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

Feb 27, 2026 - How Do the Options Compare? How do different options compare on parameters such as cost, effectiveness of addressing the problems encountered to date, and length of time to decommissioning of the legacy 911 system?
https://lao.ca.gov/Publications/Report/5145

The 2026-2027 Budget: California Cannabis Control Appeals Panel Permanent Funding Request

Feb 11, 2026 - Thi s report should also include a comparative analysis showing how CCAP ’s caseload, tasks, positions, salaries, and budget compares to similar entities in state government, including ABCAB and any other state entities CCAP considers appropriate.
https://lao.ca.gov/Publications/Report/5119

The 2026-27 Budget: Contract to Achieve Operational Efficiencies

Mar 10, 2026 - Although, as we understand it, many of the changes are unlikely to require law changes and may be more administrative in nature, the Legislature should have a high-level understanding of how those changes may impact programs.
https://lao.ca.gov/Publications/Report/5156

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - How Much State Funding Goes to DVBEs? The state awarded $743  million across 20,838  contracts to DVBEs in 2023 ‑ 24 —or 4.6  percent of the $16  billion total reported contract dollars in that year.
https://lao.ca.gov/Publications/Report/5095

The 2025-26 Budget: The California State Payroll System IT Project

Mar 7, 2025 - The Legislature will need to understand and monitor how DARTs and other change management activities are preparing departments for adoption of a new payroll system. Questions for the Legislature to ask include: How will SCO and CalHR work with DARTs to ensure their department ’s business processes align with the new requirements and technical implementation of CSPS?
https://lao.ca.gov/Publications/Report/5011

The 2025-26 Budget: Governor’s Office of Service and Community Engagement

Mar 11, 2025 - Specifically, we are uncertain how the administration is defining and evaluating Californians ’ “sense of belonging, ” which makes determining how to assess and respond to such a potential challenge exceptionally difficult.
https://lao.ca.gov/Publications/Report/5015

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

Feb 19, 2025 - Similar to how a proposed budget augmentation requires justification, a budgetary reduction or savings identification also requires justification and explanation to ensure that legislative priorities are maintained.
https://lao.ca.gov/Publications/Report/4975

Improving Legislative Oversight of Emergency Authorities

Apr 10, 2025 - In this report, we describe the core constitutional powers of the Legislature, how the Legislature has delegated some of these powers to allow the Governor to exercise emergency authorities during a state of emergency, and how these authorities have been used over time.
https://lao.ca.gov/Publications/Report/5029

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - We do not know how much of the recent revenue decline is due to greater tax avoidance and how much is due to lower actual tobacco consumption. To the extent that tax avoidance could be a large part of the story, the size of the revenue loss highlights the importance of efforts to enforce tobacco tax laws.
https://lao.ca.gov/Publications/Report/4966

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

Apr 3, 2025 - We also recommend directing DFPI to report annually for three years beginning on January 10, 2026, on the amount of revenue received from each increased fee and how this compares to what the department projected would be received.
https://lao.ca.gov/Publications/Report/5025