The 2024-25 Budget: The Governor’s Proposition 98 Funding Maneuver

Feb 15, 2024 - These  payments would bring the state ’s cash and budget documents back into alignment. LAO Assessment Creates a New Type of Budget Solution: Effectively an Interest ‑Free Loan From the State ’s Cash Resources.
https://lao.ca.gov/Publications/Report/4840

State Budget Effects of Recent Federal Actions to Address COVID-19

Apr 5, 2020 - Unemployment insurance (UI) is a joint federal-state program in which eligible workers can receive cash benefits when they become unemployed. Benefits are paid with a payroll tax levied by the state.
https://lao.ca.gov/Publications/Report/4217

The 2025-26 Budget: School Nutrition

Mar 4, 2025 - State law sets a state rate for free meals, which supplements the federal rate for free meals. For paid and reduced ‑priced meals, the state provides funds to match the combined state and federal rate for free meals.
https://lao.ca.gov/Publications/Report/5001

The 2017-18 Budget: Analysis of the May Revision Education Proposals

May 15, 2017 - From schools ’ perspective, only the accounting of the money would change in 2016 ‑17, with no effect on their programs or their cash situation. Lowering the amount that counts toward the minimum guarantee in 2016 ‑17, however, would lower the 2017 ‑18 guarantee.
https://lao.ca.gov/Publications/Report/3670

The 2022-23 Budget: School Nutrition

Feb 8, 2022 - Trailer legislation as part of the 2021 ‑22 budget package requires that, beginning in 2022 ‑23, all schools provide one free breakfast and one free lunch per school day to any student requesting a meal.
https://lao.ca.gov/Publications/Report/4519

The 2026-27 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 19, 2025 - Whereas a deferral provides up ‑front state savings but creates future costs and weakens district cash flow, the advance payment is an up ‑front state cost that allows future savings and improves district cash flow.
https://lao.ca.gov/Publications/Report/5093

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

Sep 16, 2024 - (Direct ce rtification is used to identify students automatically eligible for free meals due to their participation in CalFresh, California Work Opportunity and Responsibility to Kids, or Medi-Cal. These are state programs for low-income individuals and families that provide food assistance, cash grants and supportive services, and health care services, respectively.)
https://lao.ca.gov/Publications/Report/4929

The 2025-26 California Spending Plan: Proposition 98 and K-12 Education

Nov 10, 2025 - Trailer legislation specifies that EL counts in TK will be calculated by applying a fact or to TK enrollment equal to the share of ELs enrolled in kindergarten who are not eligible for free or reduced-price meals and not a foster youth.
https://lao.ca.gov/Publications/Report/5087

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

Feb 15, 2024 - Federal Reimbursement Rates Schools reimbursed at free, reduced, or paid rate. Based on meal count and student household income. ISP is multiplied by 1.6 to determine the share of meals served that will be reimbursed at the free rate.
https://lao.ca.gov/Publications/Report/4839

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

Feb 4, 2026 - This approach would help protect district cash flow by reducing the state’s reliance on deferrals to manage future downturns. A third option is to provide additional funding for district pension costs.
https://lao.ca.gov/Publications/Report/5110