The 2026-27 Budget: Update on Local Control Funding Formula Costs

May 1, 2026 - The 2025-26 P-1 data released by CDE shows roughly 196,000 TK ADA, which is tracking about 2  percent lower than the estimate included in the Governor ’s budget. Overall Enrollment Declined Slightly.
https://lao.ca.gov/Publications/Report/5178

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

Nov 19, 2025 - Our estimate of SCFF costs for 2025 ‑26 is tracking about $90  million higher than the June estimate, and this higher spending level continues into 2026 ‑27. School district costs, by contrast, are tracking slightly below the June estimates.
https://lao.ca.gov/Publications/Report/5093

The 2025-26 California Spending Plan: Proposition 98 and K-12 Education

Nov 10, 2025 - The budget provides $1  million to the California Collaborative for Educational Excellence for the digitization of the standardized IEP template by June 30, 2026. The digitized template must have specific functionality, including the ability to manage special education data and track service delivery.
https://lao.ca.gov/Publications/Report/5087

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - The latter approach, however, does not measure or track absenteeism at the high school level. The dashboard currently uses chronic absenteeism rates as an indicator of student engagement for grades TK ‑8, while the four ‑year graduation rate is used for high schools.
https://lao.ca.gov/Publications/Report/5100

The 2026-27 Budget: Update on Local Control Funding Formula Costs [Publication Details]

May 1, 2026 - In February 2026, CDE certified P-1 data for 2025-26 and annual data for 2024-25. In addition to preliminary ADA, the P-1 data also includes preliminary estimates of total LCFF costs and other associated data. In this post, we describe our findings from the updated data and the fiscal implications of this data on the Governor’s January budget LCFF estimates for 2025-26 and 2026-27.
https://lao.ca.gov/Publications/Detail/5178

The 2026-27 Budget: K-12 Mandates

May 1, 2026 - Garcia) impose a reimbursable state-mandated program, beginning January 1, 2018. The mandate requires certain schools to stock 50  percent of restrooms with menstrual products (defined as tampons and sanitary napkins) at all times at no cost to students.
https://lao.ca.gov/Publications/Report/5179

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

Nov 20, 2024 - In addition to the three main tests, the Constitution requires the state to track an obligation known as maintenance factor. The state creates maintenance factor when Test  3 is operative or the Legislature suspends the guarantee.
https://lao.ca.gov/Publications/Report/4940

The 2025-26 Budget: Department of Developmental Services

Mar 5, 2025 - As of 2025, All Consumers Have Transitioned Out of Subminimum Wage Employment … DDS has been systematically tracking the number of remaining consumers employed in subminimum wage settings since July 2023.
https://lao.ca.gov/Publications/Report/5008

The 2024-25 California Spending Plan: Proposition 98 and K-12 Education

Sep 16, 2024 - CDE must provide recommendations by January 1, 2026 that would change the current absenteeism tracking system to allow for better tracking of the reasons for absences, including by student subgroup, and allow for calculating an adjusted chronic absenteeism rate that excludes absences due to emergencies.
https://lao.ca.gov/Publications/Report/4929

The 2026-27 Budget: K-12 Mandates [Publication Details]

May 1, 2026 - The Commission on State Mandates (the Commission) recently found two new requirements to be reimbursable state mandates: (1) offering menstrual products in public school restrooms and (2) confirming that public high school students complete the Free Application for Federal Student Aid or California Dream Act Application.
https://lao.ca.gov/Publications/Detail/5179