The 2026-27 Budget: County Administration and H.R. 1 Implementation [Publication Details]

Mar 5, 2026 - The 2026-27 Budget: County Administration and H.R. 1 Implementation [Publication Details] Description: In this brief, we assess the Governor's proposed funding for county administration of Medi-Cal and CalFresh in response to H.R. 1 and provide related recommendations.
https://lao.ca.gov/Publications/Detail/5149

The 2026-27 Budget: County Administration and H.R. 1 Implementation

Mar 5, 2026 - …While Counties Face Multiple Cost Pressures. H.R.  1 also puts strain on county finances. As counties take on an estimated $190  million in new annual CalFresh administrative costs due to H.R.  1, state revenues provided to counties through 1991 realignment do not automatically adjust upward to account for these additional costs, beyond normal growth in revenues.
https://lao.ca.gov/Publications/Report/5149

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Moves Financial Institutions to Single Sales Factor Apportionment. Multistate and multinational corporations have their California tax liability calculated using a process known as apportionment. Most firms use the Single Sales Factor method, which calculates the percentage of a firm ’s sales that occur in California, and then subjects that percentage of the firm ’s profits to California taxation.
https://lao.ca.gov/Publications/Report/5081

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Moves Financial Institutions to Single Sales Factor Apportionment. Multistate and multinational corporations have their California tax liability calculated using a process known as apportionment. Most firms use the Single Sales Factor method, which calculates the percentage of a firm ’s sales that occur in California, and then subjects that percentage of the firm ’s profits to California taxation.
https://lao.ca.gov/Publications/Report/5081/

The 2026-27 Budget: In-Home Supportive Services

Mar 18, 2026 - Counties were also given an increased share of state revenues to cover the net increase in costs. 1991 Realignment Provided Additional Revenue to Help Pay for Increased HHS Costs. As part of 1991 Realignment, the state dedicated certain revenue sources (specifically, a new portion of the sales tax and vehicle license fee revenue) to help pay for increased HHS costs.
https://lao.ca.gov/Publications/Report/5166

Rethinking the 1991 Realignment

Oct 15, 2018 - Step Two: Sales Tax Growth to IHSS. One of the permanent changes made to 1991 r ealignment in the 2017 ‑18 Budget Act was to prioritize the use of any increases in sales tax revenue for IHSS costs. As a result, any year ‑over ‑year increase in sales tax revenue first is allocated to counties ’ IHSS costs (through the Social Services Subaccount).
https://lao.ca.gov/Publications/Report/3886

The 2025-26 Budget: CalWORKs

Feb 19, 2025 - Our office independently forecasts CalWORKs grant increases triggered by growth in realignment revenue (a share of state sales tax and vehicle license fee revenues dedicated to counties). While our estimates have differed from the administration ’s previously, at this time, our two offices ’ estimates are similar.
https://lao.ca.gov/Publications/Report/4969

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

Mar 8, 2019 - Today, counties receive about $6. 5  b illion (over $ 3  b illion from sales tax, $ 2  b illion from VLF, and about $ 1  b illion transferred from another realignment for mental health) through 1991 r ealignment.
https://lao.ca.gov/Publications/Report/3962

The 2021-22 Budget: Assessment of CalHEERS Dashboard

Mar 25, 2021 - CalHEERS refers individuals determined by the system to be likely eligible for Medi ‑Cal to county eligibility workers for final eligibility determination. County staff then use both CalHEERS and the Statewide Automated Welfare System (SAWS) to determine final program eligibility.
https://lao.ca.gov/Publications/Report/4408

Implementing California’s Child Welfare Prevention Services Program

Jan 28, 2026 - (Appendix B offers more detail regarding which counties selected specific EBPs.) Most Counties Noted Benefits of the Process of Developing CPP. During discussions with various counties across the state, nearly all of the counties we met with shared that they found the process of developing a CPP beneficial.
https://lao.ca.gov/Publications/Report/5106