The 2021-22 Budget: Initial Comments on the Governor’s May Revision

May 17, 2021 - ADRC = Aging and Disability Resources Centers; Cal ‑OAR = CalWORKs Outcomes and Accountability Review; IT = information technology; FFPSA = Federal Family First Prevention Services Act; DCSD = Department of Community Services and Development; DDS = Department of Developmental Services; DOR = Department of Rehabilitation; DSS = Department of Social Services; HDAP=Housing and Disability Advocacy
https://lao.ca.gov/Publications/Report/4432/5

The 2026-27 Budget: How to Use One-Time Revenue Improvements

Feb 20, 2026 - The Governor ’s budget proposes suspending a roughly $3  billion true-up deposit that otherwise would be required in 2025-26. We recommend the Legislature not suspend this deposit. Make a Smaller Withdrawal From the BSA.
https://lao.ca.gov/Publications/Report/5133

The 2026-27 Budget: Overview of the Governor's Budget

Jan 12, 2026 - The State Constitution sets a minimum spending requirement for schools and community colleges. For 2025‑26, this requirement is up $6.9 billion under the administration’s estimates, but the Governor’s budget provides $5.6 billion less than this revised estimate.
https://lao.ca.gov/Publications/Report/5101

California’s Strong Revenue Trends Mask Looming Budget Risk

Jan 23, 2026 - Second, the Governor proposed suspending a $2.8  billion true-up deposit to the state ’s reserve that otherwise would be required. This proposal helps balance the budget but runs counter to the basic fiscal logic that stronger-than-expected revenues should be used to build reserves.
https://lao.ca.gov/Publications/Report/5104

The 2025-26 Budget: Overview of the Spending Plan

Oct 16, 2025 - Funding schools and community colleges at this level —$1.9  billion below the estimate of minimum requirement —provides temporary savings but requires the state to settle up using future revenues. The state will finalize its calculation of this obligation in May  2026.
https://lao.ca.gov/Publications/Report/5079

The 2026-27 Budget: California's Fiscal Outlook

Nov 19, 2025 - This is because constitutional spending requirements under Proposition  98 (1988) and Proposition  2 (2014) almost entirely offset revenue gains. Moreover, we estimate costs in other programs to be about $6  billion higher than anticipated.
https://lao.ca.gov/Publications/Report/5091

The 2025-26 Budget: Initial Comments on the Governor's May Revision

May 17, 2025 - Proposition  98 (1998) sets a minimum funding requirement for schools and community colleges based on formulas in the State Constitution. Compared with the Governor ’s budget, the General Fund portion of this requirement is down $3.9  billion across 2024 ‑25 and 2025 ‑26.
https://lao.ca.gov/Publications/Report/5044

Rethinking California's Reserve Policy

Apr 10, 2025 - (This analysis assumes that, after 2029‑30 when debt payments become optional, the state dedicates all of the Proposition 2 requirements to reserves, rather than splitting those requirements between reserves and debt.)
https://lao.ca.gov/Publications/Report/5028

The 2018-19 Budget: California Spending Plan (Final Version)

Oct 2, 2018 - The center is intended to replace the State Indian Museum at Sutter ’s Fort State Historic Park in Sacramento. The new center would be managed by the department in collaboration with tribal representatives.
https://lao.ca.gov/Publications/Report/3870/9

The 2025-26 Budget: Undertaking Fiscal Oversight

Feb 24, 2025 - For example, the minimum funding level for schools and community colleges is set by the constitutional requirements of Proposition  98 (1988). While the Legislature can change how funds within Proposition  98 are distributed, funding less than the constitutional minimum in any particular year requires a two-thirds vote and creates a future obligation for more school funding in subsequent budgets.
https://lao.ca.gov/Publications/Report/4983