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K-12 Education (351)
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The 2019-20 May Revision: Analysis of the May Revision Education Proposals

May 15, 2019 - To prioritize limited resources, the state could continue to address its unfunded pension liability at CalPERS or CalSTRS before focusing on UCRP. For both CalPERS and CalSTRS, the state has a clearer responsibility to address unfunded liabilities, as the state sets associated pension benefits and contribution rates.
https://lao.ca.gov/Publications/Report/4048

The 2025-26 Budget: School Nutrition

Mar 4, 2025 - State School Nutrition Program Supplements Federal Reimbursement. State law sets a state rate for free meals, which supplements the federal rate for free meals. For paid and reduced ‑priced meals, the state provides funds to match the combined state and federal rate for free meals.
https://lao.ca.gov/Publications/Report/5001

The 2025-26 Budget: Department of Developmental Services

Mar 5, 2025 - Ensure Department ’s Submission for Federal Funding Aligns With State Documentation. As of January 2025, the department stated that it was aiming to submit its PAPD to the United States Centers for Medicare & Medicaid Services (CMS) in early 2025.
https://lao.ca.gov/Publications/Report/5008

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: Transitional Kindergarten Multilingual Learner Screeners

Feb 26, 2025 - Districts Use State-Developed Assessments to Determine English Language Proficiency. Districts use a set of state-developed assessments —known as the English Language Proficiency Assessments for California (ELPAC) —to determine a student ’s English proficiency.
https://lao.ca.gov/Publications/Report/4990

Overview of Local Control Funding Formula and K-12 Pension Costs [Publication Details]

Mar 7, 2017 - Overview of Local Control Funding Formula and K-12 Pension Costs [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/3606

The 2025-26 Budget: Transitional Kindergarten

Feb 18, 2025 - State Has Supported TK Expansion Through Several Initiatives. In 2021 ‑22 and 2022 ‑23, the state provided a total of $1.2  billion in one ‑time funding to support TK expansion. These  augmentations include: Facility Support ($590   Million).
https://lao.ca.gov/Publications/Report/4968

The 2025-26 Budget: Expanded Learning Opportunities Program

Feb 20, 2025 - As a result, additional district enrollment is unlikely to create significant future cost pressure for the state after the phase in of TK, and could potentially reduce state costs over the long term.
https://lao.ca.gov/Publications/Report/4977

The 2022-23 Budget: Overview of the Governor's Budget

Jan 13, 2022 - The Legislature could use the funding it frees up from funding fewer proposals to address district cost pressures (such as rising pension costs), or it could set this funding aside in the Proposition  98 Reserve for future allocation.
https://lao.ca.gov/Publications/Report/4492

The 2025-26 Budget: Proposition 98 Guarantee and K-12 Spending Plan

Feb 13, 2025 - Increases Future State Costs? When Would State Decide How to Allocate the Funding? a Governor ’s settle ‑up proposal Yes
https://lao.ca.gov/Publications/Report/4963