The 2026-27 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 19, 2025 - Whereas a deferral provides up ‑front state savings but creates future costs and weakens district cash flow, the advance payment is an up ‑front state cost that allows future savings and improves district cash flow.
https://lao.ca.gov/Publications/Report/5093

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

Feb 4, 2026 - This approach would help protect district cash flow by reducing the state’s reliance on deferrals to manage future downturns. A third option is to provide additional funding for district pension costs.
https://lao.ca.gov/Publications/Report/5110

Update on State and School District Reserves

Apr 5, 2020 - This includes, for example, managing cash flow, addressing unexpected costs, and saving for large purchases. For example, regarding cash flow, while districts ’ largest expense —salaries —is paid relatively evenly throughout the school year, districts receive revenue on a more uneven schedule.
https://lao.ca.gov/Publications/Report/4216

An Overview of Internet in Schools

Jan 7, 2015 - These networks have agreements to allow Internet traffic to flow among them. Devices Schools Must Have Certain Devices to Access Internet Content. Schools purchase various devices that display Internet content and allow them to send and receive information.
https://lao.ca.gov/Publications/Report/3893

The 2017-18 Budget: Initial Comments on the Governor’s May Revision

May 13, 2017 - Although the state has borrowed funds from the investment pool in the past —typically to cover cash flow needs during economic downturns —the Governor ’s proposal is a significant deviation from past practice in the size, timing, and purpose of this type of borrowing.
https://lao.ca.gov/Publications/Report/3669

The 2020-21 Budget: Governor’s Fiscal Oversight Proposals

Mar 19, 2020 - Require an update on the district ’s cash flow and expenditure estimates. Require that the district submit a proposal to address its fiscal health. Assign Fiscal Crisis and Management Assistance Team to review the district ’s management of its teacher workforce.
https://lao.ca.gov/Publications/Report/4204

The 2021-22 Budget: The Fiscal Outlook for Schools and Community Colleges

Nov 18, 2020 - By paying down deferrals, the Legislature could improve cash flow for schools and community colleges and reduce pressure on future Proposition  98 funding. Regarding ongoing funds, we think the Legislature should reassess the supplemental payments after reviewing all of its budget priorities.
https://lao.ca.gov/Publications/Report/4298

CalSTRS Funding: An Update

May 5, 2017 - This decision flows through to assumptions that depend on inflation, including the wage growth and investment return assumptions. Specifically, the new inflation assumption reduces the annual wage growth assumption from 3.75  percent to 3.5  percent.
https://lao.ca.gov/Publications/Report/3662

The 2018-19 Budget: Proposition 98 Outlook

Nov 15, 2017 - Most funding for schools flows through the Local Control Funding Formula (LCFF) and is adjusted automatically to reflect changes in K ‑12 attendance. We estimate that lower attendance will reduce LCFF costs by more than $ 500  m illion.
https://lao.ca.gov/Publications/Report/3716

The 2021-22 Budget: “Cradle to Career” Data System

Mar 26, 2021 - Given the administration identifies potential data flows and info rmation sharing between the three projects, however, we believe CCGI and eTranscript California also should go through the PAL process.
https://lao.ca.gov/Publications/Report/4409