The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - Entities paying this tax are required to submit an electronic return and pay taxes quarterly, no later than the q uarter after the sales were made. As Chapter  231 went through the legislative policy process, the California Department of Tax and Fee Administration (CDTFA) preliminarily estimated that this new tax could generate $159  million.
https://lao.ca.gov/Publications/Report/4970

The 2023-24 Budget: May Revision Proposals Related to the California Model and San Quentin State Prison

May 19, 2023 - Funding for Capital Outlay Projects at S Q. The Governor proposes funding in 2023-24 for capital outlay projects at SQ. The scope of the projects would be determined by the advisory council. The Governor proposes to complete the various projects by the end of 2025.
https://lao.ca.gov/Publications/Report/4771

Retail Theft in California: Looking Back at a Decade of Change

Jun 12, 2025 - While there is not a universally agreed upon definition of “retail theft, ” the term typically refers to situations in which a retail business is a victim of a theft ‑related crime. Depending on the specific circumstances of the crime —such as the value of property stolen or the method in which it was stolen —it can be reported and prosecuted as various specific crimes.
https://lao.ca.gov/Publications/Report/5055

The 2022-23 Budget: Overview of the Governor's Budget

Jan 13, 2022 - Universities Governor Establishes Multiyear Compacts With the Universities. The Governor ’s budget increases ongoing General Fund for the California State University (CSU) and the University of California (UC) by a total of $775  million.
https://lao.ca.gov/Publications/Report/4492

Assessing the Provision of Criminal Indigent Defense

Sep 22, 2022 - Although, some available data, which we present below, raise q uestions about the adequacy of current service levels and whether the state and counties are providing effective indigent defense  assistance.
https://lao.ca.gov/Publications/Report/4623

The 2021-22 Budget: Overview of the Governor's Budget

Jan 10, 2021 - Universities Governor Proposes Ongoing Base Increases Linked With Certain Expectations. The Governor proposes a total of $336  million in additional ongoing funding for the California State University (CSU) and the University of California (UC).
https://lao.ca.gov/Publications/Report/4309

The 2022-23 Budget: Governor's Proposals for CDCR Operations

Feb 8, 2022 - The department intends to contract with the University of California to evaluate  various aspects of ISUDTP in the future. In addition, we find that the proposed modifications to the program merit consideration.
https://lao.ca.gov/Publications/Report/4517

The 2022-23 Budget: Monitoring Correctional System Staff Misconduct Investigations

Feb 9, 2022 - There is no universally agreed upon percentage of cases that constitutes a sample size adequate to carry out effective monitoring. Under the Governor ’s proposal, OIG would be monitoring a relatively small sample size of investigations —and not monitoring the screening of certain claims or quality of local inquiries at all.
https://lao.ca.gov/Publications/Report/4520

The 2022-23 Budget: Governor’s Public Safety Package

Feb 17, 2022 - However, researchers at the University of California, Irvine, concluded that Proposition  47 had no statistically significant effect on either violent or property crime. Impact of Proposition  47 on Crime Data Unknown.
https://lao.ca.gov/Publications/Report/4546

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Sep 7, 2023 - (We note that Unit 2 [Attorneys] contracted with the University of California at Los Angeles to conduct a study leading up to the 2019 MOU .) Allowing compensations studies to be the subject of bargaining (1) opens the door to inconsistent methodologies used to assess different bargaining units’ compensation, which, in turn, makes compensations studies less helpful in identifying
https://lao.ca.gov/Publications/Report/4800