Update on School District Retiree Health Benefits

Sep 25, 2017 - In practice, many of these districts still pay most costs on a pay-as-you-go basis. Full Prefunding of Retiree Health Benefits Is Uncommon. Prefunding is fiscally advantageous for school districts because it allows investment returns to cover a significant portion of the cost of providing benefits.
https://lao.ca.gov/Publications/Report/3704

The 2020-21 Budget: The Fiscal Outlook for Schools and Community Colleges [Publication Details]

Nov 20, 2019 - In addition to this report, you can find the main California's Fiscal Outlook report along with a collection of other fiscal outlook material on our fiscal outlook budget page . Reports by Policy Area
https://lao.ca.gov/Publications/Detail/4113

California's Education System: A 2019 Guide [Publication Details]

Feb 6, 2019 - We hope the report is a helpful reference guide for you. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/3924

The 2020-21 Budget: School District Budget Trends

Jan 21, 2020 - Most districts cover the cost of these benefits on a pay ‑as ‑you ‑go basis, with only a few districts pre ‑funding benefits as employees earn them. As a result, some districts have very large unfunded retiree health liabilities.
https://lao.ca.gov/Publications/Report/4136

The 2025-26 Budget: California State University

Feb 25, 2025 - However, the program ’s current salary level may be limiting participation to those candidates who (1)  effectively can supplement the program ’s wages with other resources or savings to cover living expenses during their time in the program or (2)  can continue to live at home (in Sacramento or near a courthouse).
https://lao.ca.gov/Publications/Report/4989

The 2025-26 Budget: Department of Developmental Services

Mar 5, 2025 - While the new CCP service has potential, it is still too early to assess its effectiveness in helping individuals obtain CIE. DDS stated that, as of January 2025, about 25  providers have been approved to provide CCP.
https://lao.ca.gov/Publications/Report/5008

Increasing Transparency of County Office of Education Spending

Mar 14, 2024 - COEs would still report the actions they are taking to achieve goals around state priority  areas. Most  COEs  also  would still be required to set focused goals for equity multiplier schools and schools with low ‑performing subgroups on the School Dashboard.
https://lao.ca.gov/Publications/Report/4883

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

May 17, 2021 - However, we are still receiving information from the administration on the uses of ARP funds. The single largest proposal using ARP monies is $5.5  billion for broadband access, affordability, and infrastructure.
https://lao.ca.gov/Publications/Report/4432

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

Mar 10, 2023 - Funds Can Be Used Over a Multiyear Period. As Figure  2 shows, the state and federal funding sources are available over multiple years. Most funding sources may still be spent in the current year and subsequent years.
https://lao.ca.gov/Publications/Report/4734

Update on State and School District Reserves

Apr 5, 2020 - In that case, the state could —in one budget cycle —use up to half of the BSA balance to address the current-year budget problem and still have the option to use the remaining balance to address the budget problem for 2020 ‑21 as well.
https://lao.ca.gov/Publications/Report/4216