In order to meet an April 2011 statutory deadline, the Employment Development Department proposes an interim parallel database solution for implementing an alternate base period.

May 10, 2010 - Essentially, the interim solution would de-link the two efforts. The department would  create a parallel UI/DI database  that utilizes modern technology and is  flexible enough to handle  ABP implementation.  
https://lao.ca.gov/Recommendations/Details/210

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - Based on data from October 2024, the state serves 100,705 children in  State  Preschool. Child Care and State Preschool Programs Supported With Multiple Funding Sources. The 2025 ‑26 budget package provided a total of $10.3  billion for subsidized child care and State Preschool ($7.8  billion from the General Fund).
https://lao.ca.gov/Publications/Report/5168

The 2026-27 Budget: California Community Colleges

Mar 5, 2026 - Under SCFF, districts receive apportionment funding for regular credit courses based on three components: (1)  a base allocation linked to  enrollment, (2)  a supplemental allocation linked to low ‑income student counts, and (3)  a student success allocation linked to specified student outcomes.
https://lao.ca.gov/Publications/Report/5150

^[PDF] Allocating Local Sales Taxes: Issues and Options

Recently, these concerns have focused on one of the negative consequences of the situs-based system—the counterproductive competition that it creates between local communities for sales tax-generating businesses.
https://lao.ca.gov/2007/sales_tax/sales_tax_012407.pdf

California’s Strong Revenue Trends Mask Looming Budget Risk

Jan 23, 2026 - These firms have invested heavily in building out data centers and on extraordinary pay packages for their key employees. This spending, along with gains to investors, has turbo-charged state income tax receipts.
https://lao.ca.gov/Publications/Report/5104

The 2016-17 Budget: Analysis of Child Care and Preschool Proposals

Feb 24, 2016 - To create more transparency in terms of who is being served, we recommend the state link the income eligibility cap with recent SMI data. For the past several years, the state has linked the income cap to 70  percent of the 2007 SMI.
https://lao.ca.gov/Publications/Report/3367

^[PDF] Improving State Nursing Programs to Ensure an Adequate Health Workforce

Improving State Nursing Programs to Ensure an Adequate Health Workforce 2006 2007 2008 2009 2010 2011 2012 2013 2014 LAO Adjustmenta UCSF Supply Projectionsb Demand: UCSF Projections a Accounts for recent increase in public sector enrollment slots and projected future increase in such slots. b Uses graduation data from 2003-04 and does not assume
https://lao.ca.gov/2007/nursing/nursing_052907.pdf

How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog]

Mar 9, 2026 - By most measures, the global financial crisis was more severe than the dot-com crash. The state 's unemployment rate, for example, peaked at 7 percent following the dot-com crash but reached nearly double that during the financial crisis and remained elevated for much longer.
https://lao.ca.gov/LAOEconTax/Article/Detail/852

How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog]

Mar 9, 2026 - By most measures, the global financial crisis was more severe than the dot-com crash. The state 's unemployment rate, for example, peaked at 7 percent following the dot-com crash but reached nearly double that during the financial crisis and remained elevated for much longer.
https://lao.ca.gov/LAOEconTax/article/Detail/852

^[PDF] Overview of Efforts to Modernize EDD’s Benefit Systems

First state effort to combine UI, DI, and PFL programs under a single, modern data system. „ 2020—Pandemic-era UI Strike Team Recommends Pause to BSM. Staffing and technology expertise is redirected from the BSM project to implement pandemic-era federal UI programs and address unprecedented workload and delays. „ 2022 and Ongoing—BSM Project “Reimagined” as EDDNext.
https://lao.ca.gov/handouts/revtax/2026/Overview-of-Efforts-to-Modernize-EDD-Systems-022426.pdf