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K-12 Education (137)
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The 2018-19 Budget: Update on State Funding for K-12 School Facilities

May 3, 2018 - These agencies tend to b e smaller school districts (which tend to have higher per-student facility costs) and county offices of education (which do not have independent authority to issue their own local general obligation bonds).
https://lao.ca.gov/Publications/Report/3821

The 2021-22 Budget: California's Fiscal Outlook

Nov 18, 2020 - Recent Data on Tax Collections and Expenditures Consistent With Economic Picture. Recent data on actual tax collections and program caseloads have been consistent with a more positive economic picture, especially among high ‑income Californians.
https://lao.ca.gov/Publications/Report/4297

The 2021-22 Budget: Initial Comments on the Governor’s May Revision

May 17, 2021 - If the Legislature wants to make different decisions about this spending (without statutory changes or fund shifts), it can either: (1)  use the funds to make tax rebates and additional payments to schools, (2)  spend on other SAL-excluded purposes, or (3)  use the funds to reduce taxes.
https://lao.ca.gov/Publications/Report/4432

The 2024-25 Budget: Proposition 98 and K-12 Education

Feb 15, 2024 - (COE LCFF is determined partially by ADA, as well as several other factors, including the number of school districts and students that are enrolled within the county in which they operate.) For funding purposes, the state credits school districts and COEs with their ADA in the current year, prior year, or rolling average of three prior years, whichever is higher.
https://lao.ca.gov/Publications/Report/4839

EdBudget Tables (July 2016)

Jul 14, 2016 - K-12 Funding Per Student Over Most Recent Three-Year Period 2014-15 Actual K-12 Education Programs Funded by Proposition 98 (Dollars in Millions) LCFF —County Offices of Education $1,017 After School Education and Safety 547 Foster Youth Services Coordinating Program 15 Safe Neighborhood and Schools Program — County Offices of Education fiscal oversight 5 $2,513 4% a Includes $50 million each year for the Quality Rating and Improvement System.
https://lao.ca.gov/Publications/Report/3491

Early Budget Actions to Support In-Person K-12 Instruction and Address Learning Loss

Apr 23, 2021 - Funding is allocated to local education agencies (LEAs) —school districts, charter schools, and county offices of education —based on their share of total 2020 ‑21 Local Control Funding Formula (LCFF) allotments.
https://lao.ca.gov/Publications/Report/4417

The 2022-23 Budget: Educator Workforce Proposals

Feb 23, 2022 - Between 2001 and 2004, the state funded the Teacher Recruitment Incentive Program which established six county offices of education (COEs) as regional teacher recruitment centers to recruit teachers for low ‑performing schools.
https://lao.ca.gov/Publications/Report/4556

The 2021-22 Spending Plan: Child Care and Preschool

Dec 17, 2021 - The 2021-22 budget package also provides $130  million Proposition  98 General Fund to increase State Preschool slots for school districts and county offices of education. Increases Rates for Child Care and Preschool Programs .
https://lao.ca.gov/Publications/Report/4485

Evaluating California’s System for Serving Infants and Toddlers With Special Needs

Jan 4, 2018 - (Throughout this paper, we use the term “schools ” to refer to both school districts and county offices of education. “Infants and toddlers ” refer to children from birth until their third birthday.)
https://lao.ca.gov/Publications/Report/3728

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - Recently, corporation tax collections have grown faster than anticipated while personal income tax collections have grown somewhat slower. The administration assumes that this pattern will continue. This is because they attribute the pattern to partnerships, which are taxed under the personal income tax, changing to corporations in response to 2017 federal tax changes.
https://lao.ca.gov/Publications/Report/4135