LAO 2005 Budget Perspectives and Issues: Major Expenditure Proposals

For Los Angeles Unified School District , for instance, the study suggests the district needs to set aside $500  million each year for the next 30 years to pay for these benefits. We suggest several steps the Legislature could take to begin addressing this issue.
https://lao.ca.gov/analysis_2005/2005_pandi/pi_part_4b_anl05.htm

^[PDF] Insufficient ERAF: Examining A Recent Issue in Local Government Finance

Thus, $25 million of the ERAF resources were first used to offset state expenditures in county special education programs ($7 million), with the remaining funds ($18 million) returned to cities, counties, and special districts as excess ERAF.
https://lao.ca.gov/reports/2012/localgov/ERAF/eraf-121812.pdf

^[PDF] Initial Review of CSU’s Early Start Program

• High School Preparation. Is current high school preparation adequate for college success? Should CSU strengthen required high school coursework, for example by requiring a fourth year of math? Why are students not becoming college ready during their senior year after taking the EAP in their junior year?
https://lao.ca.gov/reports/2014/education/early-start/CSU-Early-Start-011414.pdf

^[PDF] LAO 1996 Budget Analysis: Higher Education Chapter

The state provided loans of $17 million to $25 million per segment per year. These loans are being repaid through augmentations to the UC and CSU General Fund bud- gets. Although the 1996-97 budget proposes a change in funding source for UC and CSU deferred maintenance—no loans this year—it essen- tially continues the previous years' approach.
https://lao.ca.gov/analysis_1996/a96f.pdf

LAO 2004 Budget Analysis: Governor's Categorical Consolidation Proposal

Because induction programs are required for new teachers, BTSA funds are distributed based on the number of first- and second-year teachers working in each district. As a result, district allocations of BTSA funds change over time.
https://lao.ca.gov/analysis_2004/education/ed_04_cat_consolidation_anl04.htm

LAO Analysis of the 2002-03 Budget: Education, Public Employees' Retirement System Deferral

Through a com plex series of calculations, this provision reduces each district's (or county office's) revenue limit payments to the extent that PERS contribution rates are less today than they were in the 1982-83 fiscal year.
https://lao.ca.gov/analysis_2002/education/ed_03_cc_PERS_anl02.htm

Funding CalSTRS [Publication Details]

Feb 19, 2014 - The state and school districts likely will bear the majority of these costs. The presentation discusses options the state's leaders may have in developing the plan to address this huge funding problem over the long term.
https://lao.ca.gov/Publications/Detail/2951

LAO Analysis of the 2002-03 Budget: Education, California Postsecondary Education Commission (6420)

This is a decrease of $0.6  million, or 4.7  percent, from estimated current-year expenditures. Total General Fund expenditures are proposed at $3.3  million, a decrease of $0.5  million, or 12  percent, below estimated current-year expenditures.
https://lao.ca.gov/analysis_2002/education/ed_27_6420_anl02.htm

LAO 2006 Budget Perspectives and Issues: Perspectives on State Revenues

However, the other 25 percent of AGI-consisting primarily of business earnings, capital gains, stock options, and other forms of investment income-has a disproportionate effect on year-to-year changes in PIT liabilities.
https://lao.ca.gov/analysis_2006/2006_pandi/pi_03_anl06.html

^[PDF] The 2021-22 Budget: Special Education Proposals

This incentive may be most likely to affect how districts address borderline cases, such as a three-year old with slow speech development, where it may be difficult to determine whether the child needs special intervention to catch up to peers.
https://lao.ca.gov/reports/2021/4345/special-education-proposals-020421.pdf