Strengthening the CalSTRS Funding Plan

Mar 10, 2021 - Appendix Glossary of Key Terms Related to Pension Funds Throughout this report, we refer to terms commonly used when describing pension funds. We define those key terms here, in reference to the California State Teachers ’ Retirement System (CalSTRS).
https://lao.ca.gov/Publications/Report/4400

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Across all of the agreements, the budget assumes that these agreements reduce state departmental costs by $750 million ($370 million General Fund). Agreements Shift General Fund Costs From Retiree Health Prefunding to Pension Liabilities.
https://lao.ca.gov/Publications/Report/5081/

The 2026-27 Budget: Office of Emergency Services Next Generation 911 System [Publication Details]

Feb 27, 2026 - This brief summarizes the history, costs, and current status of the state’s effort to deploy a Next Generation 911 system and assesses the administration’s proposal to abandon the existing regional approach in favor of a statewide model. It also offers recommendations regarding legislative oversight of this project and the long-term governance of the state’s 911 system.
https://lao.ca.gov/Publications/Detail/5145

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

Feb 27, 2026 - The State 911 Advisory Board, which consists of 11 members (most with expertise in public safety), is responsible for advising OES on matters related to the state ’s 911 system. Funding for the state ’s 911 system comes from a monthly surcharge on telephone customers deposited in the State Emergency Telephone Number Account (SETNA).
https://lao.ca.gov/Publications/Report/5145

The 2026-27 Budget: Contract to Achieve Operational Efficiencies [Publication Details]

Mar 10, 2026 - The budget assumed that the process changes resulting from the contract would reduce state costs by $500 million in 2025-26, growing to $2 billion in annual savings by 2028-29. This post provides background on the state’s recent efforts to identify efficiencies to achieve budget savings and our office’s comments and recommendations concerning the progress of the administration’s efforts to reduce state costs through this contract.
https://lao.ca.gov/Publications/Detail/5156

The 2026-27 Budget: Contract to Achieve Operational Efficiencies

Mar 10, 2026 - Administration Working With State Compensation Insurance Fund (The State Fund). The administration is working with The State Fund —a provider of workers ’ compensation for state departments —to implement recommendations from the contractor related to savings and efficiencies in workers ’ compensation administration.
https://lao.ca.gov/Publications/Report/5156

The 2026-27 Budget: California Highway Patrol Proposals

Mar 6, 2026 - That is, through their vehicle fees, the state ’s vehicle and road users —rather than the general taxpayer —pay for the expenses associated with helping keep them safe on state highways. In our view, abiding by this historical principle is ideal and appropriate whenever possible.
https://lao.ca.gov/Publications/Report/5152

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

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - This amount includes $626  million from 150  state entities that must report DVBE participation under state law (such as state government departments and agencies, which OSDS refers to as “mandatory reporters ”), and $117  million from 31 state entities that report voluntarily (such as universities, departments headed by constitutional officers and other independent state entities).
https://lao.ca.gov/Publications/Report/5095

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

Mar 7, 2025 - These aging systems make it difficult for the state to, for example, change how state employee payroll is calculated and disbursed based on updates to federal and state law. For over two decades, SCO —which is responsible for issuing pay to the state workforce —has led state efforts to plan, develop, and implement a new state payroll system.
https://lao.ca.gov/Publications/Report/5011