The 2026-27 Budget: Department of Justice

Feb 11, 2026 - The DROS Special Account is the primary special fund supporting BOF activities. This is because it receives the most fee revenue. Additionally, the statutorily permissible uses of the fund are quite broad.
https://lao.ca.gov/Publications/Report/5118

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: California Department of Corrections and Rehabilitation

Feb 23, 2026 - This  means that the department is either not doing or delaying activities that it is budgeted to do in order to free up funding to address the shortfall. However, because these decisions are typically internal to the administration and made after the budget is enacted, it is difficult for the Legislature to know what activities are affected and what programmatic implications that m ay have.
https://lao.ca.gov/Publications/Report/5137