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K-12 Education (103)
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The 2026-27 Budget: Re-Envisioning State Education Governance

Mar 18, 2026 - Of these 11 staff, at least 4 would be nominated by the SPI and appointed by the SBE as required by the Constitution. The Governor ’s budget does not include additional funding for the Office of the SPI.
https://lao.ca.gov/Publications/Report/5165

The 2022-23 Budget: Update on K-12 Student Attendance

May 11, 2022 - As Figure  4 shows, 55 of the 58 counties in California have experienced ADA declines during the pandemic. Of these 55  counties, 36 experienced two ‑year declines between 5  percent and 10  percent.
https://lao.ca.gov/Publications/Report/4595

A Review of the CalSTRS Funding Plan: State’s Future Responsibility for CalSTRS Uncertain

Feb 2, 2016 - Because theoretical assets that determine the state’s share of the unfunded liability fluctuate more than real world assets and because the state’s share of the unfunded liability ($15 billion) is much smaller than the district share ($58 billion), the state share will be relatively sensitive to changes in assets.
https://lao.ca.gov/Publications/Report/3336

A Review of the CalSTRS Funding Plan: Conclusion

Feb 2, 2016 - Meanwhile, that calculation, coupled with CalSTRS ’ treatment of the higher teacher contributions required by the funding law, have increased the school and community college district share from $47 billion to $58 billion.
https://lao.ca.gov/Publications/Report/3339

The 2019-20 Budget: California Spending Plan—Education

Oct 17, 2019 - Of this amount, $4.7  billion (58  percent) is state General Fund, $3.3  billion (41  percent) comes from student tuition and fee revenue, and $64  million (0.8  percent) is other state funding (primarily lottery revenue).
https://lao.ca.gov/Publications/Report/4096

The 2024-25 Budget: The Governor’s Proposition 98 Funding Maneuver

Feb 15, 2024 - We estimate the administration addressed a $58  billion budget problem in the Governor ’s budget. Despite this significant deficit, there is a good chance that the administration ’s revenue projections are too low and the state will face an even larger budget problem in May.
https://lao.ca.gov/Publications/Report/4840

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - While the state is developing the accreditation process for community schools, we recommend setting annual planning and reporting requirements for LEAs, consistent with the current requirements for CCSPP Cohort 4.
https://lao.ca.gov/Publications/Report/5131

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

Feb 4, 2026 - Under the Governor ’s budget, the state would make four adjustments that increase the reserve balance to $4.1  billion ( Figure  4 ). The  largest adjustment is a $3.8  billion mandatory deposit in 2024 ‑25, driven by significantly higher capital gains revenue since June.
https://lao.ca.gov/Publications/Report/5110

The 2016-17 Budget: Local Government Mandates--Reasonable Reimbursement Methodology

Mar 17, 2016 - In 1979, voters passed Proposition 4, which added a requirement to the California Constitution that local governments be reimbursed for new programs or higher levels of service that the state imposes on them.
https://lao.ca.gov/Publications/Report/3395