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Starting in fiscal year 2027, this bill requires state agencies that charge fees — either to the public or to other state agencies for internal services — to submit detailed cost and rate information to the Governor's Office of Planning and Budget and the Office of the Legislative Fiscal Analyst before collecting those fees, and to report annually on what they actually spent and collected. Agencies that collect fees without meeting these disclosure requirements must refund the money. This gives legislative budget overseers better visibility into whether state agencies are charging fees that accurately reflect their actual costs, which could affect how the Legislature reviews and approves agency budgets going forward.