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

Mar 1, 2017 - Appropriations Since 2013 ‑14 Have Been Insufficient to Fund Education Code Formula. Since 2013 ‑14, the AB 602 formula in Education Code (as enacted via the 2013 ‑14 trailer legislation) continues to derive higher funding levels than the state ’s AB 602 budget appropriations.
https://lao.ca.gov/Publications/Report/3598

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - In 2013, the state created LCFF and eliminated dozens of programs that provided funding for restricted or targeted purposes, also known as categorical programs. These changes were made with the goal of streamlining state funding and providing funding more equitably across LEAs.
https://lao.ca.gov/Publications/Report/5131

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

Mar 18, 2026 - For example, after the state adopted the Local Control Funding Formula in 2013 ‑14, it directed the board to develop regulations clarifying how districts could spend funds intended to benefit low ‑income students and English learners.
https://lao.ca.gov/Publications/Report/5165

The 2013-14 Budget: Analysis of Governor’s Proposition 39 Proposal [Publication Details]

Feb 21, 2013 - The 2013-14 Budget: Analysis of Governor’s Proposition 39 Proposal [Publication Details] The 2013-14 Budget: Analysis of Governor’s Proposition 39 Proposal Format: HTML Description: The Governor’s 2013‑14 budget includes a plan to implement the provisions of Proposition 39, which increases state corporate tax (CT) revenues and requires that half
https://lao.ca.gov/Publications/Detail/2691

CalSTRS Funding Update

Jul 19, 2018 - The law makes districts responsible for the unfunded liability created by changes to pension benefits and contribution rates adopted after 1990, but only for benefits earned through 2013-14. (Responsibility for a small amount of the unfunded liability that is associated with changes made after 1990 for benefits earned after 2013-14 remains unassigned to either the state or districts.)
https://lao.ca.gov/Publications/Report/3873

The 2017-18 Budget: Proposition 98 Education Analysis

Feb 9, 2017 - Under the plan, district contributions as a share of payroll increase from 8.25  percent in 2013 ‑14 to 19.1  percent in 2020 ‑21. The plan also increased state contributions from 5.2  percent in 2013 ‑14 to 10.6  percent in 2020 ‑21.
https://lao.ca.gov/Publications/Report/3549

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

Feb 10, 2017 - In 2013-14 (the first year of implementation), $333 million in minimum state aid counted within COEs ’ LCFF allotments and $30 million was provided on top of the LCFF allotments. Cost of Minimum State Aid Provision Increasing Over Time.
https://lao.ca.gov/Publications/Report/3554

A Review of the CalSTRS Funding Plan: Background

Feb 2, 2016 - As of the most recent estimates, CalSTRS would need an additional $72.7 billion in its investment fund to pay for teacher pension benefits earned as of the end of 2013-1 4. This shortfall is referred to as an unfunded liability.
https://lao.ca.gov/Publications/Report/3332

The 2020-21 Budget: School District Budget Trends

Jan 21, 2020 - Since 2013 ‑14, districts ’ pension costs have increased by $4. 7  b illion —more than doubling. For 2020 ‑21, we expect total school district pension costs to increase by at least another $ 800   m illion.
https://lao.ca.gov/Publications/Report/4136

A Review of the CalSTRS Funding Plan: Theoretical Investment Gains Have Shifted Unfunded Liabilities to Districts

Feb 2, 2016 - The decrease in the state share of the unfunded liability is mostly explained by the superior investment return in 2013-14. Because the state benefits from theoretical investment gains on fictional assets, the large 2013-14 return decreased the state ’s share of the unfunded liability by more than the amount by which the unfunded liability decreased in the real world.
https://lao.ca.gov/Publications/Report/3334