The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - There are a handful of differences in our estimates, but these changes are small enough on net that they do not substantively change our assessment of the budget condition. Specifically, the administration has higher revenue estimates than our office, but these are mostly offset by their higher spending estimates.
https://lao.ca.gov/Publications/Report/4951

Child Care Attendance Records: Comparing Paper and Electronic Processes

Dec 12, 2018 - Once the attendance records are signed at the end of the monthly attendance cycle, providers mail or hand deliver the attendance records back to the AP agencies. Once an AP agency receives an attendance record, it verifies care was provided and, in the case of variable schedules, calculates provider payments.
https://lao.ca.gov/Publications/Report/3908

Options for Modifying the State Child Care Tax Credit

Apr 7, 2016 - On the other hand, conforming to the federal structure foregoes the possibility of designing a state credit more specifically tailored to the Legislature ’s own policy goals. In considering options for modifying the state credit, the Legislature will want to weigh the merits of federal conformity —primarily taxpayer compliance and administrative simplicity —against the merits of more tailored approaches.
https://lao.ca.gov/Publications/Report/3417