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 2026-27 Budget: California Highway Patrol Proposals

Mar 6, 2026 - We recommend the Legislature reject the proposed equipment and operating cost augmentations, as we do not find them to be well justified. We recommend the Legislature approve the capital outlay projects, but switch their funding source from the General Fund to the MVA.
https://lao.ca.gov/Publications/Report/5152

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 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

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 2026-27 Budget: Contract to Achieve Operational Efficiencies

Mar 10, 2026 - For each workstream, the contract outlines a series of deliverables or milestones that the contractor would be required to meet over the course of a 28-week period as well as the amount of payment it would receive in exchange for doing so.
https://lao.ca.gov/Publications/Report/5156

The 2022-23 Budget: Secretary of State Request to Waive Business Filing Fees

Feb 7, 2022 - Although new businesses may appreciate the one ‑time filing fee relief, we doubt that the administration ’s proposal would do much, if anything, to stimulate meaningful business growth. Business Filing Fee and Reserve Structure Needs Attention.
https://lao.ca.gov/Publications/Report/4516

The 2024-25 Budget: Broadband Infrastructure

Feb 28, 2024 - Figure 5 Broadband Infrastructure Spending Plan as of the Governor ’s 2024 ‑25 Budget (In Millions) $2,986 e $7,873 a Chapter 48 of 2022 (SB 189, Committee on Budget and Fiscal Review) included a legislative goal to appropriate $250 million in 2024 ‑25 for the middle ‑mile network. b Last ‑mile project funding amounts do not include $50 million GF in Local Agency
https://lao.ca.gov/Publications/Report/4867

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

Feb 19, 2025 - If so, at a high level, what do they entail? What are the anticipated effects on programs and services once the ongoing lower spending levels are fully implemented? State Law Are there any reductions already underway that may potentially require changes to statute or regulations?
https://lao.ca.gov/Publications/Report/4975