The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This change is estimated to reduce state r evenues by $135  million in fiscal year 2025-26 and $85  million annually thereafter. Excludes Wildfire Settlements From State Income Taxation. The budget package provides a blanket exemption for settlements related to any wildfire occurring between tax years 2021 and 2029.
https://lao.ca.gov/Publications/Report/5081/

Rethinking the 1991 Realignment

Oct 15, 2018 - Base restoration does not occur in 1991 r ealignment. Fund Transfers. 1991 r ealignment allows a certain percentage of funds to be transferred among accounts with counties ’ Boards of Supervisors approval. 2011 r ealignment allows for transfers without this approval requirement.
https://lao.ca.gov/Publications/Report/3886

The 2019-20 Budget: Assessing the Governor's 1991 Realignment Proposals

Mar 8, 2019 - Due to the various changes to 1991 r ealignment programs without corresponding changes to the funding structure, 1991 r ealignment today no longer meets many of the core principles of a successful state ‑county fiscal partnership.
https://lao.ca.gov/Publications/Report/3962

The 2024-25 California Spending Plan: Human Services

Oct 2, 2024 - According to the administration, the extension will help ensure CDSS and the entities administering the pilot programs have sufficient time to complete the pilots and the associated statutorily r equired evaluation.
https://lao.ca.gov/Publications/Report/4933/2

The 2024-25 Budget: Food Assistance Programs

Feb 16, 2024 - The California Fruit and Vegetable EBT Pilot provides CalFresh recipients in pilot counties with a dolla r-for-dollar benefit match when they purchase fresh fruits and vegetables at select farmers ’ markets and grocery stores.
https://lao.ca.gov/Publications/Report/4845

The 2021-22 Budget: Analysis of Child Welfare Proposals

Feb 11, 2021 - Are counties on track to achieve universal usage of CFTs in 2020 ‑ 21 o r 2021 ‑22? What is the status of CANS implementation? How many CANS assessments were completed in 2020? Are counties on track to achieve universal usage of CANS in 2020 ‑ 21 o r 2021 ‑22?
https://lao.ca.gov/Publications/Report/4364

The 2025-26 Budget: The California State Payroll System IT Project

Mar 7, 2025 - Some of these conditions attempt to align the forthcoming May Revision budget proposal (which we discuss later) with the project cost documents o r incorporate additional information that is only available once the primary vendor contract is awarded (such as updated project management and testing plans).
https://lao.ca.gov/Publications/Report/5011

The 2025-26 Budget: In-Home Supportive Services

Mar 6, 2025 - Among other issues, this analysis was requested to include a fiscal analysis of the cost of making such a transition, including potential fund sources and potential impacts on the current r ealignment structure.
https://lao.ca.gov/Publications/Report/5009

The 2024-25 Budget: Preliminary May Revision Analysis for Child Welfare

May 24, 2024 - Based on our understanding of stakeholder feedback and initial r eview of the updated TBL, it seems that the administration has made numerous amendments to the proposed language that are directly responsive to stakeholder feedback.
https://lao.ca.gov/Publications/Report/4909

The 2019-20 Budget: Analysis of the Department of Social Services Budget

Feb 22, 2019 - Specifically, proposed changes to the IHSS MOE include ( 1)  r educing the 2019 ‑20 IHSS MOE from $ 2  b illion to $1. 56  b illion and ( 2)  r educing the annual adjustment to the IHSS MOE from as high as 7  p ercent down to 4  p ercent.
https://lao.ca.gov/Publications/Report/3947