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K-12 Education (27)
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The 2026-27 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 19, 2025 - Whereas a deferral provides up ‑front state savings but creates future costs and weakens district cash flow, the advance payment is an up ‑front state cost that allows future savings and improves district cash flow.
https://lao.ca.gov/Publications/Report/5093

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

Feb 4, 2026 - This approach would help protect district cash flow by reducing the state’s reliance on deferrals to manage future downturns. A third option is to provide additional funding for district pension costs.
https://lao.ca.gov/Publications/Report/5110

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

Feb 15, 2024 - We  have described how the state ’s cash management system works in earlier publications, including: Managing California’s Cash and An Update on the State’s Cash Management Situation . Budget Position Is Currently Weak.
https://lao.ca.gov/Publications/Report/4840

The 2023-24 Budget: Overview of the Governor's Budget

Jan 13, 2023 - As the figure shows, most of the discretionary increases are to finance some capital outlay projects with cash instead of lease revenue bonds. This increases the size of the budget  problem. $800   Million in Other Differences.
https://lao.ca.gov/Publications/Report/4662

EdBudget Tables (July 2016)

Jul 14, 2016 - Higher Education General Fund Support by Segment a (Dollars in Millions) California Institute for Regenerative Medicine 275 Awards for Innovation in Higher Education 50 Hastings College of the Law 11 $777 5% a Includes state General Fund support for pensions (for community colleges and CSU), retiree health care (for CSU), debt service (for community colleges and Hastings), and
https://lao.ca.gov/Publications/Report/3491

The 2021-22 Budget: Initial Comments on the Governor’s May Revision

May 17, 2021 - ADRC = Aging and Disability Resources Centers; Cal ‑OAR = CalWORKs Outcomes and Accountability Review; IT = information technology; FFPSA = Federal Family First Prevention Services Act; DCSD = Department of Community Services and Development; DDS = Department of Developmental Services; DOR = Department of Rehabilitation; DSS = Department of Social Services; HDAP=Housing and Disability Advocacy
https://lao.ca.gov/Publications/Report/4432/5

The 2014-15 Budget: The Commission on Teacher Credentialing [Publication Details]

Mar 28, 2014 - Although the Governor's proposal to allow 60-day fund transfers among accounts would provide some cash relief, we recommend the Legislature instead consolidate CTC's revenues into a single, combined account.
https://lao.ca.gov/Publications/Detail/2987

Update on State and School District Reserves

Apr 5, 2020 - This includes, for example, managing cash flow, addressing unexpected costs, and saving for large purchases. For example, regarding cash flow, while districts ’ largest expense —salaries —is paid relatively evenly throughout the school year, districts receive revenue on a more uneven schedule.
https://lao.ca.gov/Publications/Report/4216

The 2017-18 Budget: Bus Driver Training Program

Mar 10, 2017 - The office employs eight people and is housed at the West Sacramento California Highway Patrol (CHP) Academy. CDE Runs School Bus Driver Training Program. One of the primary services CDE provides in the transportation area is a school bus driver training program.
https://lao.ca.gov/Publications/Report/3614

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

Sep 16, 2024 - These are state programs for low-income individuals and families that provide food assistance, cash grants and supportive services, and health care services, respectively.) Lastly, the Califor nia Department of Education (CDE) is to develop an electronic form by November 1, 2025 that can be used to determine whether a student generates supplemental and/or concentration funding
https://lao.ca.gov/Publications/Report/4929