The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e-cigarettes. This program is small and new, so this post focuses on the other two programs. Flavor Ban.
https://lao.ca.gov/Publications/Report/4966

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - Referrals and complaints of alleged DVBE program abus e can come from the public, state entities (including awarding departments), or OSDS program staff. Most commonly, reports of alleged DVBE program abuse come through state entity referrals.
https://lao.ca.gov/Publications/Report/5095

The 2025-26 Budget: State Departments’ Operational Efficiencies (Control Sections 4.05 and 4.12)

Feb 19, 2025 - Th e purpose of these discussions would be to understand how the department plans to achieve the identified savings and whether the identified lower spending level is the result of efficiency gains or whether it could affect services.
https://lao.ca.gov/Publications/Report/4975

Nonreporting Entities' Information Security Compliance

Mar 30, 2023 - For example, Government Code Section 11549.3, which we describe in more detail below, requires state entities meeting the definition in Section 11546.1(e)(2) (and not defined as state agencies in paragraph [e][1]) to comply with state IS  policies, procedures, and standards.
https://lao.ca.gov/Publications/Report/4756

The 2021-22 Budget: California Arts Council

Feb 1, 2021 - The council ’s enabling legislation directs it to ( 1)  e ncourage artistic awareness and expression, ( 2)  a ssist local groups in the development of arts programs, ( 3)  p romote the employment of artists in both the public and private sectors, ( 4)  p rovide for the exhibition of artworks in public buildings, and ( 5)  e nsure the fullest expression of artistic potential.
https://lao.ca.gov/Publications/Report/4337

Improving Legislative Oversight of Emergency Authorities

Apr 10, 2025 - For example, CalFire ’s wildfire prot ection budget includes the Emergency Fund (E‑Fund). The E‑fund is an amount budgeted for emergency fire protection and is intended to enable the department to pay for the costs of responding to large wildfires.
https://lao.ca.gov/Publications/Report/5029

The 2021-22 Spending Plan: Other Provisions

Sep 23, 2021 - Eligible businesses include those that organize, promote, produce, or host live concerts, comedy shows, sporting events, and theater productio ns. In addition, these businesses must show that their revenues declined by at least 70  percent following the onset of the pandemic.
https://lao.ca.gov/Publications/Report/4452

The 2024-25 Budget: Broadband Infrastructure

Feb 28, 2024 - Vaults are protective shelters for network equipment that are close to the served area or household. e Bids for network electronics remain under review, so no funding is encumbered yet for these purchase orders.
https://lao.ca.gov/Publications/Report/4867

The 2022-23 Budget: California Department of Technology

Feb 22, 2022 - CDT = California Department of Technology; EEO = Equal Employment Opportunity; IT = information technology; OE &E = operating expenses and equipment; and TSRF = Technology Services Revolving Fund. Assessment Governor ’s Budget Proposals Raise Questions About CDT ’s Business Model for Providing IT Services.
https://lao.ca.gov/Publications/Report/4552

The 2024-25 Budget: Broadband Infrastructure at May Revision

May 23, 2024 - Lastly, we recommend the Legislature revise th e provisional budget bill language requesting information from CPUC on (1)  how the program funds will be allocated, (2)  any conditions placed on the funding, and (3)  any changes to state-administered BEAD program processes required by the federal government.
https://lao.ca.gov/Publications/Report/4906