The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Namely, those tax credits could have been awarded to another applicant who would have been more likely to achieve their milestones. However, as we discuss next, this has not been the case in the last few years of the program.
https://lao.ca.gov/Publications/Report/5162

The 2026-27 Budget: Community College Facilities

Mar 17, 2026 - Moreover, the scoring system uses several relevant m etrics to rank other projects (namely facility age and condition for modernization projects and enrollment and capacity for growth projects). Share of Funding Allocated Toward Modernization Projects Is Likely Too Low.
https://lao.ca.gov/Publications/Report/5159

The 2026-27 Budget: Framework for Approaching the Natural Resources, Environmental Protection, and Agriculture Budget

Feb 10, 2026 - Recommended Framework for Approaching Environment Budget Decisions Below, we offer a framework for approaching environment budget decisions in today ’s challenging fiscal circumstances —namely , how to evaluate the Governor ’s new spending proposals across CNRA, CalEPA, and CDFA in the context of a General Fund condition that is only precariously balanced in the near term and faces significant deficits in the coming years.
https://lao.ca.gov/Publications/Report/5116

Implementing California’s Child Welfare Prevention Services Program

Jan 28, 2026 - Namely, for any new services added to the plan that are rated as supported or promising, DSS would need to ensure that at least 50  percent of Title IV ‑E dollars are claimed for well ‑supported services.
https://lao.ca.gov/Publications/Report/5106

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - Notification Practices are designed to ensure that the state alerts DVBEs when they have been named as part of a bid. This helps the state catch vendors who might be misleading state procurement officials into thinking a DVBE subcontractor is involved in the bid when the DVBE is unaware they have been named.
https://lao.ca.gov/Publications/Report/5095

The 2025-26 California Spending Plan: Human Services

Nov 21, 2025 - For example, expenditures for the home-based family care rate —namely the monthly care and supervision payments made to foster caregivers and for kinship and adoptive placements —are budgeted to increase by around $20  million General Fund ($33  million total funds) in 2025-26 (9  percent increase relative to 2024-25), due largely to the annual cost-of-living adjustment (COLA).
https://lao.ca.gov/Publications/Report/5086/6

The 2026-27 Budget: California's Fiscal Outlook

Nov 19, 2025 - We advise the Legislature to address the budget problem through a combination of ongoing solutions —namely , achievable spending reductions and/or revenue increases. There are three reasons these actions are now critical.
https://lao.ca.gov/Publications/Report/5091

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - Regardless of what name is given to the agreement, it requires legislative approval before it goes into effect. Administration ’s Estimated Fiscal Effect Reduced State Costs in 2025-26 and 2026-27. On net, the administration estimates that the agreement would reduce state costs in 2025-26 and 2026-27 by less than $1  million (Figure  2).
https://lao.ca.gov/Publications/Report/5066

Local taxes. [Ballot]

Aug 14, 2025 - This type of tax is not named in statute so we refer to it as the “charter city-only transfer tax. ” Pursuant to state law, if a charter city chooses to adopt its own transfer tax, the county retains all the revenue from the documentary transfer tax (that is, the entire 55 cents per $500).
https://lao.ca.gov/BallotAnalysis/Initiative/2025-006

Local taxes. [Ballot]

Jul 1, 2025 - This type of tax is not named in statute so we refer to it as the “charter city-only transfer tax. ” Pursuant to state law, if a charter city chooses to adopt its own transfer tax, the county retains all the revenue from the documentary transfer tax (that is, the entire 55 cents per $500).
https://lao.ca.gov/BallotAnalysis/Initiative/2025-004