The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Namely, those tax credits could have been awarded to another applicant who would have been more likely to achieve their milestones. However, as we discuss next, this has not been the case in the last few years of the program.
https://lao.ca.gov/Publications/Report/5162

The 2026-27 Budget: Community College Facilities

Mar 17, 2026 - Moreover, the scoring system uses several relevant m etrics to rank other projects (namely facility age and condition for modernization projects and enrollment and capacity for growth projects). Share of Funding Allocated Toward Modernization Projects Is Likely Too Low.
https://lao.ca.gov/Publications/Report/5159

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - Notification Practices are designed to ensure that the state alerts DVBEs when they have been named as part of a bid. This helps the state catch vendors who might be misleading state procurement officials into thinking a DVBE subcontractor is involved in the bid when the DVBE is unaware they have been named.
https://lao.ca.gov/Publications/Report/5095

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: 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

The 2025-26 Budget: Initial Comments on the Governor's May Revision

May 17, 2025 - Overall, our assessm ent of the state’s budget condition for 2025‑26 is very similar to that of the administration’s assessment—namely, since January, when the budget was roughly balanced, a budget problem has emerged.
https://lao.ca.gov/Publications/Report/5044

The 2025-26 California Spending Plan: Human Services

Nov 21, 2025 - For example, expenditures for the home-based family care rate —namely the monthly care and supervision payments made to foster caregivers and for kinship and adoptive placements —are budgeted to increase by around $20  million General Fund ($33  million total funds) in 2025-26 (9  percent increase relative to 2024-25), due largely to the annual cost-of-living adjustment (COLA).
https://lao.ca.gov/Publications/Report/5086/6

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - The Commission determined that Los Angeles County incurred reimbursable costs processing deferment requests and adding the required disclosure to property tax bills. The Commission determined that the county incurred a total amount of about $30,000 in back-year costs (incurred between 2022 and 2024), and about $8,000 in ongoing costs thereafter.
https://lao.ca.gov/Publications/Report/5130

Implementing California’s Child Welfare Prevention Services Program

Jan 28, 2026 - Namely, for any new services added to the plan that are rated as supported or promising, DSS would need to ensure that at least 50  percent of Title IV ‑E dollars are claimed for well ‑supported services.
https://lao.ca.gov/Publications/Report/5106

Special taxes. [Ballot]

Jan 27, 2026 - Net costs or savings resulting from the measure would depend on (1) how many special tax initiatives qualify for a one-time audit but are not approved by voters, (2) the number of pages that are added to the Voter Information Guide each election cycle, and (3) the level of savings that are identified and implemented as a result of the audits.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040