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K-12 Education (98)
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The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - As a result of the pandemic, State Preschool enrollment experienced a significant decline of roughly 65,000 students in 2020 (Figure 3). While enrollment has increased since 2020, it remains significantly below pre‑pandemic levels.
https://lao.ca.gov/Publications/Report/5168

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - First, the Governor proposes putting a $4. 8  b illion bond before voters in November 2020 t o fund a variety of activities intended to help the state mitigate and prepare for the effects of climate change.
https://lao.ca.gov/Publications/Report/4135

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

Nov 19, 2025 - Figure  8  shows how much the minimum guarantee could differ from our projections based on variations in General Fund revenue. For this analysis, we examined the historical relationship between previous revenue estimates and actual tax collections, then calculated the guarantee under the different revenue scenarios.
https://lao.ca.gov/Publications/Report/5093

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - Although the state collects and publishes chronic absenteeism data for all students, the chronic absenteeism rates reported on the dashboard only include data for students in grades TK  through  8. Dashboard Assigns Performance Levels for Statewide Indicators.
https://lao.ca.gov/Publications/Report/5100

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

Feb 4, 2026 - A revenue decline of this magnitude would reduce the Proposition  98 guarantee by about $8  billion. In such a scenario, the state could likely maintain existing programs, but would have to reject many of the Governor ’s proposals.
https://lao.ca.gov/Publications/Report/5110

The 2019-20 Budget: Proposition 98 Outlook

Nov 14, 2018 - By 2021 ‑22, the guarantee is about $7. 6  b illion (8. 8  p ercent) below the level in our growth scenario (see Figure 4). Under the recession scenario, the state not only would be unable to provide COLA in 2020 ‑21 and 2021 ‑22, it also would need to reduce spending (assuming it funds at the lower minimum guarantee).
https://lao.ca.gov/Publications/Report/3897

A Review of the CalSTRS Funding Plan: Treatment of Teacher Contributions Also Increase District Unfunded Liabilities

Feb 2, 2016 - We note that district contributions are fixed in law through 2020-21, making this a longer-term issue for districts. District Share of Unfunded Liability Has Increased From $47B to $58B. When the Legislature passed the CalSTRS funding plan, administration documents characterized the cost sharing as follows: districts would pay $47 billion, the state would pay $20 billion, and teachers would pay $8 billion.
https://lao.ca.gov/Publications/Report/3335

The 2021-22 Budget: California's Fiscal Outlook

Nov 18, 2020 - The budget picture for schools and community colleges is more positive —the minimum funding level required by Proposition  98 (198 8) i s projected to grow more quickly than school and community college programs.
https://lao.ca.gov/Publications/Report/4297

The 2021-22 Budget: Educator Workforce Proposals

Feb 19, 2021 - As Figure  1 shows, almost 3  p ercent of the teacher workforce (about 8, 700 t eachers) had an emergency credential in 2018 ‑19. The share of teachers on emergency credentials has risen every year since 2009 ‑10, when the demand for teachers was low.
https://lao.ca.gov/Publications/Report/4381

The 2021-22 Budget: Public School Restrooms Feminine Hygiene Products Mandate

Mar 1, 2021 - In December 2020, the Commission published a statewide cost estimate that projects the ongoing costs of the mandate. The estimate uses claims data submitted to the State Controller for 2017 ‑18 (reflecting a half ‑year of costs) and 2018 ‑19.
https://lao.ca.gov/Publications/Report/4392