The 2026-27 Budget: Office of Emergency Services Next Generation 911 System

Feb 27, 2026 - Available Information Leaves Key Questions Unanswered. While OES has provided high ‑level descriptions of its plans, it has not presented critical details to the Legislature, leaving key questions unanswered.
https://lao.ca.gov/Publications/Report/5145

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - Key reciprocity partners include the City and County of Los Angeles and many California utility companies. How Many DVBEs Are There in California? As of June 2025, California had 2,118 certified DVBEs.
https://lao.ca.gov/Publications/Report/5095

The 2025-26 Budget: Business, Consumer Services and Housing Agency Reorganization

Feb 25, 2025 - We conclude by providing key considerations for the Legislature when evaluating the Governor ’s proposal when it is received in the Spring. Background State Agencies California ’s Agencies Perform a Number of Functions.
https://lao.ca.gov/Publications/Report/4987

The 2025-26 Budget: Office of Emergency Services—Request for Reappropriation of Law Enforcement Mutual Aid Fund Resources

Feb 24, 2025 - Program Structure Might Not Align With Key Problem It Was Designed to Solve. The LEMA Assistance Fund program has minimal statutory guidance on what its goals are, the problems it seeks to address, and how it should be structured.
https://lao.ca.gov/Publications/Report/4982

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - Over the last few years, two key measures of the licensing program ’s enforcement activities have declined. The number of inspections conducted in 2022-23 and 2023-24 was 52  percent lower than in 2020-21 and 2021-22.
https://lao.ca.gov/Publications/Report/4966

The 2025-26 Budget: Department of Financial Protection and Innovation

Apr 3, 2025 - Direct Department to Provide Key Information on Plans to Address Solvency of the Programs Not Included in the Fee Proposal. We recommend that the Legislature direct DFPI to report in spring budget hearings key information on its plans to fully fund the programs and subprograms that are not included in the Governor ’s proposal.
https://lao.ca.gov/Publications/Report/5025

The 2025-26 Budget: Department of Real Estate

Mar 19, 2025 - In this post, we assess key drivers of the structural imbalance of the Department of Real Estate’s primary source of funding—the state Real Estate Fund—and make recommendations to help ensure solvency.
https://lao.ca.gov/Publications/Report/5019

The 2025-26 Budget: Department of Real Estate [Publication Details]

Mar 19, 2025 - In this post, we assess key drivers of the structural imbalance of the Department of Real Estate’s primary source of funding—the state Real Estate Fund—and make recommendations to help ensure solvency.
https://lao.ca.gov/Publications/Detail/5019

Improving Legislative Oversight of Emergency Authorities

Apr 10, 2025 - Below, we identify key instances where the existing emergency laws cede a substantial amount of the Legislature ’s core powers to the Governor and contain relatively limited oversight mechanisms to ensure the Governor is using this authority consistent with legislative intent and priorities.
https://lao.ca.gov/Publications/Report/5029

The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - Two key areas where these savings have eroded are in the managed care organization (MCO) tax package and reductions to state operations. These are described in the box below. The forthcoming Appendix 1 will also provide a full list of the solutions from the 2024 ‑25 budget package that generate savings in 2025 ‑26.
https://lao.ca.gov/Publications/Report/4951