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K-12 Education (154)
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A Review of the CalSTRS Funding Plan: State’s Future Responsibility for CalSTRS Uncertain

Feb 2, 2016 - Figure 1 displays CalSTRS ’ projections of the state and district shares of unfunded liabilities under a sample of simulations reflecting average investment returns of between 5.6 percent and 10.9 percent.
https://lao.ca.gov/Publications/Report/3336

The 2026-27 Budget: Re-Envisioning State Education Governance

Mar 18, 2026 - Introduction California operates the nation ’s largest public school system, comprising 937 school districts, 1,257 charter schools, and 58 county offices of education. This year, these local agencies will educate nearly 5.8  million students, employ around 700,000 teachers and staff, and spend nearly $150  billion.
https://lao.ca.gov/Publications/Report/5165

The 2019-20 Budget: California Spending Plan—Education

Oct 17, 2019 - Of this amount, $4.7  billion (58  percent) is state General Fund, $3.3  billion (41  percent) comes from student tuition and fee revenue, and $64  million (0.8  percent) is other state funding (primarily lottery revenue).
https://lao.ca.gov/Publications/Report/4096

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

May 11, 2022 - As Figure  4 shows, 55 of the 58 counties in California have experienced ADA declines during the pandemic. Of these 55  counties, 36 experienced two ‑year declines between 5  percent and 10  percent.
https://lao.ca.gov/Publications/Report/4595

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

Feb 15, 2024 - We estimate the administration addressed a $58  billion budget problem in the Governor ’s budget. Despite this significant deficit, there is a good chance that the administration ’s revenue projections are too low and the state will face an even larger budget problem in May.
https://lao.ca.gov/Publications/Report/4840

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - (The funding increases also covered the costs of lowering the Tier 1 threshold and increasing minimum grant amounts.) Figure 6 ELOP Funding Tiers and Rates Over Time Tier 1 EL/LI Threshold Tier 1 Rate Per EL/LI Student Tier 2 Rate Per EL/LI Student 2021 ‑22
https://lao.ca.gov/Publications/Report/5131

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - The state provides families with subsidized child care through various child care and development programs ( Figure  1 ). Most  of the state ’s subsidized child care is administered by DSS through three programs: (1)  California Work Opportunity and Responsibility to Kids (CalWORKs) child care, (2)  the California Alternative Payment Program (CAPP), and (3)  the General Child Care program.
https://lao.ca.gov/Publications/Report/5168

A Review of the CalSTRS Funding Plan: Conclusion

Feb 2, 2016 - Meanwhile, that calculation, coupled with CalSTRS ’ treatment of the higher teacher contributions required by the funding law, have increased the school and community college district share from $47 billion to $58 billion.
https://lao.ca.gov/Publications/Report/3339

The 2016-17 Budget: Local Government Mandates--Reasonable Reimbursement Methodology

Mar 17, 2016 - Overall, this reflects an audit of roughly 1 percent of claims. In the 1 percent, or roughly 650 claims, audited, SCO identified errors in 60 percent of them. As a result, reimbursements to local governments were reduced by $170 million.
https://lao.ca.gov/Publications/Report/3395

The 2026-27 Budget: Proposition 98 Guarantee and K-12 Spending Plan

Feb 4, 2026 - In 2025 ‑26 and 2026 ‑27, Test 1 is likely to remain operative even if revenues or other inputs vary significantly from the Governor ’s budget estimates. Revenue fluctuations in those years would change the guarantee by approximately 40 cents for each $1  change in General Fund revenue.
https://lao.ca.gov/Publications/Report/5110