The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - In recent years, California made several changes intended to comply with changes to federal rules. For example, the 2025‑26 budget provided $30 million to support the transition to paying providers prospectively.
https://lao.ca.gov/Publications/Report/5168

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - Significant declines—or potential permanent extinctions—of the state’s native fish species represent not just a loss of public trust natural resources, but also impair the state’s fishing industry and economy, as well as dispossess some of California’s Native American communities of essential elements of their tribal culture.
https://lao.ca.gov/Publications/Report/4575

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - Consider Setting Specific Rules Around How Enrollment Is Funded. If the Legislature were to adopt enrollment‑based funding, it may want to consider setting specific rules around how enrollment is counted for funding purposes.
https://lao.ca.gov/Publications/Report/5100

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

May 17, 2021 - CalEPA = California Environmental Protection Agency; CalFire = California Department of Forestry and Fire Protection; CalRecycle = California Department of Resources Recycling and Recovery; CARB = California Air Resources Board; ZEV = zero ‑emission vehicle; CCC = California Conservation Corps; CEC = California Energy Commission; CNRA = California Natural Resources Agency; DFW = Department of
https://lao.ca.gov/Publications/Report/4432/7

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - Categorical programs typically have greater administrative burden because school staff must comply with additional reporting requirements and become familiar with the program rules. In the case of this proposal, LEAs would be required to comply with annual reporting requirements and meet the necessary requirements for accreditation.
https://lao.ca.gov/Publications/Report/5131

Update on State and School District Reserves

Apr 5, 2020 - Although it has not yet been tested, we think there is an argument that the $3.1 billion balance of the BSA that was deposited on an “optional ” basis and therefore is not subject to the withdrawal rules governing the mandatory balance.
https://lao.ca.gov/Publications/Report/4216

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

Sep 16, 2024 - Trailer legislation suspends this rule for the 2024 ‑25 fiscal year. Makes Changes to Rules for Learning Recovery Emergency Block Grant. The budget makes several modifications to the requirements of the Learning Recovery Emergency Block Grant.
https://lao.ca.gov/Publications/Report/4929

The 2024-25 Budget: Proposition 98 and K-12 Education

Feb 15, 2024 - Federal Rule Change Could Increase State Costs. Both DOF and CDE have provided estimates of state costs associated with the federal rule change that expands CEP eligibility. DOF assumes that the rule change will not impact the number of school meals served, but will impact the categories in which the meals are reimbursed.
https://lao.ca.gov/Publications/Report/4839

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

Mar 30, 2017 - Constitution Also Has Rules for Creating and Paying “Maintenance Factor. ” When Test 3 is operative, the state creates a maintenance factor obligation that is equal to the difference between the higher Test 2 level and the lower Test 3 level.
https://lao.ca.gov/Publications/Report/3639

Evaluation of the School District of Choice Program

Jan 27, 2016 - In a 2011 appellate court decision regarding a dispute over the calculation of the cap, the court ruled that the cap is equal to 10  percent of a district ’s average annual attendance over the life of the program.
https://lao.ca.gov/Publications/Report/3331