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Report

How Will the Changing Landscape Affect California’s Health Care System?

May 4, 2026 - In this report, we analyze how the changing fiscal and policy landscape will affect California’s health care system, including health coverage, hospitals, clinics, private health insurance, and county programs. We also provide key issues to consider regarding these effects.


Post

The 2026-27 Budget: K-12 Mandates

May 1, 2026 - The Commission on State Mandates (the Commission) recently found two new requirements to be reimbursable state mandates: (1) offering menstrual products in public school restrooms and (2) confirming that public high school students complete the Free Application for Federal Student Aid or California Dream Act Application. In this post, we provide background on school mandates, then describe our assessment and recommendations for each of the new mandates. This post fulfills a requirement for our office to analyze new mandates, as specified in Section 17562 of the Government Code.


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The 2026-27 Budget: Update on Local Control Funding Formula Costs

May 1, 2026 - In February 2026, CDE certified P-1 data for 2025-26 and annual data for 2024-25. In addition to preliminary ADA, the P-1 data also includes preliminary estimates of total LCFF costs and other associated data. In this post, we describe our findings from the updated data and the fiscal implications of this data on the Governor’s January budget LCFF estimates for 2025-26 and 2026-27.


Report

Understanding $100 Billion in Spending Growth: Causes and Fiscal Implications

April 28, 2026 - Since 2019-20, General Fund spending has grown just over $100 billion—from $146 billion in 2019-20 to $248 billion under the Governor’s budget proposal for 2026-27. This report assesses the causes and fiscal implications of this growth in order to inform decision-making going forward.


Handout

High-Speed Rail Draft 2026 Business Plan

April 27, 2026 - Presented to: Senate Committee on Transportation


Handout

Major H.R. 1 Changes in CalFresh

April 8, 2026 - Presented to: Assembly Select Committee on CalFresh Enrollment and Nutrition


Handout

Overview of Wildfire Prevention and Response Funding

April 8, 2026 - Assembly Budget Subcommittee No. 4 on Climate Crisis, Resources, Energy and Transportation


Handout

H.R. 1 Financing Impact on Medi-Cal Providers

April 6, 2026 - Assembly Budget Subcommittee No. 1 on Health


Post

The 2026-27 Budget: California Education Learning Lab

March 25, 2026 - This post assesses the Governor’s budget proposal to retain the California Education Learning Lab.


Post

The 2026-27 Budget: Bureau for Private Postsecondary Education

March 25, 2026 - This post assesses the Governor’s proposal to provide a General Fund appropriation for the Bureau for Private Postsecondary Education, a regulatory agency within the Department of Consumer Affairs.


Report

Comparing Options to Raise and Lower Taxes

March 24, 2026 - This report lays out various options to raise and lower taxes in California and offers a comparative evaluation of those options in the areas of budgeting, economy, taxpayer experience, progressivity, and fairness.


Brief

The 2026-27 Budget: Child Care and State Preschool

March 19, 2026 - In this brief, we assess the Governor’s 2026-27 proposals for child care and State Preschool and provide associated recommendations.


Post

The 2026-27 Budget: Governor’s Office of Land Use and Climate Innovation Proposals

March 19, 2026 - In this post, we assess the Governor's budget augmentation proposals for the Office of Land Use and Climate Innovation's administrative and policy activities and statutorily required activities.


Handout

Realignment and County Indigent Health Care Programs

March 19, 2026 - Presented to: Senate Budget Subcommittee No. 3 on Health and Human Services


Brief

The 2026-27 Budget: In-Home Supportive Services

March 18, 2026 - In this brief, we analyze and provide background on the primary cost drivers of the In-home Supportive Services (IHSS) program, describe and analyze the Governor’s budget proposals related to IHSS, and provide additional considerations and questions for the Legislature to ask regarding the Governor’s proposals.