State Budget Effects of Recent Federal Actions to Address COVID-19

Apr 5, 2020 - For example, if both the City of Los Angeles and Los Angeles County request funds, the city will receive funding based on its population and the county will receive funding based on its population excluding the city ’s population.
https://lao.ca.gov/Publications/Report/4217

The 2024-25 Budget: The Governor’s Proposition 98 Funding Maneuver

Feb 15, 2024 - This is because prior ‑year taxes usually have been filed and associated revenues collected by April of any given year. Due to the state conforming to federal tax filing extensions, however, the Legislature only gained a complete picture of 2022 ‑23 tax collections late in 2023 —after the fiscal year already ended.
https://lao.ca.gov/Publications/Report/4840

The 2020-21 Budget: School District Budget Trends

Jan 21, 2020 - For example, Kern, Fresno, Sacramento, Placer, El  Dorado, and San Francisco Counties have seen their attendance increase. Given demographic projections, some of these counties may see slower growth or even declines over the next decade.
https://lao.ca.gov/Publications/Report/4136

The 2023-24 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 16, 2022 - Local Property Tax Estimates Reflect Trends in the Housing Market. Growth in property tax revenue is linked with growth in the housing market, but this growth typically lags the market by a few years.
https://lao.ca.gov/Publications/Report/4648

The 2021-22 Budget: The Fiscal Outlook for Schools and Community Colleges

Nov 18, 2020 - Similar to the June budget, we also assume the state addresses a recent issue related to property tax allocations in certain counties (see box below). Figure 3 Updating Prior ‑ and Current ‑Year Estimates of the Minimum Guarantee (In Millions)
https://lao.ca.gov/Publications/Report/4298

The 2022-23 California Spending Plan: Proposition 98

Oct 24, 2022 - This includes an increase to the county operations grant, which provides flexible funding for COEs and is intended to support regional services to school districts. Only COEs that are funded at their target LCFF entitlement will receive additional funding through the increase in the county operations grant.
https://lao.ca.gov/Publications/Report/4641

The 2023-24 Budget: One-Time K-12 Spending Proposals

Feb 16, 2023 - Additionally, $3  million was provided for a lead county office of education (COE) to provide statewide professional development and technical assistance focused on effective literacy instruction in early grades.
https://lao.ca.gov/Publications/Report/4688

The 2022-23 Budget: Update on K-12 Student Attendance

May 11, 2022 - The  counties that have experienced the largest ADA declines during the pandemic are small rural counties located in the Sierras and Northern California. Among more populous counties, San  Francisco and Los Angeles Counties have had the largest declines (11.4  percent and 11.1  percent,  respectively).
https://lao.ca.gov/Publications/Report/4595

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

Feb 6, 2017 - Like the school district LCFF, the COE LCFF is funded by a combination of state General Fund and local property tax revenue, with the proportion of each fund source varying by county. COEs have flexibility to use all LCFF funds (from either part of the formula) for any purpose.
https://lao.ca.gov/Publications/Report/3547

The 2020-21 Budget: The Fiscal Outlook for Schools and Community Colleges

Nov 20, 2019 - In these years, changes in property tax revenue do not offset General Fund spending.) Our lower property tax estimate mainly reflects reductions in the amount of associated funding shifted from cities, counties, and other local governments to schools and community colleges.
https://lao.ca.gov/Publications/Report/4113