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Report

Comparing Options to Raise and Lower Taxes

March 24, 2026 - This report lays out various options to raise and lower taxes in California and offers a comparative evaluation of those options in the areas of budgeting, economy, taxpayer experience, progressivity, and fairness.


Brief

The 2026-27 Budget: Child Care and State Preschool

March 19, 2026 - In this brief, we assess the Governor’s 2026-27 proposals for child care and State Preschool and provide associated recommendations.


Post

The 2026-27 Budget: Governor’s Office of Land Use and Climate Innovation Proposals

March 19, 2026 - In this post, we assess the Governor's budget augmentation proposals for the Office of Land Use and Climate Innovation's administrative and policy activities and statutorily required activities.


Handout

Realignment and County Indigent Health Care Programs

March 19, 2026 - Presented to: Senate Budget Subcommittee No. 3 on Health and Human Services


Brief

The 2026-27 Budget: In-Home Supportive Services

March 18, 2026 - In this brief, we analyze and provide background on the primary cost drivers of the In-home Supportive Services (IHSS) program, describe and analyze the Governor’s budget proposals related to IHSS, and provide additional considerations and questions for the Legislature to ask regarding the Governor’s proposals.


Brief

The 2026-27 Budget: Re-Envisioning State Education Governance

March 18, 2026 - In this brief, we examine the Governor’s proposal to restructure state governance. The first section explains how the current system evolved and describes the main entities and their responsibilities. The second section reviews previous governance studies and explains how governance works in other contexts. The third section describes the Governor’s proposal, including its core feature: transferring management of the California Department of Education from the Superintendent of Public Instruction (SPI) to a new education commissioner. The fourth section assesses the merits of this proposal and outlines some principles for re-envisioning the SPI's role. The fifth section provides our recommendations.


Report

The Bay-Delta Plan and Voluntary Agreements: Ensuring Effective Legislative Oversight

March 18, 2026 - This report discusses the State Water Resources Control Board’s (SWRCB’s) proposed—and long-overdue—update of the water quality control plan for the San Francisco Bay-Sacramento-San Joaquin Delta, which includes an alternative compliance pathway for certain water users called voluntary agreements (VAs, also known as Healthy Rivers and Landscapes). Given that SWRCB appears likely to adopt the update including VAs, the report provides recommendations for legislative oversight to help ensure the plan achieves its objectives.


Post

The 2026-27 Budget: California Competes Extension

March 18, 2026 - This post assesses the Governor’s proposal to extend the California Competes Tax Credit program.


Handout

Overview of State Correctional Population and Spending Trends

March 18, 2026 - Presented to: Assembly Budget Subcommittee No. 7 on Accountability and Oversight


Handout

Governor’s Proposed Elimination of Vacant Environmental Positions in Three Departments

March 18, 2026 - Assembly Subcommittee No. 4 on Climate Crisis, Resources, Energy and Transportation


Post

The 2026-27 Budget: Community College Facilities

March 17, 2026 - This post assesses the Governor’s proposals to fund the second batch of community college capital outlay projects under Proposition 2, an education facilities bond.


Handout

Climate Change and Agriculture

March 17, 2026 - Presented to: Senate Agriculture Committee Senate Environmental Quality Committee


Brief

The 2026-27 Budget: Department of Developmental Services

March 13, 2026 - Analyzes the Governor’s budget for the Department of Developmental Services (DDS), with a focus on a budget proposal to continue planning the proposed Life Outcomes Improvement System (LOIS) information technology project, implementation of new H.R. 1 Medicaid eligibility rules, implementation of the quality incentive program under service provider rate reform, and an analysis of the cost drivers of DDS spending growth over the last several years.


Handout

Overview of Individuals Impacted by H.R. 1 Work Requirement Policies in Medi-Cal and CalFresh

March 11, 2026 - Assembly Budget Subcommittee No. 7 on Accountability and Oversight


Post

The 2026-27 Budget: Contract to Achieve Operational Efficiencies

March 10, 2026 - The 2025-26 budget appropriated up to $20 million to the Department of Finance (DOF) to contract with a consulting firm to assist and advise DOF in creating efficiencies through process improvements in state government. The budget assumed that the process changes resulting from the contract would reduce state costs by $500 million in 2025-26, growing to $2 billion in annual savings by 2028-29. This post provides background on the state’s recent efforts to identify efficiencies to achieve budget savings and our office’s comments and recommendations concerning the progress of the administration’s efforts to reduce state costs through this contract.