The 2017-18 Budget: Trial Courts and the County Office of Education General Fund Offset

Feb 16, 2017 - Each of California ’s 58 counties has a COE. COEs oversee the budgets and academic plans of school districts within their jurisdictions. Many COEs also operate certain alternative schools and provide various optional services to school districts.
https://lao.ca.gov/Publications/Report/3567

The 2021-22 Budget: Trial Court Operations Proposals

Feb 11, 2021 - A primary source of funding for COEs is the Local Control Funding Formula (LCFF). Each COE ’s annual LCFF allotment is determined by formula. Some COEs Collect “Excess Property Tax ” Revenue. A COE ’s annual LCFF allotment is supported first with local property tax revenue, with the remainder covered by state Proposition  98 General Fund.
https://lao.ca.gov/Publications/Report/4362