The 2011 Realignment of Adult Felony Populations: Results and Key Takeaways

Jun 30, 2026 - State Revenues Realigned to Counties Portion of State Sales Tax Revenue Shifted to Counties to Pay for Three Felony Populations. As a part of the 2011 realignment legislation, the state shifted a portion of sales tax revenue to counties to pay for their increased costs associated with managing the three felony populations.
https://lao.ca.gov/Publications/Report/5191

Addressing Chronic Vacancies in Prison Mental Health Care

Feb 23, 2026 - Receiver Examining Pay Increases as Part of Action Plan. Given the importance of non ‑compensation factors in determining vacancy rates, it is unclear what level of pay increase would be needed to meaningfully improve recruitment and retention for mental health positions.
https://lao.ca.gov/Publications/Report/5134

The 2026-27 Budget: California Department of Corrections and Rehabilitation

Feb 23, 2026 - Governor’s Proposal Provide $106   Million General Fund to Pay for Separating Employee Leave Cashouts and Fire Watch Costs. The Governor proposes $91  million General Fund in 2026 ‑27 and ongoing to pay for the compensable leave cashed out by separating employees.
https://lao.ca.gov/Publications/Report/5137

The 2026-27 Budget: Judicial Branch

Feb 11, 2026 - Currently, the fund remains insolvent and is estimated to require a General Fund backfill in the tens of millions of dollars annually through 2036 ‑37 to maintain existing facility ‑related activities and to pay the debt service for completed construction  projects.
https://lao.ca.gov/Publications/Report/5113

The 2026-27 Budget: Department of Justice

Feb 11, 2026 - For example, a person purchasing a firearm currently pays fees totaling $37.19 —a $31.19 fee deposited into the DROS Special Account (the “DROS fee ”), a $5 fee into the Firearm Safety and Enforcement Special Fund, and a $1 fee into the Firearm Safety Account.
https://lao.ca.gov/Publications/Report/5118