The 2026-27 Budget: Office of Emergency Services Next Generation 911 System

Feb 27, 2026 - If security and privacy protections need to be upgraded or added on later, who will p ay for these improvements? Is There Sufficient Oversight of This Project? What policies and governance models are needed to ensure that the transition to Next Generation 911  is  successful?
https://lao.ca.gov/Publications/Report/5145

The 2026-27 Budget: Community College Facilities

Mar 17, 2026 - Share of Funding Allocated Toward Modernization Projects Is Likely Too Low. Though we think the scoring system is generally reasonable, it has a few shortcomings. One of these shortcomings is that it weights modernization and growth projects in a way that does not align tightly with identified project needs.
https://lao.ca.gov/Publications/Report/5159

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - In earlier years, individual awards were much smaller and more numerous, whereas recent rounds have a much smaller number of awards that are typically worth several million dollars each. Changes made to the program in 2018 likely explain much of this trend.
https://lao.ca.gov/Publications/Report/5162

Assessment of CSU’s Graduation Initiative 2025

Dec 10, 2025 - The new framework goes beyond the GI 2025 objectives of increasing graduation rates and closing equity gaps by adding new objectives and several new metrics. One  notable new objective is ensuring all students are able to graduate with a first career job or pathway to graduate education.
https://lao.ca.gov/Publications/Report/5099

The 2026-27 Budget: Streamlining California’s Affordable Housing Funding System

Mar 6, 2026 - In years of leaner supplies of state subsidies, however, demand for the set ‑aside pool will be much less and a mandatory 50  percent set ‑aside for HDFC projects could be too high. This prospect becomes even more likely due to the up ‑to ‑doubling of the availability of federal 4  percent tax credits resulting from H.R. 1.
https://lao.ca.gov/Publications/Report/5154

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - We calculate that the state’s current PIT has an AD of 12.2. (To control for tax law changes, we estimated how much General Fund revenue would have been collected in each year from 1990 to 2014 if the 2016 tax structure had been in place over the entire period.)
https://lao.ca.gov/Publications/Report/3703

^[PDF] Implementation Update: Reforming Transfer From CCC to CSU

The large increase in approved courses facilitated the creation of new AD-T. Faculty leaders expect CCC faculty to submit an additional 6,000 courses for review over the next year as they continue developing AD-T.
https://lao.ca.gov/reports/2015/edu/reforming-transfer/reforming-transfer-020215.pdf

The 2026-27 Budget: Child Welfare

Mar 3, 2026 - Over the next few years, DSS will work toward implementation —in terms of developing detailed program guidance and taking other necessary steps to prepare for the Tiered Rate Structure —with the new rates slated to begin rolling out to youth and caregivers in 2027-28.
https://lao.ca.gov/publications/report/5147

UC Merced at 20: Campus Developments and Key State-Level Takeaways

Nov 7, 2024 - Building space or hiring staff before students enroll means added costs without as much underlying revenue, yet not having space and staff in place means students have no programs in which to enter. Until a campus reaches a certain level —with a certain number of students, type of students, and revenue streams —nearly all aspects of campus development not only are more daunting logistically, but they cost more per student.
https://lao.ca.gov/Publications/Report/4937

^[PDF] CalSTRS-and-Proposition-98

We think, however, the state reasonably can choose to pay a large share of the added costs over the next three decades. – Realistically, the state budget is unlikely to be able to bear all of the costs.  Proposition 98.
https://lao.ca.gov/handouts/state_admin/2014/CalSTRS-and-Proposition-98-31914.pdf