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

Feb 23, 2026 - Consistent with court‑ordered plans, the funding will be provided from the fines deposited from the General Fund in prior years into the special deposit fund. As such, there is no additional General Fund impact in the budget year.
https://lao.ca.gov/Publications/Report/5137

The 2026-27 Budget: Department of Justice

Feb 11, 2026 - State law authorizes DOJ to charge various fees related to firearms and ammunition that are deposited into these funds to support BOF programs and activities. 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

The 2026-27 Budget: Judicial Branch

Feb 11, 2026 - The amount of revenue deposited into the fund steadily declined over the past years, resulting in expenditures routinely exceeding revenues. Additionally, since 2009 ‑10, nearly $1.7  billion has been transferred from the judicial branch ’s construction accounts to the General Fund or to support trial court operations.
https://lao.ca.gov/Publications/Report/5113

Addressing Chronic Vacancies in Prison Mental Health Care

Feb 23, 2026 - If CDCR moves patients from hard ‑to ‑staff prisons to easier ‑to ‑staff prisons, it would help address the vacancy problem in two ways. First, the positions added to the easier ‑to ‑staff prisons would be more likely to be filled.
https://lao.ca.gov/Publications/Report/5134