BUDGET WINNERS AND LOSERS

During the last month of fiscal debate, state programs big and small came under the budget knife. Some took heavy cuts, some took fatal wounds and some were in danger but ducked in time to survive intact. A few programs, such as prisons, will gain funds from the 10% spending increase this fiscal year. But Gov. George Deukmejian this week is expected to target at least $418 million in cuts in addition to the $2.3 billion already cut by the Legislature when it approved the $55-billion budget plan Saturday. As of now, the casualty and survival roster of key programs looks like this:

SPARED

* Education: After intense lobbying by state school officials, Deukmejian dropped a plan to reduce by $800 million the 42% of the budget that education is guaranteed by Proposition 98. As a result, spending on K-12 schools will grow by about 10%.

* Media: Deukmejian also dropped a Senate plan to extend a 6% sales tax to newspapers, periodicals, advertising and movies that would have produced $54 million in new revenue.

* Sick and disabled: The governor first proposed, then rescinded, a cut of $5 million from 28 Independent Living Centers that help the disabled live on their own. Deukmejian also switched and said he will not slash $4 million for Alzheimer’s diagnostic treatment centers.

* Prisons: Although the governor agreed to slash about 800 extra prison guard slots from the budget and delay the opening of two new prisons, the corrections budget will still grow by about 12% and the number of prison guards will increase by about 2,100.

* Child-abuse training: Two programs dealing with child abuse have survived so far. Deukmejian has said he will leave intact the $10 million Child Abuse Prevention, Intervention Program, which deals with the effects of child abuse. But the governor has said he will slash a separate $10-million appropriation for the Child Abuse Prevention Training Program, which teaches children to guard against sexual abuse.

HURT

* Business: The state expects to raise $560 million by bringing the state tax code into conformity with changes in federal law dating from 1987. Business will feel the pinch because allowances and credits for business lunches, pension fund earnings and corporate dividends will be reduced.

* Local government: Reduced by $600 million the level of state support for local functions such as operating trial courts and redevelopment agencies.

* College students: The state expects to raise $31.1 million by increasing fees for resident students at Cal State and the University of California by 10% and by 9% for non-resident students. Merit pay for UC and Cal State employees will also be reduced, for a savings of $72.4 million.

* Out-of-state vehicle owners: A $300 fee will be imposed on out-of-state vehicles registered for the first time in California, raising an expected $75 million.

* Welfare: The automatic cost-of-living adjustment for the poor, disabled and aged will be suspended this fiscal year for a savings of $259 million. A family of three receiving $726 per month will get the same level of aid instead of an expected $32-a-month increase. The cost-of-living adjustment will also be suspended for in-home care workers, saving the state about $3.1 million. And a $364 million program that provides education and job-training for welfare recipients will be slashed by $109.6 million.

* Health: The state expects to save $209.5 million by decreasing health care funding, including funding for county health programs, the purchase of drugs and medical supplies under Medi-Cal, and long-term care. Another $45.6 million will be saved by suspending the cost-of-living adjustment for Medi-Cal recipients.

* Government operations: The state will save $31.9 million by cutting the operating budget of the Legislature, governor and other executive branch officials such as the controller and attorney general. An additional $200 million will be saved by across-the-board reductions of 3%-15% in agency budgets.

* Park users: The state expects to raise $16 million by raising campground and day-use fees at state parks by 15%.

* Renters: The renter’s tax credit will be cut, from $137 to $120 a year for a couple. That will save $52 billion annually.