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: 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 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - We suggest the Legislature take heed of these risks and avoid putting too much stock in the recent revenue rebound until it is accompanied by clear improvements in California ’s broader economy. Governor ’s Use of Reserves Remains Reasonable.
https://lao.ca.gov/Publications/Report/4951

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

Nov 19, 2025 - Although our outlook treats the cost of enrollment changes as a baseline adjustment, the Legislature has discretion over how much growth to fund each year. June Budget Covered Ongoing Program Costs With One ‑Time Funds.
https://lao.ca.gov/Publications/Report/5093

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - If  LEAs were funded based on enrollment, they would receive funding regardless of how much independent study students participate in instruction and complete work. LEAs are currently required to establish procedures for reengaging with students who are not regularly attending or completing work.
https://lao.ca.gov/Publications/Report/5100

Excess ERAF: A Review of the Calculations Affecting School Funding

Mar 6, 2020 - In each case, we believe counties are calculating excess ERAF in ways that are contrary to state law and shift too much property tax revenue from schools to other local agencies. All three concerns together affect more than $ 350  m illion in annual property tax revenue.
https://lao.ca.gov/Publications/Report/4193

The 2024-25 Budget: Proposition 98 and K-12 Education

Feb 15, 2024 - Teacher preparation programs have reported that while the domains are effective in developing exam questions, they are too narrow, too specific, and overall a less effective reference point when determining whether coursework satisfies the subject matter competency requirement.
https://lao.ca.gov/Publications/Report/4839

The 2018-19 Budget: Update on Backlog of Teacher Misconduct Cases

Apr 30, 2018 - Although settlements can occur for a variety of reasons, one such reason for the increase may be a recent decision of an administrative law judge to dismiss a case on the grounds that the evidence CTC and DOJ had collected was too old.
https://lao.ca.gov/Publications/Report/3817

A Review of the CalSTRS Funding Plan: Funding Plan May Not Meet Principle of “Shared Responsibility”

Feb 2, 2016 - We caution against placing too much emphasis on near-term investment returns because a feature referred to as the “express elevator ” can eliminate the state ’s supplemental funding plan contribution after a large investment gain.
https://lao.ca.gov/Publications/Report/3337

How Small Is Too Small? An Analysis of School District Consolidation - How Small Is Too Small? An Analysis of School District Consolidation [Video]

How Small Is Too Small? An Analysis of School District Consolidation - How Small Is Too Small? An Analysis of School District Consolidation [Video] Search LAO Videos How Small Is Too Small? An Analysis of School District Consolidation May 2, 2011 In this webcast (approximately 10 minutes), analyst Rachel Ehlers discusses the LAO report How Small Is Too Small?
https://lao.ca.gov/Videos/Player?playlistId=78