The 2017-18 Budget: Analysis of Special Education “Disconnect”

Mar 1, 2017 - Prior to 2013 ‑14, the state also included federal funds in the AB 602 formula. Due to complicated interactions between state and federal law, the state removed federal funds from AB 602 calculations starting in 2013 ‑14.
https://lao.ca.gov/Publications/Report/3598

The 2017-18 Budget: Analysis of Special Education “Disconnect” [Publication Details]

Mar 1, 2017 - Since 2013-14, the state has experienced a disconnect between the funding allocated for special education and the funding level specified by state law. In this web post, we explain the source of this disconnect and offer two options for rectifying it.
https://lao.ca.gov/Publications/Detail/3598

The 2017-18 Budget: Federal Funding For K-12 Education

Feb 15, 2017 - California provides state funding for s imilar purposes as ESSA. Most notably, the state provides significant funding targeted for low-income students and English learners under its main per-pupil funding formula.
https://lao.ca.gov/Publications/Report/3564

The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision

Feb 10, 2017 - The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision The 2017-18 Budget County Offices of Education and the Minimum State Aid Provision Our 2016-17 Proposition 98 Education Analysis provided an in-depth analysis of the county office of education (COE) “minimum state aid” provision.
https://lao.ca.gov/Publications/Report/3554

The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision [Publication Details]

Feb 10, 2017 - The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision [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/3554

The 2017-18 Budget: Proposition 98 Education Analysis

Feb 9, 2017 - Pension Costs In this section, we provide background on school district pension costs, compare LCFF funding increases with pension cost increases over the past few years, project these increases for 2017 ‑18 and the next few years, and discuss how the cost increases likely are affecting different types of school districts.
https://lao.ca.gov/Publications/Report/3549

Volatility of the Personal Income Tax Base

Feb 8, 2017 - In addition, under federal and state tax laws, essentially none of the items classified as employer ‑paid benefits are taxable at the time the contribution is made. For example, California does not tax pension contributions when they are made but rather taxes pension income employees receive in retirement.
https://lao.ca.gov/Publications/Report/3548

Re-Envisioning County Offices of Education: A Study of Their Mission and Funding

Feb 6, 2017 - State Tasks COEs With Various Other Compliance Activities. For the most part, these activities relate to ensuring districts are following various state laws and have submitted accurate data to the state.
https://lao.ca.gov/Publications/Report/3547

Re-Envisioning County Offices of Education: A Study of Their Mission and Funding [Publication Details]

Feb 6, 2017 - Because oversight of school districts’ budgets and academic plans likely is both more effective and efficient when performed at the regional rather than state level, we recommend the Legislature fund COEs directly for these activities.
https://lao.ca.gov/Publications/Detail/3547

A Historical Review of Proposition 98

Jan 18, 2017 - State Sometimes Has Settled Up Immediately. Sometimes the state has settled up as a fiscal year is ending. For example, in 2014 –15 , an upward revision to the estimate of state General Fund revenue increased the minimum guarantee by $5.4  billion, and the state provided the corresponding Proposition  98 augmentation as part of its June 2015 budget package.
https://lao.ca.gov/Publications/Report/3526