We recommend the deletion of $10.8 million from the General Fund requested by the California Department of Forestry and Fire Protection (CDFFP) for fire apparatus and helicopters because the proposal lacks details and the plan to purchase helicopters is premature. We also recommend the deletion of $9 million from the General Fund proposed for year-round firefighting staffing in Southern California because the proposal has not been justified. Finally, we recommend a number of actions to improve legislative oversight over CDFFP’s receipt and use of unanticipated federal funds.