Description: Proposition 10, enacted by the voters of California in the November 1998 election, created the California Children and Families First Program, which will fund early childhood development programs from increased taxes on cigarettes and other tobacco products. A key challenge related to the implementation of Proposition 10 is ensuring that the funds will be spent effectively. We believe that while the Legislature has no direct control over the expenditure of Proposition 10 funds, it should take action to encourage the county commissions to spend their funds effectively.