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K-12 Education (137)
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Budget Outlook (Presentation) [Publication Details]

Feb 19, 2016 - California County Superintendents Educational Services Association-February 19, 2016
https://lao.ca.gov/Publications/Detail/3360

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 2023-24 Budget: Equity Multiplier and Accountability Proposals

Feb 23, 2023 - LCAP = Local Control and Accountability Plan; COEs = county offices of education; and CCEE = California Collaborative for Educational Excellence. Creates an Equity Lead in System of Support. Through a competitive process, CDE and CCEE would identify two to four LEAs across the state to serve as equity leads.
https://lao.ca.gov/Publications/Report/4700

Local Control Funding Formula for County Offices of Education [Publication Details]

Mar 7, 2017 - Local Control Funding Formula for County Offices of Education [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/3608

Volatility of the Personal Income Tax Base

Feb 8, 2017 - California’s PIT Tax Base The tax base used by California for its personal income tax is similar to the federal government ’s, but is set in state law. Figure  2 summarizes the major components of the state ’s PIT tax base as reported on federal and state tax forms.
https://lao.ca.gov/Publications/Report/3548

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

The 2018-19 Budget: Update on K-12 Student Attendance

Apr 16, 2018 - For purposes of Proposition 98, ADA consists of the average number of students attending each day of the school year across all school districts, charter schools, and county offices of education in the state.
https://lao.ca.gov/Publications/Report/3811

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

Child Care and Development [Publication Details]

Feb 19, 2003 - The Governor's proposal to shift responsibility for most child care programs from the state to counties deserves legislative consideration. This realignment would give counties the flexibility to use child care funds as part of an integrated county strategy to serve low-income families.
https://lao.ca.gov/Publications/Detail/979

Volatility of the Personal Income Tax Base [Publication Details]

Feb 8, 2017 - On the other hand, California's personal income tax (PIT) base was much more volatile. This is because (1) some of the more stable pieces of personal income are not taxed under California's PIT and (2) the PIT tax base includes capital gains, which are extremely volatile and are not counted as part of personal income in federal statistics.
https://lao.ca.gov/Publications/Detail/3548