to review their own internal functions and program activities. (SAM 20000, etc.)
Augmentation
An increase to a previously authorized appropriation or allotment. This increase can be authorized by
Budget Act provisional language, control sections, or other legislation. Usually, a Budget Revision or
an Executive Order is processed to the State Controller’s Office to implement the increase.
Authorized
Given the force of law (e.g., by statute). For some action or quantity to be authorized, it must be
possible to identify the enabling source and date of authorization.
Authorized Positions
In the Salaries and Wages publication, the past year total authorized positions represent the number of
actual positions filled for that year as reported by the State Controller’s Office. For current year, total
authorized positions include all regular ongoing positions approved in the Budget Act for that year,
adjustments to limited-term positions and temporary help, and positions authorized through enacted
legislation. For budget year, the number of authorized positions is the same as current year except for
adjustments to remove expiring positions. (GC 19818; SAM 6406.)
Availability Period
The time period during which an appropriation may be encumbered (i.e., committed for expenditure),
usually specified by the law creating the appropriation. If no specific time is provided in legislation, the
period of availability is three years. Unless otherwise provided, Budget Act appropriations are available
for one year. However, based on project phase, capital outlay projects may have up to three years to
encumber. An appropriation with the term "without regard to fiscal year" has an unlimited period of
availability and may be encumbered at any time until the funding is exhausted.
(See also "Encumbrances.")

Appendix 68

GOVERNOR'S BUDGET SUMMARY 2018-19

 Balance Available
In regard to a fund, it is the excess of resources over uses. For budgeting purposes, the balance
available in a fund condition is the carry-in balance, net of any prior year adjustments, plus revenues
and transfers, minus expenditures. For accounting purposes, the balance available in a fund is the net
of assets over liabilities and reserves that are available for expenditure.
For appropriations, it is the unobligated, or unencumbered, balance still available.
Baseline Adjustment
Also referred to as Workload Budget Adjustment. (See “Workload Budget Adjustment.”)
Baseline Budget
Also referred to as Workload Budget. (See “Workload Budget.”)
Bill
A draft of a proposed law presented to the Legislature for enactment. (A bill has greater legal formality
and standing than a resolution.)
Or:
An invoice, or itemized statement, of an amount owing for goods and services received.
Bond Funds
For legal basis budgeting purposes, funds used to account for the receipt and disbursement of
non-self-liquidating general obligation bond proceeds. These funds do not account for the debt
retirement because the liability created by the sale of bonds is not a liability of bond funds. Depending
on the provisions of the bond act, either the General Fund or a sinking fund pays the principal and
interest on the general obligation bonds. The proceeds and debt of bonds related to self-liquidating
bonds are included in non-governmental cost funds. (SAM 14400.)
Budget
A plan of operation expressed in terms of financial or other resource requirements for a specific period
of time. (GC 13320, 13335; SAM 6120.)
Budget Act (BA)
An annual statute authorizing state departments to expend appropriated funds for the purposes stated
in the Governor's Budget and amended by the Legislature. (SAM 6333.)
Budget Bill
Legislation presenting the Governor’s spending proposal for the next fiscal year. The Budget Bill is
prepared by the Department of Finance and submitted to each house of the Legislature in January
(accompanying the Governor's Budget). The Budget Bill’s authors are typically the budget committee
chairpersons.
The California Constitution requires the Legislature to pass the Budget Bill and send it to the Governor
for signature by June 15 each year. The Budget Bill becomes the Budget Act upon signature by the
Governor, after any line-item vetoes. (Art. IV. § 12(c); GC 13338; SAM 6325, 6333.)
Budget Change Proposal (BCP)
A proposal to change the level of service or funding sources for activities authorized by the Legislature,
propose new program activities not currently authorized, or to eliminate existing programs. The
Department of Finance annually issues a Budget Letter with specific instructions for preparing BCPs.
(SAM 6120.)

GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 69

 Budget Cycle
The period of time required to prepare the state financial plan and enact that portion of it applying to
the budget year. Significant events in the cycle include:

•
•
•

•
•
•

Preparation of the Governor's proposed budget (most activities occur between July 1 and
January 10).
Submission of the Governor's Budget and the Budget Bill to the Legislature (by January 10).
Submission to the Legislature of proposed adjustments to the Governor’s Budget
o April 1—adjustments other than Capital Outlay and May Revision.
o May 1—Capital Outlay appropriation adjustments.
o May 14—May Revision adjustments for changes in General Fund revenues,
expenditure adjustments to reflect updated revenue, and funding for Proposition 98,
caseload, and population.
Review and revision of the Governor's Budget by the Legislature.
Return of the revised budget to the Governor by June 15, for signature after any line-item
vetoes.
Signing of the budget by the Governor. (Art. IV. § 10, GC 13308, SAM 6150.)

Budget—Program
A program budget expresses the operating plan in terms of the costs of activities (programs) to be
undertaken to achieve specific goals and objectives.
The Governor's Budget is a program budget, but also includes detailed categorization of proposed
expenditures for goods and services (Expenditures by Category) related to the state operations of
each department. (GC 13336; SAM 6210, 6220.)
Budget Position Transparency and Expenditure by Category Redistribution
On a biennial basis beginning with the 2016-17 Budget, the salaries and wages associated with
historically vacant positions have been reallocated to expenditure categories where resources are
actually being expended in the current and budget years. Reductions in Regular Ongoing Positions as
a result of this process are for display purposes only and do not impact departments’ ability to hire up
to their legislatively authorized staffing level.
Budget Position Transparency represents a department’s historically vacant positions and associated
salaries and wages expenditures that are being reallocated.
Expenditure by Category Redistribution represents the reallocation of the salaries and wages dollars
to staff benefits and/or operating expenses and equipment.
Budget Request
A term used in the FI$Cal (Hyperion) System reflecting any change to the currently enacted budget or
proposed budget. This may be a Budget Change Proposal, workload issue, revenue estimate change,
or legislative action. A budget request is a way for each department to submit incremental requests
for, or to make adjustments to, funding.
Budget Revision (BR)
A document prepared by the department that cites a legal authority to authorize a change in an
appropriation. A BR must be approved by the Department of Finance. Typically, BRs either increase
the appropriation or make adjustments to the categories or programs within the appropriation as
scheduled. (SAM 6533, 6542, 6545.)
Budget Year (BY)
The next state fiscal year, beginning July 1 and ending June 30, for which the Governor's Budget is
submitted (i.e., the year following the current fiscal year). (See also “Fiscal Year.”)

Appendix 70

GOVERNOR'S BUDGET SUMMARY 2018-19

 Business Unit
The four-digit code assigned to each state governmental entity (or a program) for fiscal system
purposes. The business unit is the first segment of the budget item/appropriation number. (UCM.)
CALSTARS
The acronym for the California State Accounting and Reporting System, the state's primary accounting
system. Departments using CALSTARS will transition to FI$Cal. (GC 13300.)
Capital Outlay (CO)
A character representing expenditures of funds to acquire land, plan and construct new buildings,
expand or modify existing buildings, and/or purchase equipment related to such construction.
(CS 3.00.)
Carryover
The unencumbered balance of an appropriation that continues to be available for expenditure in years
subsequent to the year of enactment. For example, if a three-year appropriation is not fully
encumbered in the first year, the remaining amount is carried over to the next fiscal year.
Cash Basis of Accounting
The basis of accounting in which revenues and expenditures are recognized when cash is received or
disbursed.
Cash Flow Statement
A statement of cash receipts and disbursements for a specified period of time.
Category (as used in FI$Cal/Hyperion)
A grouping of related types of expenditures, such as personal services, operating expenses and
equipment, special items of expense, unclassified, local costs, capital costs, and internal cost recovery;
or, revenues (including revenue transfers). (UCM.)
Changes in Authorized Positions
A schedule in the Governor’s Budget that reflects staffing changes made subsequent to the adoption
of the current year budget and enacted legislation. This schedule documents changes in positions for
various reasons. Some examples are: actual expenditures in the past year, as well as transfers,
positions established, selected re-classifications, and proposed new positions included in BCPs, for the
current or budget year.
(SAM 6406.)
Chapter
The reference assigned by the Secretary of State to an enacted bill, numbered sequentially in order of
enactment each calendar year. The enacted bill is then referred to by this "chapter" number and the
year in which it became law. For example, Chapter 1, Statutes of 2017, would refer to the first bill
enacted in 2017.
Character of Expenditures
A classification identifying the major purpose of an expenditure, such as state operations, local
assistance, capital outlay, or unclassified. (UCM.)
Chart of Account (COA) Crosswalk
A detailed guide found on the Department of Finance’s website that crosswalks the Account Category
Code used by FI$Cal departments to the codes in the Uniform Codes Manual for general ledger,
receipts and object of expenditures. (See also “Account” and “Uniform Codes Manual.”)

GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 71

 Claim Schedule
A request from a state department to the State Controller's Office to disburse payment from a legal
appropriation or account for a lawful state obligation. The claim schedule identifies the appropriation or
account to be charged, the payee(s), the amount(s) to be paid, and an affidavit attesting to the validity
of the request. Claims against the state for which there is no provision for payment (e.g., no
appropriation available for payment), will be submitted to the Department of General Services.
(SAM 7340)
COBCP
Capital outlay budgets are zero-based each year; therefore, the department must submit a written
capital outlay budget change proposal for each new project, or subsequent phase of an existing
project, for which the department requests funding. (SAM 6818.)
Conference Committee
A committee of three members (two from the majority party, and one from the minority party) from each
house, appointed to meet and resolve differences between versions of a bill (e.g., when one house of
the Legislature does not concur with bill amendments made by the other house). If resolution cannot
be reached, another conference committee can be selected, but no more than three different
conference committees can be appointed on any one bill. Budget staff commonly refer to the
conference committee on the annual budget bill as the "Conference Committee.” (SAM 6340.)
Continuing Appropriation
An appropriation for a set amount that is available for more than one year. (SAM 8382.)
Continuous Appropriation
Constitutional or statutory expenditure authorization that is renewed each year without further
legislative action. The amount available may be a specific, recurring sum each year; all or a specified
portion of the proceeds of specified revenues that have been dedicated permanently to a certain
purpose; or, whatever amount is designated for the purpose as determined by formula, e.g., school
apportionments. Note: Government Code section 13340 sunsets statutory continuous appropriations
on June 30 with exceptions specified in the section and other statutes. Control Section 30.00 of the
annual Budget Act traditionally extends the continuous appropriations for one additional fiscal year.
(GC 13340.)
Control Sections
Sections of the Budget Act (i.e., 1.00 to the end) providing specific controls on the appropriations
itemized in Section 2.00 of the Budget Act. (See more detail under “Sections.”)
Cost-of-Living Adjustments (COLA)
Increases provided in state-funded programs that include periodic adjustments predetermined in state
law (statutory, such as K-12 education apportionments), or established at optional levels (discretionary)
by the Administration and the Legislature each year through the budget process.
Current Year (CY)
A term used in budgeting and accounting to designate the operations of the present fiscal year in
contrast to past or future periods. (See also “Fiscal Year.”)
Debt Service
The amount of money required to pay interest on outstanding bonds and the principal of maturing
bonds.
Department
A governmental organization, usually belonging to the third-level of the state organizational hierarchy,
as defined in the Uniform Codes Manual. (UCM.)

Appendix 72

GOVERNOR'S BUDGET SUMMARY 2018-19

 Department of Finance
The Department is a fiscal control agency. The Director of Finance is appointed by the Governor and
serves as the chief fiscal policy advisor. The Director sits as a member of the Governor's cabinet and
senior staff.
Principal functions are as follows:
• Establish appropriate fiscal and accounting policies to carry out the state's programs.
• Prepare, explain, and administer the state's annual financial plan (budget), which the Governor
is required under the State Constitution to present to the Legislature by January 10 of each
year.
• Analyze legislation that has a fiscal impact.
• Maintain the California State Accounting and Reporting System (CALSTARS).
• Provide fiscal and accounting training, advice, and consulting services to state departments.
• Monitor/audit expenditures by state departments to ensure compliance with law, approved
standards, and policies.
• Develop economic forecasts and revenue estimates.
• Develop population and enrollment estimates and projections.
• Review expenditures for information technology activities of departments.
(GC 13000 et seq.)
Detailed Budget Adjustments
Department Detailed Budget Adjustments are included in departmental budget displays to provide the
reader a snapshot of proposed expenditure and position adjustments, why those changes are being
proposed, and their dollar and position impact.
Below are the standard categories or headings, including definitions. Additional categories or headings
may be used as needed in any particular year.
•
•
•
•
•
•
•
•
•
•
•
•
•
•

Workload Budget Adjustments—See “Workload Budget Adjustment.”
Salary Adjustments—See “Employee Compensation/Retirement.”
Benefit Adjustments—See “Employee Compensation/Retirement.”
Retirement Rate Adjustments—See “Employee Compensation/Retirement.”
Budget Position Transparency—See “Budget Position Transparency and Expenditure by
Category Redistribution.”
Expenditure by Category Redistribution—See “Budget Position Transparency and Expenditure
by Category Redistribution.”
Carryover/Reappropriation—See “Carryover” and “Reappropriation.”
Legislation with an Appropriation—New legislation with funding to carry out its purpose.
Lease Revenue Debt Service Adjustment—Expenditures related to changes in lease revenue
costs.
Pro Rata—See “Pro Rata.”
SWCAP—See “Statewide Cost Allocation Plan.”
Statutory COLAs—See “Cost-of-Living Adjustments (COLA).”
Miscellaneous Baseline Adjustments—This category includes all workload budget adjustments not
included in one of the aforementioned categories.
Issue-Specific Adjustments—Identifies large dollar amounts that would otherwise be categorized as
Miscellaneous Baseline Adjustments or combined within another workload budget adjustment type.
These are individually shown in the Detailed Budget Adjustments table in the Governor’s Budget.

Detail of Appropriations and Adjustments
A budget display for each organization that reflects appropriations and adjustments by fund source for
each character of expenditure (i.e., state operations, local assistance, and capital outlay). (SAM 6478.)

GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 73

 Employee Compensation/Retirement
Salary, benefit, employer retirement rate contribution adjustments, and any other related statewide
compensation adjustments for state employees. Various 9800 Items of the Budget Act appropriate
funds for compensation increases for most state employees (excluding Higher Education and some
others); that is, they appropriate the incremental adjustment proposed for the salary and benefit
adjustments for the budget year. The base salary and benefit levels are included in individual
agency/departmental budgets.
Enacted Budget
A publication produced by Finance to reflect budget details as enacted. It is similar in detail as in the
Governor’s Budget. A PDF of this publication is available on Finance’s eBudget website.
Enactment Year (ENY)
See Year of Appropriation (YOA).
Encumbrance
The commitment of all or part of an appropriation. Encumbrances represent valid obligations related to
unfilled purchase orders or unfulfilled contracts. Outstanding encumbrances are recognized as
budgetary expenditures in the individual department’s budget documents and their individual annual
financial reports. For the General Fund budgetary purposes, the Department of Finance makes a
statewide adjustment to remove the total outstanding encumbrances from overall General Fund
expenditures and show the amount as a reserve in the fund balance, in accordance with Government
Code section 13307. For other funds, such encumbrance adjustments are not made in the budget
totals, and encumbrances are treated as budgetary expenditures that decrease the fund balance of
these funds.
Enrolled Bill Report (EBR)
An analysis prepared by Finance on legislative measures passed by both houses and referred to the
Governor, to provide the Governor’s Office with information concerning the measure, with a
recommendation for action by the Governor. While approved bill analyses become public information,
EBRs do not. Note that EBRs are not prepared for Constitutional Amendments, or for Concurrent,
Joint, or single house resolutions, because these are not acted upon by the Governor. (SAM 6965.)
Enrollment, Caseload, and Population Adjustments
These adjustments are generally formula or population driven.
Executive Branch
One of the three branches of state government, responsible for implementing and administering the
state's laws and programs. The Governor's Office and those individuals, departments, and offices
reporting to it (the Administration), are part of the Executive Branch.
Executive Order (EO)
A budget document issued by the Department of Finance ordering the State Controller’s Office to make
an adjustment in their accounts. The adjustments are typically authorized by Budget Act provisional
language, Budget Act control sections, and other statutes. An EO is used when the adjustment makes
increases or decreases on a statewide basis, involves two or more appropriations, or makes certain
transfers or loans between funds.
Exempt Employees
State employees exempt from civil service pursuant to subdivision (e), (f), or (g), of Section 4 of
Article VII of the California Constitution. Examples include department directors and other
gubernatorial appointees. (SAM 0400.)

Appendix 74

GOVERNOR'S BUDGET SUMMARY 2018-19

 Expenditure
Expenditures reported on a department’s year-end financial reports and “past year” budget documents
consist of amounts paid and accruals (including outstanding encumbrances and payables) for
obligations created for the last fiscal year. “Current year” and “budget year” expenditures in budget
documents are estimates for the respective fiscal year. (See “Encumbrance,” also referred to as
“budgetary expenditures.”)
Expenditure Authority
The authorization to make an expenditure (usually by a budget act appropriation, provisional language,
or other legislation).
Expenditures by Category
A budget display for each department that reflects actual past year, estimated current year, and
proposed budget year expenditures presented by character of expenditure (e.g., state operations
and/or local assistance) and category of expenditure (e.g., personal services, operating expenses and
equipment).
3-year Expenditures and Positions
A display at the start of each departmental budget that presents the various departmental programs by
title, dollar totals, positions, and source of funds for the past, current, and budget years.
Federal Fiscal Year
The 12-month accounting period of the federal government, beginning on October 1 and ending the
following September 30. For example, a reference to federal fiscal year 2018 means the period
beginning October 1, 2017 and ending September 30, 2018.
Federal Funds
For legal basis budgeting purposes, classification of funds into which money received in trust from an
agency of the federal government will be deposited and expended by a state department in
accordance with state and/or federal rules and regulations. State departments must deposit federal
grant funds in the Federal Trust Fund or other appropriate federal fund in the State Treasury.
(GC 13326 (Finance approval), 13338 approp. of FF, CS 8.50.)
Feeder Funds
For legal basis accounting purposes, funds into which certain taxes or fees are deposited upon
collection. In some cases, administrative costs, collection expenses, and refunds are paid. The
balance of these funds is transferable at any time by the State Controller’s Office to the receiving fund,
in most cases, the General Fund.
Final Budget
Generally refers to the Governor’s Budget as amended by actions taken on the Budget Bill
(e.g., legislative changes, Governor’s vetoes). Note: subsequent legislation (law enacted after the
Budget Bill is chaptered) may add, delete, or change appropriations, or require other actions that affect
a budget appropriation.
Final Budget Summary
A document produced by the Department of Finance after enactment of the Budget Act, which reflects
the Budget Act, any vetoes to language and/or appropriations, technical corrections to the Budget Act,
and summary budget information. (See also “Budget Act” and “Final Change Book.”)
(SAM 6130, 6350.)

GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 75

 Final Change Book
A document produced by the Department of Finance after enactment of the Budget Act. It includes
detailed fiscal information on the changes made to the budget bill that accompanies the Governor’s
Budget as submitted to the legislature on or before January 10 of each year. It contains a detailed list
of changes in Budget Act items, non-Budget Act items, and control sections for state operations, local
assistance, capital outlay, and unclassified items. The Final Change Book also includes fiscal
summaries. (SAM 6355)
Finance Letter (FL)
Proposals made by the Director of Finance to the chairpersons of the budget committees in each
house to amend the Budget Bill and the Governor's Budget from that submitted on January 10 to reflect
a revised plan of expenditure for the budget year and/or current year. Specifically, the Department of
Finance is required to provide the Legislature with updated expenditure and revenue information for all
policy adjustments by April 1, capital outlay technical changes by May 1, and changes for enrollment,
caseload, population, updated revenues, and Proposition 98 by May 14. (GC 13308.)
FI$Cal
The acronym for the Financial Information System for California, the state's integrated financial
management system. Departments using CALSTARS will transition to FI$Cal. (GC 11850.)
Fiscal Committees
Committees of members in each house of the Legislature that review the fiscal impact of proposed
legislation, including the Budget Bill. Currently, the fiscal committees include the Senate Budget and
Fiscal Review Committee, the Senate Appropriations Committee, the Assembly Appropriations
Committee, and the Assembly Budget Committee. The Senate Budget and Fiscal Review Committee
and the Assembly Budget Committee are broken into subcommittees responsible for specific state
departments and/or subject areas. Both houses also have Revenue and Taxation Committees that are
often considered fiscal committees.
Fiscal Impact Analysis
Typically refers to a section of an analysis (e.g., bill analysis) that identifies the costs and revenue
impact of a proposal, and to the extent possible, a specific numeric estimate for applicable fiscal years.
Fiscal Year (FY)
A 12-month period during which revenue is earned and received, obligations are incurred,
encumbrances are made, appropriations are expended, and for which other fiscal transactions are
recognized. In California state government, the fiscal year begins July 1 and ends the following
June 30. If reference is made to the state’s FY 2017-18, this is the time period beginning July 1, 2017
and ending June 30, 2018. (GC 13290.)
Floor
The Assembly or Senate chambers, the term used to describe the location of a bill, or the type of
session. Matters may be referred to as “on the floor.”
Form 9
A request by a department for space planning services (e.g., new or additional space, lease
extensions, or renewals desired by an agency in non-institutional buildings, whether state-owned or
state-leased, relocatable buildings, and trailers) and also reviewed by the Department of Finance.
(SAM 6453.)
Form 22
A department’s request to transfer money to the Architectural Revolving Fund (e.g., for building
improvements), reviewed by the Department of Finance. (GC 14957; SAM 1321.1.)

Appendix 76

GOVERNOR'S BUDGET SUMMARY 2018-19

 Fund
A legal budgeting and accounting entity that provides for the segregation of moneys or other resources
in the State Treasury for obligations in accordance with specific restrictions or limitations. A separate
set of accounts must be maintained for each fund to show its assets, liabilities, reserves, and balance,
as well as its revenue and expenditures.
Fund Balance
For accounting purposes, the excess of a fund’s assets over its liabilities. For budgeting purposes, the
excess of a fund’s resources over its expenditures.
Fund Condition Statement
A budget display, included in the Governor’s Budget, summarizing the operations of a fund for the past,
current, and budget years. The display includes the beginning balance, prior year adjustments,
revenue, transfers, loans, expenditures, the ending balance, and any reserves. Fund Condition
Statements are required for all special funds. The Fund Condition Statement for the General Fund is
Summary Schedule 1. Other funds are displayed at the discretion of the Department of Finance.
General Fund (GF)
For legal basis accounting and budgeting purposes, the predominant fund for financing state
government programs, used to account for revenues that are not specifically designated to be
accounted for by any other fund. The primary sources of revenue for the General Fund are personal
income tax, sales and use tax, and corporation taxes. The major uses of the General Fund are
education (K-12 and higher education), health and human services programs, and correctional
programs.
Generally Accepted Accounting Principles (GAAP)
The accounting principles, rules, conventions, and procedures that are used for accounting and
financial reporting. GAAP for governments are set by the Governmental Accounting Standards Board
(GASB), the accounting and financial reporting standards setting body for state and local governments.
Governmental Cost Funds
For legal basis accounting and budgeting purposes, funds that derive revenue from taxes, licenses,
and/or fees.
Governor's Budget
The publication the Governor presents to the Legislature by January 10 each year. It contains
recommendations and estimates for the state’s financial operations for the budget year. It also
displays the actual revenues and expenditures of the state for the prior fiscal year, and updates
estimates for the current year revenues and expenditures. This publication is also produced in a web
format known as the Governor’s Proposed Budget Detail on the Department of Finance’s website.
(Article IV, § 12; SAM 6120, et seq.)
Governor's Budget Summary
A companion publication to the Governor’s Budget that outlines the Governor’s policies, goals, and
objectives for the budget year. It provides a perspective on significant fiscal and/or structural
proposals. This publication is also produced in a web format known as the Governor’s Proposed
Budget Summary on the Department of Finance’s website.
Grants
Typically used to describe amounts of money received by an organization for a specific purpose but
with no obligation to repay (in contrast to a loan, although the award may stipulate repayment of funds
under certain circumstances). For example, the state receives some federal grants for the
implementation of health and community development programs, and the state also awards various
grants to local governments, private organizations, and individuals according to criteria applicable to a
given program.

GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 77

 Indirect Costs
Costs that by their nature cannot be readily associated with a specific organization unit or program.
Like general administrative expenses, indirect costs are distributed to the organizational unit(s) or
program(s) that benefit from their incurrence.
Initiative
The power of the electors to propose statutes or Constitutional amendments and to adopt or reject
them. An initiative must be limited to a single subject and be filed with the Secretary of State with the
appropriate number of voter signatures in order to be placed on the ballot. (Article II, § 8.)
Item
A coding scheme or structure for an appropriation reflecting the respective Business Unit, reference
number, and fund (if applicable). (See “Appropriation.”)
Judgments
Usually refers to decisions made by courts against the state. Payment of judgments is subject to a
variety of controls and procedures.
Language Sheets
Copies of the current Budget Act appropriation items provided to the Department of Finance and
departmental staff each fall to update for the proposed Governor’s Budget. These updated language
sheets become the proposed Budget Bill. In the spring, language sheets for the Budget Bill are
updated to reflect revisions to the proposed appropriation amounts, Item schedule(s) and provisions,
and become the Budget Act.
Legislative Analyst’s Office (LAO)
A non-partisan organization that provides advice to the Legislature on fiscal and policy matters. For
example, the LAO annually publishes a detailed analysis of the Governor's Budget, which becomes the
initial basis for legislative hearings on the Budget Bill. (SAM 7360.)
Legislative Counsel Bureau
A staff of attorneys who draft legislation (bills) and proposed amendments, and review, analyze, and
render opinions on legal matters for the legislative members.
Legislative Counsel’s Digest
A summary of what a legislative measure does, contrasting existing law and the proposed change.
This summary appears on the first page of a bill.
Legislature, California
A two-house body of elected representatives vested with the responsibility and power to make laws
affecting the state (except as limited by the veto power of the Governor). (See also “Assembly” and
“Senate.”)
Line Item
See “Object of Expenditure.”
Local Assistance (LA)
The character of expenditures made for the support of local government or other locally administered
activities.

Appendix 78

GOVERNOR'S BUDGET SUMMARY 2018-19

 Major Regulation
Any proposed rulemaking action adopting, amending, or repealing a regulation subject to review by
the Office of Administrative Law (OAL) that will have an economic impact on California business
enterprises and individuals in an amount exceeding 50 million dollars in any 12-month period between
the date the major regulation is estimated to be filed with the Secretary of State through 12 months
after the major regulation is estimated to be fully implemented (as estimated by the agency),
computed without regard to any offsetting benefits or costs that might result directly or indirectly from
that adoption, amendment, or repeal. An agency proposing a major regulation must submit a
Standardized Regulatory Impact Assessment to the Department of Finance for review, and the agency
must include Finance’s comments and the agency’s response when transmitting the proposed major
regulation to OAL. (GC sections 11346-11348 of Article 5, Chapter 3.5, Part 1, Division 3, Title 2;
SAM 6601-6616; California Code of Regulation, title 1, sections 2000-2004.)
Mandates
See “State-Mandated Local Program.” (UCM.)
May Revision
An annual update to the Governor’s Budget containing a revised estimate of General Fund revenues
for the current and ensuing fiscal years, any proposals to adjust expenditures to reflect updated
revenue estimates, and all proposed adjustments to Proposition 98, presented by the Department of
Finance to the Legislature by May 14 of each year. (See also “Finance Letter.”) (SAM 6130;
GC 13308.)
Merit Salary Adjustment (MSA)
A cost factor resulting from the periodic increase in salaries paid to personnel occupying authorized
positions. Personnel generally receive a salary increase of five percent per year up to the upper salary
limit of the classification, contingent upon the employing agency certifying that the employee’s job
performance meets the level of quality and quantity expected by the agency, considering the
employee’s experience in the position.
Merit salary adjustments for employees of the University of California and the California State
University are determined in accordance with rules established by the regents and the trustees,
respectively.
Funding typically is not provided for MSAs in the budget; given normal attrition rates, additional costs
usually must be absorbed within existing resources. (GC 19832.)
Minor Capital Outlay
Construction projects, or equipment acquired to complete a construction project, estimated to cost less
than $656,000 plus any escalation per Public Contract Code section 10108.
Modified Accrual Basis
The basis of accounting in which revenues are recognized if the underlying transaction has occurred
as of the last day of the fiscal year and the amount is measurable and available to finance expenditures
of the current period (i.e., the actual collection will occur either during the current period, or after the
end of the current period, to be used to pay current year-end liabilities). Expenditures are recognized
when the obligations are created, except for amounts payable from future fiscal year appropriations.
This basis is generally used for the General Fund and special funds.
Non-add
Refers to a numerical value that is displayed in parentheses for informational purposes, but is not
included in computing totals, usually because the amounts are already accounted for in the budget
system or display.

GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 79

 Non-governmental Cost Funds
For legal basis purposes, used to budget and account for revenues other than general and special
taxes, licenses, and fees, or certain other state revenues. Generally, expenditures of these funds do
not represent a cost of government.
Object of Expenditure (Objects)
A classification of expenditures based on the type of goods or services received. For example, the
budget category of Personal Services includes the objects of Salaries and Wages and Staff Benefits.
The Governor’s Budget includes an “Expenditures by Category” section for each department at this
level. These objects may be further subdivided into line items such as State Employees' Retirement
and Workers' Compensation. (UCM.)
Obligations
Amounts that a governmental unit may legally be required to pay out of its resources. Budgetary
authority must be available before obligations can be created. For budgetary purposes, obligations
include payables for goods or services received, but not yet paid for, and outstanding encumbrances
(i.e., commitments for goods and services not yet received nor paid for).
One-Time Cost
A proposed or actual expenditure that is non-recurring (usually only in one annual budget) and not
permanently included in baseline expenditures. Departments make baseline adjustments to remove
prior year one-time costs and appropriately reduce their expenditure authority in subsequent years’
budgets.
Operating Expenses and Equipment (OE&E)
A category of a support appropriation that includes objects of expenditure such as general expenses,
printing, communication, travel, data processing, equipment, and accessories for the equipment.
(SAM 6451.)
Out-of-State Travel (OST) blanket
A request by a state agency for Governor’s Office approval of the proposed out-of-state trips to be
taken by that agency’s personnel during the fiscal year. (SAM 0760-0765.)
Overhead
Those elements of cost necessary in the production of an article or the performance of a service that
are of such a nature that the amount applicable to the product or service cannot be determined
directly. Usually they relate to those costs that do not become an integral part of the finished product
or service, such as rent, heat, light, supplies, management, or supervision. (See also “Indirect Costs.”)
Overhead Unit
An organizational unit that benefits the production of an article or a service but that cannot be directly
associated with an article or service to distribute all of its expenditures to elements and/or work
authorizations. The cost of overhead units are distributed to operating units or programs within the
department. (See “Administration Program Costs.”)
Past Year
The most recently completed fiscal year. (See also “Fiscal Year.”)
Performance Budget
A budget wherein proposed expenditures are organized and tracked primarily by measurable
performance objectives for activities or work programs. A performance budget may also incorporate
other bases of expenditure classification, such as character and object, but these are given a
subordinate status to activity performance.

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 Personal Services
A category of expenditure that includes such objects of expenditures as the payment of salaries and
wages of state employees and employee benefits, including the state's contribution to the Public
Employees' Retirement Fund, insurance premiums for workers' compensation, and the state's share of
employees' health insurance. (See also “Object of Expenditure.”) (SAM 6403, 6506.)
Plan of Financial Adjustment (PFA)
A plan proposed by a department, approved by the Department of Finance, and accepted by the State
Controller's Office (SCO), to permit the SCO to allocate costs paid from one item to one or more items
within a department's appropriations. A PFA might be used, for example, to allow the department to
pay all administrative costs out of its main item and then transfer the appropriate costs to the correct
items for their share of the costs paid. The SCO transfers the funds upon receipt of a letter
(transaction request) from the department stating the amount to be transferred based on the criteria for
cost distribution in the approved PFA. (SAM 8715.)
Pooled Money Investment Account (PMIA)
A State Treasurer's Office accountability account maintained by the State Controller's Office to account
for short-term investments purchased by the State Treasurer's Office as designated by the Pooled
Money Investment Board on behalf of various funds.
Pooled Money Investment Board (PMIB)
A board comprised of the Director of Finance, the State Treasurer, and the State Controller, the
purpose of which is to design an effective cash management and investment program, using all monies
flowing through the Treasurer’s bank accounts and keeping all available monies invested, consistent
with the goals of safety, liquidity, and yield. (SAM 7350.)
Positions
See “Authorized Positions.”
Price Increase
A budget adjustment to reflect the inflation factors for specified operating expenses consistent with the
budget instructions from the Department of Finance.
Prior Year Adjustment
In a Fund Condition Statement in the Governor’s Budget, an adjustment for the difference between
previously estimated accruals used in the development of the last Governor’s Budget and actual
expenditures or revenues. The adjustment amount is generally included to realign the beginning fund
balance to ensure accurate fund balances.
Pro Rata
The amount of state administrative costs, paid from the General Fund and the Central Service Cost
Recovery Fund (e.g., amounts expended by central service departments such as the State Treasurer's
Office, State Personnel Board, State Controller's Office, and Department of Finance for the general
administration of state government), that are chargeable to and recovered from special funds (other
than the General Fund, Central Service Cost Recovery Fund, and federal funds) as determined by the
Department of Finance. (GC 11270-11275, 13332.03; 22828.5; SAM 8753, 8754.)
Program Budget
See “Budget—Program or Traditional.”
Program Cost Accounting
A level of accounting that identifies costs by activities performed in achievement of a purpose in
contrast to the traditional line-item format. The purpose of accounting at this level is to produce cost
data sufficiently accurate for allocating and managing program resources. (SAM 7261.)

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Appendix 81

 Programs
Activities of a business unit grouped on the basis of common objectives. Programs can be further
divided into subprograms.
Project Approval Lifecycle
The process to assess the full implications of a proposed information technology project that contains
analyses of options, cost estimates, and other information. (SAM 4920-4928.)
Proposed New Positions
A request for an authorization to expend funds to employ additional people to perform work. Proposed
new positions may be for an authorization sufficient to employ one person, or for a sum of funds
(blanket) from which several people may be employed. (See also “Changes in Authorized Positions.”)
Proposition 98
An initiative passed in November 1988, and amended in the June 1990 election, that provides a
minimum funding guarantee for school districts, community college districts, and other state agencies
that provide direct elementary and secondary instructional programs for kindergarten through
grade 14 (K-14), beginning with fiscal year 1988-89. The term is also used to refer to any expenditures
that fulfill the guarantee. (Article XVI, § 8.)
Provision
Language in a bill or act that imposes requirements or constraints upon actions or expenditures of the
state. Provisions are often used to constrain the expenditure of appropriations but may also be used to
provide additional or exceptional authority. (Exceptional authority usually begins with the phrase
"Notwithstanding...".)
Public Service Enterprise Funds
For legal basis accounting purposes, the fund classification that identifies funds used to account for the
transactions of self-supporting enterprises that render goods or services for a direct charge to the user
(primarily the general public). Self-supporting enterprises that render goods or services for a direct
charge to other state departments or governmental entities, account for their transactions in a Working
Capital and Revolving Fund. (UCM, Fund Codes—Structure.)
Reappropriation
The extension of an appropriation’s availability for encumbrance and/or expenditure beyond its set
termination date and/or for a new purpose. Reappropriations are typically authorized by statute for one
year at a time, but may be for some greater or lesser period.
Recall
The power of the electors to remove an elected officer. (Article II, § 13.)
Redemption
The act of redeeming a bond or other security by the issuing agency.
Reference Code
A three-digit code identifying whether the item is from the Budget Act or some other source
(e.g., legislation), and its character (e.g., state operations). This is the middle segment of the budget
item/appropriation number.
Referendum
The power of the electors to approve or reject statutes or parts of statutes, with specified exceptions
and meeting specified deadlines and number of voters' signatures. (Article II, § 9.)
Refund to Reverted Appropriations
A receipt account to record the return of monies (e.g., abatements and reimbursements) to
appropriations that have reverted.

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 Reimbursement Warrant (or Revenue Anticipation Warrant)
A warrant that has been sold by the State Controller’s Office as a result of a cash shortage in the
General Fund, the proceeds of which will be used to reimburse the General Cash Revolving Fund. The
Reimbursement Warrant may or may not be registered by the State Treasurer’s Office. The registering
does not affect the terms of repayment or other aspects of the Reimbursement Warrant.
Reimbursements
An amount received as a payment for the cost of services performed/to be performed, or of other
expenditures made for, or on behalf of, another entity (e.g., one department reimbursing another for
administrative work performed on its behalf). Reimbursements represent the recovery of an
expenditure. Reimbursements are available for expenditure up to the budgeted amount (scheduled in
an appropriation), and a budget revision must be prepared and approved by the Department of Finance
before any reimbursements in excess of the budgeted amount can be expended. (SAM 6463.)
Reserve
An amount of a fund balance set aside to provide for expenditures from the unencumbered balance for
continuing appropriations, economic uncertainties, future apportionments, pending salary or price
increase appropriations, and appropriations for capital outlay projects.
Revenue
Any addition to cash or other current assets (e.g., accounts receivables) that does not increase any
liability or reserve and does not represent the reduction or recovery of an expenditure
(e.g., reimbursements/abatements). Revenues are a type of receipt generally derived from taxes,
licenses, fees, or investment earnings. Revenues are deposited into a fund for future appropriation,
and are not available for expenditure until appropriated. (UCM.)
Revenue Anticipation Notes (RANs)
A cash management tool generally used to eliminate cash flow imbalances in the General Fund within
a given fiscal year. RANs are not a budget deficit-financing tool.
Revenue Anticipation Warrant (RAW)
See “Reimbursement Warrant.”
Reversion
The return of the unused portion of an appropriation to the fund from which the appropriation was
made, normally two years (four years for federal funds) after the last day of an appropriation’s
availability period. The Budget Act often provides for the reversion of unused portions of appropriations
when such reversion is to be made prior to the statutory limit.
Reverted Appropriation
An appropriation that is reverted to its fund source after the date its liquidation period has expired.
Revolving Fund
Generally refers to a cash account known as an office revolving fund (ORF). It is not a fund but an
advance from a primary support item. Departments may use the cash advance to disburse ORF
checks for immediate needs, as specified in SAM. The cash account is subsequently replenished by a
State Controller’s Office transfer from a department appropriation. The size of departmental revolving
funds is subject to Department of Finance approval within statutory limits. (SAM 8100, et seq.)
SAL
See “Appropriations Limit, State.”
Salaries and Wages Supplement
An annual publication, issued shortly after the Governor's Budget, containing a summary of all positions
by department, unit, and classification for the past, current, and budget years, as of July 1 of the current
year. This publication is also displayed on the Department of Finance’s website. (See “Schedule 7A.”)

GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 83

 Schedule
The detail of an appropriation in the Budget Bill or Act, showing its distribution to each of the programs,
or projects thereof.
Or:
A supplemental schedule submitted by departments to detail certain expenditures.
Or:
A summary listing in the Governor's Budget.
Schedule 7A
A summary version of the State Controller’s Office detailed Schedule 8 position listing for each
department. The information reflected in this schedule is the basis for the “Salaries and Wages
Supplement” displayed on the Department of Finance’s website. (See “Salaries and Wages
Supplement”) (SAM 6415-6419.)
Schedule 8
A detailed listing generated from the State Controller's Office payroll records for a department’s past,
current, and budget year positions as of June 30 and updated for July 1. This listing must be
reconciled with each department's personnel records and becomes the basis for centralized payroll
and position control. The reconciled data should coincide with the level of authorized positions for the
department per the final Budget. (SAM 6424-6429, 6448.)
Schedule of Federal Funds and Reimbursements, Supplementary
A supplemental schedule (DF-301) submitted by departments during budget preparation that displays
federal expenditures by source. (SAM 6460.)
Schedule of Operating Expenses and Equipment, Supplementary
A supplemental schedule (DF-300) submitted by departments during budget preparation that details by
object the expenses included in the Operating Expenses and Equipment category. (SAM 6454, 6457.)
Section 1.50
Section of the Budget Act that (1) specifies a certain format and style for the codes used in the Budget
Act, (2) authorizes the Department of Finance to revise codes used in the Budget Act to
provide compatibility with the Governor’s Budget and records of the State Controller’s Office, and
(3) authorizes the Department of Finance to revise the schedule of an appropriation in the Budget Act
for technical changes that are consistent with legislative intent. Examples of such technical changes to
the schedule of an appropriation include the distribution of any unallocated amounts within an
appropriation, adjustments of schedules to facilitate departmental accounting operations, and the
augmentation of reimbursement amounts when the Legislature has approved the budget for the
department providing the reimbursement. The Section also authorizes Finance to make certain
technical corrections related to the implementation of and conversion into FI$Cal.
Section 1.80
Section of the Budget Act that includes periods of availability for Budget Act appropriations.
Section 8.50
A Control Section of the Budget Act that provides the authority to increase federal fund spending
authority.
Section 26.00
A Control Section of the Budget Act that provides the authority for the transfer of funds from one
program or function within a schedule to another program or function within the same schedule, subject
to specified limitations and reporting requirements to the Legislature. (SAM 6548.)

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 Section 28.00
A Control Section of the Budget Act that authorizes the Director of Finance to approve the
augmentation or reduction of items of expenditure for the receipt of unanticipated federal funds or other
non-state funds, and that specifies the related reporting requirements to the Legislature. Appropriation
authority for unanticipated federal funds is contained in Section 8.50. (SAM 6551-6557.)
Section 28.50
A Control Section of the Budget Act that authorizes the Department of Finance to augment or reduce
the reimbursement line of an appropriation schedule for reimbursements received from other state
agencies. It also contains specific reporting requirements to the Legislature. (SAM 6551-6557.)
Section 30.00
A Control Section of the Budget Act that amends Government Code section 13340 to sunset
continuous appropriations.
Section 31.00
A Control Section of the Budget Act that grants departments the authority to administratively establish
or reclassify positions. This section states that administratively establishing positions outside of the
budget process requires both Finance’s approval and legislative notification. Administratively
established positions are to be temporary and expire June 30 of the current year, unless extended by
Finance and the Legislature during the following budget cycle. Additionally, Section 31.00 requires
Finance to review all reclassification requests involving a position meeting a specified threshold.
Senate
The upper house of California’s Legislature consisting of 40 members. As a result of Proposition 140
(1990, term limits) and Proposition 28 (2012, limits on Legislators’ terms in office), members elected in
or after 2012 may serve 12 years in the Legislature in any combination of four-year state Senate or
two-year state Assembly terms. (Article IV, § 2 (a).)
Service Revolving Fund
A fund used to account for and finance many of the client services rendered by the Department of
General Services. Amounts expended by the fund are reimbursed by sales and services priced at
rates sufficient to keep the fund solvent. (SAM 8471.)
Settlements
Refers to any proposed or final settlement of a legal claim (usually a suit) against the state. Approval of
settlements and payments for settlements are subject to numerous controls. (See also “Judgments.”)
(GC 965.)
Shared Revenue
A state-imposed tax, such as the gasoline tax, which is shared with local governments in proportion, or
substantially in proportion, to the amount of tax collected or produced in each local unit. The tax may
be collected either by the state and shared with the localities, or collected locally and shared with the
state.
Sinking Fund
A fund or account in which money is deposited at regular intervals to provide for the retirement of
bonded debt.
Special Fund for Economic Uncertainties
A fund in the General Fund (a similar reserve is included in each special fund), authorized by statute
and Budget Act Control Section 12.30, to provide for emergency situations. (GC 16418, 16418.5.)
Special Funds
For legal basis budgeting purposes, funds created by statute, or administratively per Government Code
section 13306, used to budget and account for taxes, licenses, and fees that are restricted by law for
particular activities of the government.

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Appendix 85

 Special Items of Expense
An expenditure category that covers non-recurring large expenditures or special purpose expenditures
that generally require a separate appropriation (or otherwise require separation for clarity).
(SAM 6469; UCM.)
Sponsor
An individual, group, or organization that initiates or brings to a legislator's attention a proposed law
change.
Spot Bill
An introduced bill that makes non-substantive changes in a law, usually with the intent to amend the bill
at a later date to include substantive law changes. This procedure provides flexibility to meet the
deadline for the introduction of bills.
Staff Benefits
An object of expenditure representing the state costs of contributions for employees' retirement,
OASDI, health benefits, and non-industrial disability leave benefits. (SAM 6412; UCM.)
State-Mandated Local Program
State reimbursements to local governments for the cost of activities required by legislative and
executive acts. This reimbursement requirement was established by Chapter 1406, Statutes of 1972
(SB 90) and further ratified by the adoption of Proposition 4 (a constitutional amendment) at the 1979
general election. (Article XIII B, § 6; SAM 6601.)
State Operations (SO)
A character of expenditure representing expenditures for the support of state government, exclusive of
capital investments and expenditures for local assistance activities.
Statewide Cost Allocation Plan (SWCAP)
The amount of state administrative costs (e.g., amounts expended by central service departments such
as the State Treasurer’s Office, the State Personnel Board, the State Controller’s Office, and the
Department of Finance for the general administration of state government) chargeable to and
recovered from federal funds, as determined by the Department of Finance. These statewide
administrative costs are for administering federal programs, which the federal government allows
reimbursement. (GC 13332.01-13332.02; SAM 8753, 8755-8756 et seq.)
Statute
A written law enacted by the Legislature and signed by the Governor (or a vetoed bill overridden by a
two-thirds vote of both houses), usually referred to by its chapter number and the year in which it is
enacted. Statutes that modify a state code are "codified" into the respective Code (e.g., Government
Code, Health and Safety Code). (See also “Bill” and “Chapter.”) (Article IV, § 9.)
Subcommittee
The smaller groupings into which Senate or Assembly committees are often divided. For example, the
fiscal committees that hear the Budget Bill are divided into subcommittees generally by
departments/subject area (e.g., Education, Resources, General Government).
Subventions
Typically used to describe amounts of money expended as local assistance based on a formula, in
contrast to grants that are provided selectively and often on a competitive basis. For the purposes of
Article XIII B, state subventions include only money received by a local agency from the state, the use
of which is unrestricted by the statutes providing the subvention. (GC 7903.)
Summary Schedules
Various schedules in the Governor’s Budget Summary that summarize state revenues, expenditures,
and other fiscal and personnel data for the past, current, and budget years.

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GOVERNOR'S BUDGET SUMMARY 2018-19

 Sunset Clause
Language contained in a law that states the expiration date for that statute.
Tax Expenditures
Subsidies provided through the taxation systems by creating deductions, credits, and exclusions of
certain types of income or expenditures that would otherwise be taxable.
Technical
In the budget systems, refers to an amendment that clarifies, corrects, or otherwise does not materially
affect the intent of a bill.
Tort
A civil wrong, other than a breach of contract, for which the court awards damages. Traditional torts
include negligence, malpractice, and assault and battery. Recently, torts have been broadly expanded
such that interference with a contract and civil rights claims can be torts. Torts result in either
settlements or judgments. (GC 948, 965-965.9; SAM 6472, 8712; Budget Act Items 9670.)
Traditional Budget
See “Budget—Program or Traditional.”
Transfers
As displayed in fund condition statements, transfers reflect the movement of resources from one fund
to another based on statutory authorization or specific legislative transfer appropriation authority.
Trigger
An event that causes an action or actions. Triggers can be active (such as pressing the update key to
validate input to a database) or passive (such as a tickler file to remind of an activity). For example,
budget "trigger" mechanisms have been enacted in statute under which various budgeted programs
are automatically reduced if revenues fall below expenditures by a specific amount.
Unanticipated Cost/Funding Shortage
A lack or shortage of (1) cash in a fund, (2) expenditure authority due to an insufficient appropriation, or
(3) expenditure authority due to a cash problem (e.g., reimbursements not received on a timely basis).
(See Budget Act Items 9840 and 9850.)
Unencumbered Balance
The balance of an appropriation not yet committed for specific purposes. (See “Encumbrance.”)
Uniform Codes Manual (UCM)
A document maintained by the Department of Finance that sets standards for codes and various other
information used in state fiscal reporting systems. These codes identify, for example, business units,
programs, funds, receipts, line items, and objects of expenditure. Departments using FI$Cal use
Accounts that combine the UCM general ledger code, receipt and object of expenditure codes in a
single classification code. (See also “Account” and “Chart of Account Crosswalk”)
Unscheduled Reimbursements
Reimbursements collected by an agency that were not budgeted and are accounted for by a separate
reimbursement category of an appropriation. To expend unscheduled reimbursements, a budget
revision must be approved by the Department of Finance, subject to any applicable legislative reporting
requirements (e.g., CS 28.50).

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Appendix 87

 Urgency Statute/Legislation
A measure that contains an “urgency clause” requiring it to take effect immediately upon the signing of
the measure by the Governor and the filing of the signed bill with the Secretary of State. Urgency
statutes are generally those considered necessary for immediate preservation of the public peace,
health, or safety, and such measures require approval by a two-thirds vote of the Legislature, rather
than a majority. (Article IV, § 8 (d)). However, the Budget Bill and other bills providing for
appropriations related to the Budget Bill may be passed by a majority vote to take effect immediately
upon being signed by the Governor or upon a date specified in the legislation. (Article IV § 12 (e) (1).)
Veto
The Governor's Constitutional authority to reduce or eliminate one or more items of appropriation while
approving other portions of a bill. (Article IV, §10 (e); SAM 6345.)
Warrant
An order drawn by the State Controller directing the State Treasurer to pay a specified amount, from a
specified fund, to the person or entity named. A warrant generally corresponds to a bank check but is
not necessarily payable on demand and may not be negotiable. (SAM 8400 et seq.)
Without Regard to Fiscal Year (WRTFY)
Where an appropriation has no period of limitation on its availability.
Working Capital and Revolving Fund
For legal basis accounting purposes, fund classification for funds used to account for the transactions
of self-supporting enterprises that render goods or services for a direct charge to the user, which is
usually another state department/entity. In contrast, self-supporting enterprises that render goods or
services for a direct charge to the public account for their transactions in a Public Service Enterprise
Fund.
Workload
The measurement of increases and decreases of inputs or demands for work, and a common basis for
projecting related budget needs for both established and new programs. This approach to BCPs is
often viewed as an alternative to outcome or performance-based budgeting where resources are
allocated based on pledges of measurable performance.
Workload Budget
Workload Budget means the budget year cost of currently authorized services, adjusted for changes in
enrollment, caseload, population, statutory cost-of-living adjustments, chaptered legislation, one-time
expenditures, full-year costs of partial-year programs, costs incurred pursuant to Constitutional
requirements, federal mandates, court-ordered mandates, state employee merit salary adjustments,
and state agency operating expense and equipment cost adjustments. The compacts with Higher
Education and the Courts are commitments by this Administration and are therefore included in the
workload budget and considered workload adjustments. A workload budget is also referred to as a
baseline budget. (GC 13308.05.)
Workload Budget Adjustment
Any adjustment to the currently authorized budget necessary to maintain the level of service required
to fund a Workload Budget, as defined in Government Code section 13308.05. A workload budget
adjustment is also referred to as a baseline adjustment.
Year of Appropriation (YOA)
Refers to the first fiscal year of enactment or availability, whichever is later. Also referred to as the
Enactment Year, or ENY.

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 Year of Budget (YOB)
The fiscal year revenues and expenditures are recognized. For revenues, this is generally the fiscal
year when revenues are earned, measurable, and “available.” For expenditures, this is generally the
fiscal year when obligations, including encumbrances, have been created during the availability period
of the appropriation. When the availability period of encumbrance of an appropriation is one year
(e.g., most Budget Act items), the YOB is the same as the year of appropriation (YOA) and the year of
completion (YOC). However, when the availability period is more than one year, the YOB may be any
fiscal year during the availability period, including the YOA or the YOC, as appropriate. For example,
an appropriation created in 2016-17 and is available for three years, the YOA is 2016 and the YOC is
2018. If an obligation is created in 2017-18, the YOB for this obligation is 2018. In CALSTARS, the
YOB is referred to as funding fiscal year. The rules of recognition are not the same for all funds
depending on the appropriate basis of accounting for the fund types or other factors.
Year of Completion (YOC)
The last fiscal year for which the appropriation is available for expenditure or encumbrance.
* Abbreviations used in the references cited:
Article Article of California Constitution
BA
Budget Act
CS
Control Section of Budget Act
GC
Government Code
SAM State Administrative Manual
UCM Uniform Codes Manual

GOVERNOR'S BUDGET SUMMARY 2018-19

Appendix 89