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

Mar 18, 2025 - Recent evidence from academic research has found that the California Competes tax credit is fairly effective at increasing employment and providing an economic benefit to the state, especially relative to other tax expenditure programs in California and elsewhere.
https://lao.ca.gov/Publications/Report/5018

The 2020-21 Spending Plan: Housing and Homelessness

Oct 8, 2020 - This action authorizes an additional year of the tax credit that was originally provided in 2019 ‑20 for 2020 ‑21. This additional tax expenditure brings total credits to $1  billion across the past two years.
https://lao.ca.gov/Publications/Report/4278

Improving Legislative Oversight of Emergency Authorities

Apr 10, 2025 - California Constitution Establishes Core Powers of the Legislature Legislature Responsible for Enacting Laws, Appropriating Funds, and Levying Taxes. The California Constitution establishes three kinds of power exercised by the state government: legislative, executive, and judicial.
https://lao.ca.gov/Publications/Report/5029

The 2023-24 California Spending Plan: Housing and Homelessness

Oct 19, 2023 - A spending delay is an expenditure reduction proposed for the budget window (2021-22 through 2023-24) with an associated, offsetting cost increase in a future year of the multiyear (2024-25 through 2026-27).
https://lao.ca.gov/Publications/Report/4808

The 2025-26 Budget: Department of Real Estate

Mar 19, 2025 - As proposed, the Real Estate Fund was projected to end 2025-26 with a negative fund balance, as total spending ($74.9  million, which includes expenditures related to statewide administrative costs and BCSH) would exceed total resources ($73.2  million) by about $1.7  million.
https://lao.ca.gov/Publications/Report/5019

The 2025-26 Budget: EDDNext [Publication Details]

Feb 25, 2025 - These include: (1) remove extended encumbrance and expenditure deadlines; (2) add a notification period for the Joint Legislative Budget Committee to review final project documentation for the proposed Integrated Case Management System / Integrated Data Management IT project; (3) require the California Department of Technology to publish oversight reports every other month; and, (4) require EDD to provide quarterly legislative meetings.
https://lao.ca.gov/Publications/Detail/4985

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

Feb 24, 2025 - Under the proposal, these funds would be available for expenditure until June 30, 2029. (Unspent funds from 2022-23 and 2023-24 have already reverted.) Assessment Administration Seeks Additional Time in Pilot Phase.
https://lao.ca.gov/Publications/Report/4982

The 2025-26 Budget: EDDNext

Feb 25, 2025 - However, the 2025-26 Governor ’s budget proposes to use the same legislative oversight mechanisms as in previous fiscal years —that is, an expenditure plan to access one-quarter of project funding and quarterly progress reports.
https://lao.ca.gov/Publications/Report/4985

The 2021-22 Spending Plan: Other Provisions

Sep 23, 2021 - The budget language also limits the total cost of any solution to no more than $5  million, requires that CDT submit a prioritized list of solutions to the Department of Finance for review and approval prior to expenditure of the funding, and report to the Legislature on a semiannual basis (among other information) the expenditures from the fund and the solutions funded.
https://lao.ca.gov/Publications/Report/4452

The 2024-25 Budget: Proposed Reductions to State Operations

May 21, 2024 - Employee compensation is a significant portion of state operation expenditures. In some departments, more than 80  percent of state operation expenditures are for state employee salaries and benefits.
https://lao.ca.gov/Publications/Report/4903