The 2017-18 Budget: Update on Per Capita Personal Income

Mar 30, 2017 - To determine per capita personal income, the state relies upon income da ta from the federal Bureau of Economic Analysis and state population estimates from the Department of Finance. Regarding the income data, the state compares growth in per capita personal income from the fourth quarter (last three months) of two years ago with last year ’s fourth quarter.
https://lao.ca.gov/Publications/Report/3639

The 2023-24 Budget: State and Federal One-Time K-12 Funding

Mar 10, 2023 - December 2026. a a School districts that do not submit a final expenditure report must return all funding to the state. Limited Information Regarding How Much State Funding Has Been Spent. Given that most of the one-time state programs do not yet have expenditure reports available or were just recently enacted, the state will not know for some time how funding has been spent.
https://lao.ca.gov/Publications/Report/4734

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

Feb 15, 2024 - Similar to this proposed maneuver, these tools create long ‑term obligations in exchange for short ‑term budgetary relief and some do so by creating discrepancies between cash and budget documents. However, this particular maneuver is new and sets a problematic precedent.
https://lao.ca.gov/Publications/Report/4840

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - For  LEAs with eligible school sites that do not opt in by November 1, 2026, trailer legislation specifies that LEAs will have the opportunity to submit a request to be considered for funding during regular intervals.
https://lao.ca.gov/Publications/Report/5131

Increasing Transparency of County Office of Education Spending

Mar 14, 2024 - COEs could de scribe the courses that students can access, including career technical education courses, or A ‑G courses. COEs could also describe whether they partner with a community college to provide access to dual enrollment for students.
https://lao.ca.gov/Publications/Report/4883

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

Mar 18, 2026 - Even if these changes do not automatically solve the state ’s other longstanding education challenges, they would allow theLegislature to set goals and mon
https://lao.ca.gov/Publications/Report/5165

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - The Legislature could consider modifying the allocation so that schools do not receive a larger share. Consistent with the requirements of Proposition   37, any changes to state law would likely require a two ‑thirds vote.
https://lao.ca.gov/Publications/Report/5100

The 2025-26 Budget: Department of Developmental Services

Mar 5, 2025 - Additionally, the Legislature could clarify whether the de partment plans to resubmit its Stage  2 document, which would include market research on the best IT solution to meet the additional needs identified by stakeholders and an updated cost  estimate.
https://lao.ca.gov/Publications/Report/5008

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

Feb 4, 2026 - Whereas we recommend setting aside additional funding to meet the guarantee, we do not recommend a corresponding increase in school and community college spending this year. Instead, we recommend (1)  making a larger deposit into the Proposition  98 Reserve, and (2)  adopting trailer legislation that automatically reduces the deposit if the 2025 ‑26 guarantee declines relative to May estimates.
https://lao.ca.gov/Publications/Report/5110

The 2025-26 Budget: Transitional Kindergarten

Feb 18, 2025 - Districts will incur penalties if they do not comply with these requirements. These additional requirements were initially set to start August 2020, but have been delayed several  times. State Has Supported TK Expansion Through Several Initiatives.
https://lao.ca.gov/Publications/Report/4968