Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - Underutilization Is the Most Common Type of Alleged Program Abuse Referred to OSDS. OSDS recognizes five categories of alleged program abuse violations: underutilization, illegal substitution, cases where both underutilization and illegal substitution occur, CUF, and certification fraud.
https://lao.ca.gov/Publications/Report/5095

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 2026-27 Budget: Contract to Achieve Operational Efficiencies

Mar 10, 2026 - (For a detailed discussion of these two control sections, refer to our February 2025 post, The 2025-26 Budget: State Departments’ Operational Efficiencies [Control Sections 4.05 and 4.12] .) Both control sections assumed that savings would materialize from an internal administrative exercise coordinated by DOF.
https://lao.ca.gov/Publications/Report/5156

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - Overall, most programs increase employment and earnings among participants while receiving a subsidy. However, the ultimate goal is to improve long-term employment prospects of these workers. Research suggests that it is less common that programs lead to h igher employment or earnings after the subsidy ends.
https://lao.ca.gov/Publications/Report/5018

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

Mar 11, 2025 - Both U.S. citizens and California Dream Act students (sometimes referred to as AB  540 students) are able to participate in the program. (This latter group consists primarily of undocumented students.)
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 - For more information about the effects on the universities, please refer to our separate analyses related to the universities . This analysis does not address assumed reductions to trial court local assistance as those reductions are outside of either control section—refer to our analysis of trial courts for information about those reductions. 2024-25 Budget The
https://lao.ca.gov/Publications/Report/4975

The 2023-24 Budget: Overview of Information Technology Project Proposals

Mar 17, 2023 - Once approved through PAL (referred to as approved project s), state IT projects begin D &I. Once D &I is completed, state entities begin M &O of the IT system. We describe each phase in more detail below: Planning (PAL).
https://lao.ca.gov/Publications/Report/4746

The 2025-26 Budget: Office of Emergency Services—Request for Reappropriation of Law Enforcement Mutual Aid Fund Resources

Feb 24, 2025 - Mutual aid refers to the practice of neighboring jurisdictions supporting each other during disasters. The state ’s mutual aid system is designed to facilitate this assistance. Specifically, when disaster incidents are large enough that they overwhelm a local government ’s capacity to respond, the local government can request additional resources —such as law enforcement
https://lao.ca.gov/Publications/Report/4982

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Firms earning over 50  percent of their total income from a list of “qualified business activities ” (QBA) are subject to a different apportionment method that includes the location of their sales, payroll, and property.
https://lao.ca.gov/Publications/Report/5081/

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - In a November 2022 referendum, voters approved Chapter  34 of 2020 (SB  793, Hill), which bans most sales of flavored tobacco products. ( “Flavored ” refers to non-tobacco flavors, such as menthol cigarettes or fruit-flavored e-cigarettes.)
https://lao.ca.gov/Publications/Report/4966