The 2024-25 Budget: Flood Management Proposals

Feb 26, 2024 - Despite these potential benefits, the Legislature will need to weigh the trade ‑offs associated with adding new spending for these Central Valley systemwide projects against its other budget commitments.
https://lao.ca.gov/Publications/Report/4856

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Parallel Grant Program Added in Some Years. Because the tax credit is nonrefundable, businesses without a significant California tax liability cannot benefit from the incentive it provides. Two types of businesses fall under this category.
https://lao.ca.gov/Publications/Report/5162

The 2025-26 Budget: Undertaking Fiscal Oversight

Feb 24, 2025 - What Information Helps to Assess Costs and Benefits? This section describes the type of information the Legislature can gather to try to assess the costs and benefits of state programs. Once program costs and metrics are understood, the Legislature can weigh the benefits relative to the costs.
https://lao.ca.gov/Publications/Report/4983

The 2026-27 Budget: County Administration and H.R. 1 Implementation

Mar 5, 2026 - Additionally, in taking this task on, the administration will be adding to the many competing priorities that are underway. This means that temporary funding may need to be in place until ongoing methodologies can be  established.
https://lao.ca.gov/Publications/Report/5149

Addressing Chronic Vacancies in Prison Mental Health Care

Feb 23, 2026 - Those salary costs would directly increase the state ’s costs for benefits where the employer ’s cost is determined as a percentage of pay (often referred to as “salary ‑driven ” benefits) like employer contributions to pension benefits.
https://lao.ca.gov/Publications/Report/5134

The 2026-27 Budget: Governor’s Sustainable Aviation Fuel Tax Credit Proposal

Feb 24, 2026 - There also are a number of other refiners in the United States that currently produce RD and could, with the purchase of some ad ditional equipment, be converted to produce SAF in addition to, or instead of, RD.
https://lao.ca.gov/Publications/Report/5139

The 2026-27 Budget: In-Home Supportive Services

Mar 18, 2026 - While the vast majority of IHSS recipients are eligible for Medi ‑Cal and receive IHSS as a Medi ‑Cal benefit, the state also operates the IHSS ‑Residual program, which provides services to individuals not eligible for federally funded Medi ‑Cal benefits, but who meet all other IHSS eligibility criteria.
https://lao.ca.gov/Publications/Report/5166

California Community Colleges Capital Outlay Projects [EdBudget]

Mar 10, 2026 - California Community Colleges Capital Outlay Projects [EdBudget]     a Community college districts issue local general obligation bonds to pay for a share of project costs. b Proposition 51 (2016) bond funds. c The performance criteria phase is the initial phase of this design-build project. d Replacement buildings listed in this category involve adding space. e Center operated
https://lao.ca.gov/Education/EdBudget/Details/1025

The 2026-27 Budget: Community College Facilities

Mar 17, 2026 - While these campuses may have significant facility needs, they are likely also benefiting from certain other scoring metrics. For example, five of these campuses enroll at least 10,000 full-time equivalent students, placing them in the highest two tiers of points based on campus size.
https://lao.ca.gov/Publications/Report/5159

The 2026-27 Budget: Child Welfare

Mar 3, 2026 - In addition to restructuring foster care maintenance payments, the 2024-25 statutory changes also added two new foster care programs and corresponding rate components: (1)  Strengths Building and Child and Family Determination Program, and (2)  Immediate Needs Program.
https://lao.ca.gov/publications/report/5147