The 2020-21 Budget: California's Spring Fiscal Outlook

May 8, 2020 - Historically, the state has provided the minimum level of funding for schools and community colleges, even when those levels result in year ‑over ‑year reductions. This approach, however, would involve extraordinary reductions in overall education funding.
https://lao.ca.gov/Publications/Report/4228

^[PDF] Major Budget Issues: K-12 Education

We estimate mandate claims for 2007-08 will total about $185 million ($160 million for K-12 mandates and $25 million for CCC mandates). Combined with unpaid prior-year mandate costs, we estimate the state would end 2007-08 with about $550 million in mandate debt.
https://lao.ca.gov/handouts/education/2007/Major_Budget_Issues_031307.pdf

^[PDF] Major Budget Issues: K-12 Education

We estimate mandate claims for 2007-08 will total about $185 million ($160 million for K-12 mandates and $25 million for CCC mandates). Combined with unpaid prior-year mandate costs, we estimate the state would end 2007-08 with about $550 million in mandate debt.
https://lao.ca.gov/handouts/education/2007/Major_Budget_Issues_030607.pdf

What Do Unanticipated Revenues Mean for the Surplus? [EconTax Blog]

Sep 20, 2021 - They are: Proposition 98: Spending on Schools and Community Colleges. The Proposition 98 formulas determine the minimum amount the state must spend on schools and community colleges each year. The formulas account for changes in General Fund revenue as well as other inputs, such as changes in school enrollment and the level of spending on schools and community colleges in the previous year.
https://lao.ca.gov/LAOEconTax/Article/Detail/697

^[PDF] Key Requirements of Race to the Top Grants: Review of Final Application

Update on Race to the Top (RTTT) Timeline 2L E G I S L A T I V E A N A L Y S T ’ S O F F I C E December 2, 2009 Final RTTT Criteria and Point System Selection Criteria Points State Success Articulating state's reform agenda and local participation in it 65 Building strong statewide capacity to implement, scale up, and sustain proposed plans 30 Demonstrating signifi cant progress in raising
https://lao.ca.gov/handouts/education/2009/Key_Requirements_of_Race_to_the_Top_Grants_Review_of_Final_Application_120209.pdf

LAO Publications

Format: Update on School District Retiree Health Benefits September 25, 2017 - School districts face growing cost pressure related to the health benefits they provide for their retired employees. The first section of this post explains how districts structure their retiree health benefits, and the second section analyzes historical spending levels and future liabilities.
https://lao.ca.gov/publications?page=12&year=0&publicationType=0

LAO Publications

Format: Update on School District Retiree Health Benefits September 25, 2017 - School districts face growing cost pressure related to the health benefits they provide for their retired employees. The first section of this post explains how districts structure their retiree health benefits, and the second section analyzes historical spending levels and future liabilities.
https://lao.ca.gov/Publications?page=12&year=0&publicationType=0

LAO 2003-04 Budget Analysis: Education, Class Size Reduction

We suggest that participating schools be allowed to select fr om among the following five reform strategies. Three of the strategies would involve some variant of class size reduction, in which participating school districts could reduce cert ain classes even further (for example, to 15 students per class), while ensuring remaining classes were enlarged by no greater magnitude (for example, no more than 25 students per class).
https://lao.ca.gov/analysis_2003/education/ed_9_class_size_anl03.htm

^[PDF] The 2016-17 Budget: Proposition 98 Education Analysis

In many cases, the causes of these fluctuations will have been rooted in developments, such as hiring surges due to demographic changes or class size reduction policies, that occurred 25 to 30 years earlier.
https://lao.ca.gov/Reports/2016/3355/prop-98-analysis-021816.pdf

^[PDF] State Taxation

The measure includes intent language to neither increase nor decrease funding for schools governed by Proposition 98. FISCAL EFFECTS OF THE INITIATIVE Revenue Impacts The measure would increase revenues as a result of changes to the insurance tax, CT, and PIT, and by imposing a new oil severance tax.
https://lao.ca.gov/ballot/2005/050102.pdf