Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - However, there are some cases where metrics may want to be viewed more broadly. A good example of this is the Black population in California. Based on the figures presented above, the Black population is somewhat overrepresented in California ’s motion picture industry (6.6  percent) compared to their share of the total population (5.5  percent).
https://lao.ca.gov/Publications/Report/5036

Rethinking California's Reserve Policy

Apr 10, 2025 - Yet we do not view these recommendations as overly cautious —to arrive at these estimates, we have used standard tools from actuaries in pensions and insurance markets. Rather, we view these figures as an honest reflection of the volatility in the state ’s tax system.
https://lao.ca.gov/Publications/Report/5028

Improving Legislative Oversight of Emergency Authorities

Apr 10, 2025 - In this report, we describe how the Legislature has delegated some of its core powers to allow the Governor to exercise emergency authorities during a state of emergency. Next, we assess the degree to which this is necessary to facilitate emergency response and whether there are adequate oversight mechanisms in place.
https://lao.ca.gov/Publications/Report/5029

The 2025-26 Budget: Child Care and State Preschool

Mar 28, 2025 - In our view, there is no compelling policy reason for prioritizing funding for providers that already receive rates that are relatively high compared to the private market in their county. As a result, we recommend the Legislature repeal the required COLA for the SRR.
https://lao.ca.gov/Publications/Report/5024

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

Mar 18, 2025 - However, we recommend viewing grants as a supplement to the California Competes tax credit rather than a core part of the program. Given the state ’s current and projected future budget condition, we recommend the Legislature consider the priority of enhancing a seemingly well-functioning program relative to other budget items.
https://lao.ca.gov/Publications/Report/5018

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

Mar 11, 2025 - Some view the College Corps program as having the benefit of providing financial aid to undocumented students, who are ineligible for federal financial aid. However, as discussed in the “Background ” section, undocumented students have the opportunity to participate in the DSIG program.
https://lao.ca.gov/Publications/Report/5015

The 2025-26 Budget: Educator Workforce

Mar 7, 2025 - In our view, enhanced efforts to address the state ’s poor math and reading outcomes are warranted. Furthermore, various studies suggest that math and literacy coaches can be an effective way to improve student test scores.
https://lao.ca.gov/Publications/Report/5012

The 2025-26 Budget: Oversight of Encampment Resolution Funding

Mar 5, 2025 - Since the count is only a snapshot of people experiencing homelessness on one given night in a year (typically in late January) and those conducting the count may miss individuals who are hidden from view at the time (such as people sleeping in a secluded area), the homelessness data collected is an undercount.
https://lao.ca.gov/Publications/Report/5007

The 2025-26 Budget: Department of Developmental Services

Mar 5, 2025 - To address these issues, DDS proposed an IT project for a modern, integrated case and financial management system that will be consistent across regional centers and allow consumers to view their own records.
https://lao.ca.gov/Publications/Report/5008

The 2025-26 Budget: School Nutrition

Mar 4, 2025 - However, in our view, it is unlikely that the number of meals served will remain flat in 2025 ‑26 as the administration assumes. Based on our analysis of recent meal growth trends, we estimate the state will serve 967  million meals, or 46  million (5  percent) above the administration ’s estimate in the budget year.
https://lao.ca.gov/Publications/Report/5001