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K-12 Education (104)
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The 2026-27 Budget: Proposition 98 Guarantee and K-12 Spending Plan

Feb 4, 2026 - The proposal effectively shifts that cost from this year to future budgets —helping address the current budget problem on a one ‑time basis, but adding to the large budget deficits the state is projecting over the next several years.
https://lao.ca.gov/Publications/Report/5110

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - For example, the Legislature could require a status update by January 2028 and adoption of the process by January 2029, wit h the goal of beginning accreditation activities in 2029 ‑30. Receiving a status update would give the Legislature an opportunity to determine whether the proposed guidelines provide sufficient accountability for schools and whether existing funding is sufficient to support accreditation costs.
https://lao.ca.gov/Publications/Report/5131

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

Mar 18, 2026 - Considering Adding Legislative Appointees to the SBE. The Legislature could consider adding two legislative appointees to the SBE. These appointees could enable greater legislative oversight of the new governance system and ensure the SBE ’s policies are consistent with legislative intent.
https://lao.ca.gov/Publications/Report/5165

The 2023-24 Budget: Equity Multiplier and Accountability Proposals

Feb 23, 2023 - Midyear LCAP Update. The Governor ’s proposed changes would require a midyear update on LCAPs at a public hearing on or before February 28 each year. We recommend the Legislature clarify that the midyear update must only include updated metrics to the extent they are available.
https://lao.ca.gov/Publications/Report/4700

The 2025‑26 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 20, 2024 - Figure 3 Updating Prior ‑ and Current ‑Year Estimates of the Guarantee (In Millions)
https://lao.ca.gov/Publications/Report/4940

Update on School District Budgets

Nov 16, 2020 - Of this amount, $1.5  billion represents new spending added in districts ’ 45-day revisions. This is likely due to one-time federal funding districts had not included in their adopted June budgets. In Out-Years, School Districts Project Increases in Classified Salaries and Employee Benefits.
https://lao.ca.gov/Publications/Report/4301

The 2025-26 Budget: Proposition 98 Guarantee and K-12 Spending Plan

Feb 13, 2025 - Update on Learning Recovery Emergency Block Grant Learning Recovery Emergency Block Grant (LREBG) Established in 2022 ‑23. The  June  2022 budget created the LREBG to support learning recovery efforts in schools and the social and emotional well ‑being of students and staff.
https://lao.ca.gov/Publications/Report/4963

The 2022-23 Budget: Local Control Funding Formula

Jan 28, 2022 - Districts report this information to the California Department of Education, which updates the attendance calculation accordingly. State Temporarily Modified Attendance Policies to Address the Pandemic.
https://lao.ca.gov/Publications/Report/4505

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

Nov 19, 2025 - (The advance payment would require districts to update their cash flow projections, but it would not affect the Proposition  98 guarantee.) Consider Early Restoration of Learning Recovery Emergency Block Grant ($757   Million).
https://lao.ca.gov/Publications/Report/5093

Update on School District Retiree Health Benefits

Sep 25, 2017 - Update on School District Retiree Health Benefits Update on School District Retiree Health Benefits Introduction Rising Cost of Retiree Health Benefits Placing Added Pressure on District Budgets. Most school districts in California provide their retired employees with health benefits at least until they reach age 65.
https://lao.ca.gov/Publications/Report/3704