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The 2023-24 Budget: Equity Multiplier and Accountability Proposals


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The 2023-24 California Spending Plan: Proposition 98 and K-12 Education

November 28, 2023 - This post summarizes overall Proposition 98 funding and K-12 education spending in the 2023-24 budget package. It is part of our Spending Plan series, which contains posts focused on each major sector of the state budget.

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[PDF] Increasing Transparency of County Office of Education Spending

March 14, 2024 - This report, prepared at the request of the Legislature, makes recommendations primarily intended to increase transparency of operations and activities at county offices of education.

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An Overview of the Local Control Funding Formula

July 29, 2013 - The LCFF, enacted as part of the 2013-14 budget package, establishes a new uniform funding formula and a new system of academic accountability. The formula replaces revenue limits and most categorical programs with uniform base rates for all pupils and provides significantly more funding for English learner and low-income students. The new system of academic accountability requires school districts and charter schools to publicly report how they will use the funds provided under the formula, as well as establishes a new system of support and intervention support for underperforming school districts and charter schools. While the transition to the LCFF begins in 2013-14, it will take several years before all provisions are fully implemented and districts and charter schools are fully funded to formula targets. Moreover, a number of key decisions have yet to be made regarding the implementation of the new fiscal and academic accountability provisions.

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Review of School Districts' 2014-15 Local Control and Accountability Plans

January 20, 2015 - This report examines Local Control Accountability Plans (LCAPs) for 50 school districts to evaluate whether they reflect thoughtful strategic planning and meet statutory requirements. We find that fulfilling all of the statutory LCAP requirements is a challenging undertaking for districts. Requiring districts to cover every area required in statute—regardless of local conditions—reduces the time and energy districts can spend on areas in need of greatest attention. We recommend the Legislature allow districts to focus their plans on their highest priority areas rather than require them to address all eight state-specified priority areas. We also find that the information in districts’ LCAPs related to the services they will provide to EL/LI students is often unclear and difficult to understand. We recommend several changes that would improve the quality of this information. We also recommend the Legislature clarify the metrics districts can include in their plans. Additionally, we recommend the state disseminate model LCAPs to help districts improve their plans moving forward.

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[PDF] Overview of New Funding and Accountability System (A)

March 4, 2014 - Presented to Assembly Budget Subcommittee No. 2 on Education Finance

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[PDF] Overview of New Funding and Accountability System (S)

March 6, 2014 - Presented to Senate Budget and Fiscal Review Subcommittee No. 2 on Education

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[PDF] The Local Control Funding Formula for School Districts and Charter Schools

January 9, 2023 - In this brief, we provide some historical background on the implementation of the Local Control Funding Formula (LCFF), describe how the formula works for school districts and charter schools, describe how the formula was phased in, and explain requirements for districts to adopt plans that describe how LCFF funding will be spent.

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[PDF] Overview of the Academic Accountability System for School Districts

March 12, 2019 - Assembly Budget Subcommittee No. 2 on Education Finance

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[PDF] Local Control Funding Formula Implementation

March 19, 2015 - Presented to Senate Budget and Fiscal Review Subcommittee No. 1 on Education

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[PDF] Local Control Funding Formula

May 20, 2013 - Presented to Assembly Budget Subcommittee No. 2 on Education Finance

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[PDF] Overview of the Local Control Funding Formula and Local Control and Accountability Plans

March 10, 2015 - Presented to Assembly Budget Subcommittee No. 2 on Education Finance

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[PDF] The 2018-19 Budget: Analysis of the May Revision Education Budget Proposals

May 14, 2018 - In this report, we analyze the 2018-19 May Revision education proposals. We first provide an overview of Proposition 98 funding and then focus on the Governor’s major proposals for K‑12 education, child care and preschool, community colleges, universities, and student financial aid. In the pages that follow, we offer many specific recommendations for the Legislature to consider. Our package of recommendations includes adopting some proposals, modifying others in certain ways, rejecting others but inviting better proposals next year, and rejecting some proposals in their entirety.

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[PDF] The 2022-23 Budget: K-12 Early Literacy Proposals

February 15, 2022 - This post provides background on school funding and literacy, describes the Governor’s K-12 early literacy proposals for schools, and offers associated assessments and recommendations to the Legislature.

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[PDF] Overview of the Statewide System of Support for School Districts

March 22, 2018 - Presented to Senate Budget and Fiscal Review Subcommittee No. 1 on Education

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Narrowing California’s K-12 Student Achievement Gaps

January 31, 2020 - In response to concerns over K‑12 student achievement gaps, the Legislature tasked our office with convening a work group on the topic and submitting a report. The required report needed to: (1) examine data on K‑12 student achievement gaps, (2) identify funding provided for disadvantaged and low‑performing students, (3) assess existing state efforts to serve these students, and (4) develop options for better supporting these students. This report responds to these requirements.