The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - New Tax Expenditures of $150   Million. The Governor ’s budget includes some revenue proposals, which would expand existing tax expenditures and create new ones. This includes increasing the existing film tax credit from $330  million to $750  million per year and excluding some military retirement income from taxation.
https://lao.ca.gov/Publications/Report/4951

The 2024-25 California Spending Plan: Housing and Homelessness

Oct 16, 2024 - Specifically, the budget requires grantees to report more frequently on their expenditures; report on additional performance measures and adopt corrective action plans for those not meeting program goals; and, as a condition of receiving additional funding, comply with certain requirements in local housing plans.
https://lao.ca.gov/Publications/Report/4936

The 2025-26 Budget: CalWORKs

Feb 19, 2025 - Our office independently forecasts CalWORKs grant increases triggered by growth in realignment revenue (a share of state sales tax and vehicle license fee revenues dedicated to counties). While our estimates have differed from the administration ’s previously, at this time, our two offices ’ estimates are similar.
https://lao.ca.gov/Publications/Report/4969

The 2025-26 Budget: In-Home Supportive Services

Mar 6, 2025 - Though expenditures for the Backup Provider system have grown over time, the ramp up for this program has continued to remain below expectations. Since the program began in October 2022 through June 2024 (the most recent month of expenditures data), less than $900,00 0 total funds have been spent on Backup Provider services.
https://lao.ca.gov/Publications/Report/5009

The 2025-26 Budget: Child Welfare

Feb 13, 2025 - Additionally, both our office and the administration project significant budget deficits in future years, meaning the Legislature will need to identify additional budget solutions to keep future expenditures balanced with forecasted revenue growth.
https://lao.ca.gov/Publications/Report/4962

Preliminary Assessment of Significant Changes to State's Technology Project Approval and Oversight Processes

Apr 29, 2025 - GenAI = generative artificial intelligence; POC = proof of concept; CalHHS = California Health and Human Services Agency; Caltrans = California Department of Transportation; CDPH = California Department of Public Health; CDTFA = California Department of Tax and Fee Administration; DOF = Department of Finance; EDD = Employment Development Department; and HCD = Department of Hous ing and Community Development.
https://lao.ca.gov/Publications/Report/5034

The 2023-24 Budget: Overview of the Governor's Budget

Jan 13, 2023 - We define a delay as an expenditure reduction that occurs in the budget window (2021 ‑22 through 2023 ‑24), but has an associated expenditure increase in a future year of the multiyear window (2024 ‑25 through 2026 ‑27).
https://lao.ca.gov/Publications/Report/4662

The 2024-25 California Spending Plan: Human Services

Oct 2, 2024 - Supplemental Security Income/State Supplementary Payment (SSI/SSP) The 2024-25 spending plan provides a total of $11.3  billion (all funds) for SSI/SSP in 2024-25, which is $171  million more than estimated expenditure levels in 2023-24.
https://lao.ca.gov/Publications/Report/4933/4

The 2024-25 Budget: IS and IT Project Proposal Tables

Feb 9, 2024 - IT = information technology; CDT = California Department of Technology; TF = total funds; GF = General Fund; OF = other funds; EDD  =  Employment  Development Department; CalSTRS = State Teachers ’ Retirement System; PSP = Pension Solution Project; N/A = not applicable; CalHHS  =  California Health and Human Services Agency; DSS = Department of Social Services; CWS ‑CARES = Child Welfare Services
https://lao.ca.gov/Publications/Report/4836

The 2024-25 Budget: Child Care

Apr 15, 2024 - As part of the 2022 ‑23 budget package, the state eliminated the cannabis cultivation tax, which provided roughly one ‑fifth of Proposition  64 tax revenue. Recognizing the resulting fiscal risk, the budget package also established a target funding level for programs that receive Proposition  64 revenues (the “2020 ‑21  baseline ”) and included provisions intended to keep funding from falling below that target.
https://lao.ca.gov/Publications/Report/4893