The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - Building this local buy ‑in is important for the long ‑term success of the community schools model and can help support other key efforts, such as identifying other sources of funding that can sustain the model.
https://lao.ca.gov/Publications/Report/5131

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

Feb 4, 2026 - The state has multiple tools that can make school and community college programs more resilient against risk and volatility. The Proposition  98 reserve is particularly powerful because it (1)  can be accessed relatively quickly, (2)  can support any school or community college activities, and (3)  avoids disrupting district cash flow (unlike payment deferrals).
https://lao.ca.gov/Publications/Report/5110

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 2026-27 Budget: Re-Envisioning State Education Governance

Mar 18, 2026 - Leveraging independence means assigning the SPI duties that can be performed more effectively outside of the Governor ’s control. For example, the SPI can provide information or advice about an educational issue even if the Governor considers it a low priority.
https://lao.ca.gov/Publications/Report/5165

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

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 2019-20 Budget: Proposition 98 Outlook

Nov 14, 2018 - Were state revenues to increase more than our growth scenario assumes, the rules governing the state school reserve still are such that any balance accumulated before the next recession likely would be small.
https://lao.ca.gov/Publications/Report/3897