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K-12 Education (150)
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The 2019-20 Budget: Governor's Proposals for Infants and Toddlers With Special Needs

Feb 28, 2019 - Fourth, some parents do not follow through on physicians ’ referrals (in some instances because they hope their children will grow out of their developmental challenges). Fifth, some parents who try to follow through on referrals become discouraged before their children receive services.
https://lao.ca.gov/Publications/Report/3954

Evaluating California’s System for Serving Infants and Toddlers With Special Needs

Jan 4, 2018 - At age three, regional centers assess children to determine if they are eligible for ongoing services through DDS (unless parents do not want their child assessed). To be eligible, children must have a developmental disability that is substantial in nature and expected to continue indefinitely.
https://lao.ca.gov/Publications/Report/3728

Update on School District Retiree Health Benefits

Sep 25, 2017 - For example, some districts set aside funds only when they have an unexpected budget surplus. 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.
https://lao.ca.gov/Publications/Report/3704

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 2026-27 Budget: Re-Envisioning State Education Governance

Mar 18, 2026 - For example, the education code will need to be amended to shift the SPI ’s duties to the education commissioner. New positions in the SBE, CDE, and the SPI will have to be created, others deleted, and responsibilities defined.
https://lao.ca.gov/Publications/Report/5165

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - In some cases, LEAs do not have the expertise to effectively implement these best practices, and the state does not have the capacity or expertise to support schools to ensure effective implementation.
https://lao.ca.gov/Publications/Report/5131

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - One potential concern with an ADA ‑based system is that high UPP districts are negatively affected because they tend to serve student groups that historically have had higher absence rates. If the Legislature is interested in providing funding increases that would disproportionally benefit LEAs with higher UPP levels, it could do so by making changes under the existing ADA ‑based model that provides higher rates for these LEAs.
https://lao.ca.gov/Publications/Report/5100

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: 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

The 2021-22 Budget: Overview of the Governor's Budget

Jan 10, 2021 - The state has two avenues available to do so: Constitutional Requirements. The administration ’s interpretation and assumptions result in large constitutionally required reserve deposits and debt repayments.
https://lao.ca.gov/Publications/Report/4309