Third Round of Federal Higher Education Relief Funding

May 3, 2021 - Institutions are to spend HEERF base funds within one calendar year from the date they receive their last award. Federal guidance indicates that institutions may also, under certain circumstances, request an extension of up to one additional year to spend the funds.
https://lao.ca.gov/Publications/Report/4421

Overview of Special Education Funding Models

Dec 17, 2021 - As a result, schools have reported covering an increasing share of their special education expenditures with local general purpose funding. State Has Provided Significant Special Education Base Augmentations in Recent Years.
https://lao.ca.gov/Publications/Report/4486

Schools notifying parents of a student’s gender identity; school, college, and university sex-segregated facilities and athletic programs and activities; and certain gender-affirming medical treatment

Nov 14, 2023 - Schools notifying parents of a student’s gender identity; school, college, and university sex-segregated facilities and athletic programs and activities; and certain gender-affirming medical treatments for individuals under the age of 18 years.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-027

Update on State and School District Reserves [Publication Details]

Apr 5, 2020 - Update on State and School District Reserves [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4216

^[PDF] LAO 1995 Budget Analysis: K-12 Education Chapter

Insufficient 25 Percent Carryover. Our analysis of The SDE federal fund expenditures indicates that sufficient “25 percent” funds no longer exist to support the full three-year plan. The three-year plan calls for spending $8.7 million in 25 percent funds in the next two years ($4.9 million in 1995-96 and and $3.9 million in 1996-97).
https://lao.ca.gov/analysis_1995/K-12_Education_anl95.pdf

^[PDF] California’s Major Revenue Sources and Tax Agencies

Due to its reliance on the volatile high-income PIT base, year-to-year changes in Proposition 30 revenue are diffi cult to predict.  Not Necessarily a “Cliff Effect” as Proposition 30 Expires. The state budgets on a fi scal year basis (July to June), not a calendar year basis.
https://lao.ca.gov/handouts/localgov/2015/Major-Rev-Sources-Tax-Agencies-022315.pdf

The California State Bar: Considerations for a Fee Increase

Jun 26, 2019 - The State Bar ’s contribution rates to CalPERS to fund employee pension benefits are expected to nearly double between 2017 ‑18 and 2024 ‑25 from 12. 3  p ercent of payroll to 21. 6  p ercent of payroll.
https://lao.ca.gov/Publications/Report/4080

^[PDF] The 2021-22 Budget: Public School Restrooms Feminine Hygiene Products Mandate

Removing these higher claims from the data reduces the per-student costs by roughly 25 percent. Commission Undercounts Female Student Enrollment in Applicable Schools. To extrapolate its ongoing per-pupil costs statewide, the Commission multiplies its per-student rates by its estimate of female student enrollment in grades 6-12 at schools with 40 percent or more low-income students (about 919,000).
https://lao.ca.gov/reports/2021/4392/School-Feminine-Hygiene-Products-Mandate-030121.pdf

^[PDF] The 2021-22 Budget: State Correctional Population Outlook

Specifically, we estimate that the population will be around 100,000 through 2024-25—a population level not seen since the early 1990s. 20,000
https://lao.ca.gov/reports/2020/4304/correctional-population-outlook-111920.pdf

^[PDF] The 2023-24 Budget: Child Care Proposals

As these one-time federal funds expire, the administration intends to use General Fund to backfill for these costs, resulting in higher General fund costs in 2024-25. We continue to work with DSS to understand the amount and fund source of backfill dollars included in 2023-24 and how these levels increase in future years as the remaining one-time federal funds expire in September 2024.
https://lao.ca.gov/reports/2023/4672/Child-Care-Proposals-020923.pdf