The 2026-27 Budget: Re-Envisioning State Education Governance

Mar 18, 2026 - Introduction California operates the nation ’s largest public school system, comprising 937 school districts, 1,257 charter schools, and 58 county offices of education. This year, these local agencies will educate nearly 5.8  million students, employ around 700,000 teachers and staff, and spend nearly $150  billion.
https://lao.ca.gov/Publications/Report/5165

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 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - In 2002, voters approved Proposition  49, which requires the state to provide at least $550  million annually to the ASES program. The 21st Century program is primarily federally funded. In 2021 ‑22, the state created the Expanded Learning Opportunities Program (ELOP) with plans to ramp up funding through 2025 ‑26.
https://lao.ca.gov/Publications/Report/5131

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

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 2023-24 Budget: Transitional Kindergarten and State Preschool Proposals

Feb 14, 2023 - The  Governor ’s budget delays $550  million one ‑time non ‑Proposition  98 General Fund for facilities from 2023 ‑24 to 2024 ‑25. Funds could be used for TK, full ‑day kindergarten or State Preschool facilities.
https://lao.ca.gov/Publications/Report/4682

The 2025-26 Budget: Expanded Learning Opportunities Program

Feb 20, 2025 - Most notably, as required by Proposition  49, shifting substantial portions of funding from ASES into ELOP —such that ASES funding dips below $550   million —would require approval of the voters. Furthermore, modifying the programmatic aspects of ASES would require a two ‑thirds vote of the Legislature.
https://lao.ca.gov/Publications/Report/4977

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

Mar 17, 2016 - Currently, there are 58 active education mandates and 22 active local government mandates for which the CSM has adopted Parameters and Guidelines. Of these, six mandates —Habitual Truants, Graduation Requirements, Behavioral Intervention Plans, Immunization Records (Pertussis), Peace Officers Procedural Bill of Rights, and Municipal Stormwater and Urban Runoff Discharge —use an RRM.
https://lao.ca.gov/Publications/Report/3395