Excess ERAF: A Review of the Calculations Affecting School Funding [Publication Details]

Mar 6, 2020 - We recently found that some counties are calculating excess ERAF in ways that seem contrary to state law and shift too much property tax revenue from schools to other agencies. We have three specific concerns related to the calculation of excess ERAF that together affect about $350 million in annual property tax revenue.
https://lao.ca.gov/Publications/Detail/4193

The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - Significant Changes to Solutions From June 2024 Budget Package Managed Care Organization (MCO) Tax Package. Some of the largest budget solutions in the June budget package involved the MCO tax, a tax on health plans that supports the Medi ‑Cal program.
https://lao.ca.gov/Publications/Report/4951

The 2025-26 Budget: Proposition 98 Guarantee and K-12 Spending Plan [Publication Details]

Feb 13, 2025 - This brief examines the estimates of the Proposition 98 guarantee in the Governor’s budget and assesses the overall structure of the Governor’s plan for K-12 funding. It also examines a few of the larger spending proposals and the proposal to delay a $1.6 billion settle-up payment. Update (2/21/25): This brief has been updated to reflect our office’s estimate of the K-12 COLA (2.26 percent).
https://lao.ca.gov/Publications/Detail/4963

The 2025-26 Budget: California State University

Feb 25, 2025 - From 2019 through 2023, the median gross rent in Sacramento County increased at an average annual rate of 7.5  percent. In 2023, the median gross rent in Sacramento County was $1,702. Though Fellows may be able to find less expensive rent and share housing, spending $1,000 per month on rent and utilities would equate to 31  percent of their paycheck.
https://lao.ca.gov/Publications/Report/4989

The 2025-26 Budget: Educator Workforce

Mar 7, 2025 - Funding would be available to local education agencies (LEAs) —school districts, charter schools, and county offices of education (COEs) —for any school that has K ‑3 enrollment and an EL/LI share of at least 94  percent.
https://lao.ca.gov/Publications/Report/5012

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 2025-26 Budget: Transitional Kindergarten

Feb 18, 2025 - In 2021 ‑22, the state provided $200  million Proposition  98 General Fund to all local education agencies (LEAs) —districts, charter schools, and county offices of education —that operate kindergarten programs.
https://lao.ca.gov/Publications/Report/4968

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

Nov 28, 2023 - The budget provides $632,000 to offset reductions in property tax revenue experienced by basic aid school districts affected by the Kincade Fire, a wildfire that burned in Sonoma County in the fall of 2019.
https://lao.ca.gov/Publications/Report/4818

CalFacts 2024 [Publication Details]

Dec 2, 2024 - CalFacts presents a wide range of facts and trends about the state's economy, finances, and programs.
https://lao.ca.gov/Publications/Detail/4942

The 2025-26 Budget: School Nutrition

Mar 4, 2025 - Local education agencies (LEAs) —school districts, charter schools, and county offices of education —now are required to provide one free breakfast and one free lunch per school day to any student requesting a meal.
https://lao.ca.gov/Publications/Report/5001