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

Feb 4, 2026 - The potential forecasting errors are larger in 2026 ‑27 than in 2025 ‑26 because the 2026 ‑27 estimates must make assumptions further into the future, and the state does not yet have any tax collection data for the year.
https://lao.ca.gov/Publications/Report/5110

The 2016-17 Budget: Local Government Mandates--Reasonable Reimbursement Methodology

Mar 17, 2016 - Moreover, this error rate likely does not reflect the error rate across all claims as SCO targets audits based on the risk factors discussed above. (Notably, reductions to community college claims reflected over half of the total adjustments.)
https://lao.ca.gov/Publications/Report/3395

The 2017-18 Budget: Proposition 98 Education Analysis

Feb 9, 2017 - (Due to a math error, CSM inadvertently published its ongoing statewide cost estimate as $43.5  million, rather than $40.5  million.) Governor’s Proposal Adds Mandate and $8.5  Million to the K ‑12 Mandates Block Grant.
https://lao.ca.gov/Publications/Report/3549