The 2017-18 Budget: Update on K-12 Student Attendance

Mar 30, 2017 - For a few programs —generally those operated by county offices of education —the state waits to finalize funding until it receives Annual data. The role of the P-1 report is to provide an interim estimate of attendance until better data become available.
https://lao.ca.gov/Publications/Report/3638

The 2017-18 Budget: Bus Driver Training Program

Mar 10, 2017 - CDE also could offer some of the training curriculum online and shorten the onsite portion of its program, in turn, likely reducing both instructional and lodging costs. CDE could adopt any combination of these or other options to respond to the proposed reduction.
https://lao.ca.gov/Publications/Report/3614

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

The 2017-18 Budget: Analysis of Special Education “Disconnect”

Mar 1, 2017 - The state redistributed General Fund from this county ’s SELPAs to other SELPAs across the state —retroactively funding all SELPAs at their full statutory levels for each of these years. Starting in 2015 ‑16, the administration revised its property tax estimates upward to account for the adjustment in Santa Clara County and made a corresponding downward adjustment in that county ’s AB 602 state General Fund revenue.
https://lao.ca.gov/Publications/Report/3598

The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision

Feb 10, 2017 - Under the LCFF for COEs (similar to school districts), local property tax is counted first for meeting each COE ’s overall LCFF allotment, with the state making up any gap. In a county where local property tax revenue is sufficient to fund all of its LCFF allotment, the state still must provide its minimum state aid allotment.
https://lao.ca.gov/Publications/Report/3554

The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision [Publication Details]

Feb 10, 2017 - The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision [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/3554

The 2017-18 Budget: Proposition 98 Education Analysis

Feb 9, 2017 - In 1980, the Legislature enacted Chapter  1071 of 1980 (SB 781, Rains), which requires individuals in certain professions (who are referred to as “mandated reporters ”) to report child abuse and neglect to specific law enforcement agencies or county welfare departments.
https://lao.ca.gov/Publications/Report/3549

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

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

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