The 2026-27 Budget: Re-Envisioning State Education Governance

Mar 18, 2026 - The change would also allow for policymakers and the public to hold the Governor accountable for educational outcomes. A Few Issues Merit Greater Attention, Including Oversight, Fiscal Implementation, and the SPI ’s Role.
https://lao.ca.gov/Publications/Report/5165

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - The hold harmless is set to expire June 30, 2026. Funding increases for State Preschool in 2021‑22 and 2022‑23 were primarily due to rate increases. In 2023‑24 and 2024‑25, the state made one‑time reductions to the program in recognition that funding provided exceeded the amount necessary to fund all State Preschool contracts.
https://lao.ca.gov/Publications/Report/5168

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

Nov 10, 2025 - A teacher is deemed to be appropriately assigned if the teacher holds a credential, permit, or waiver issued by the commission that contains an authorization to legally teach in the setti ng, in the subject area, and the pupil population associated with the assignment.
https://lao.ca.gov/Publications/Report/5087

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

Feb 4, 2026 - Making that payment in next year ’s budget, for example, would increase the deficit to about $32   billion (holding other factors constant). Assessment Three Distinct Budget Challenges Are Relevant to the Governor ’s Proposal.
https://lao.ca.gov/Publications/Report/5110

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

Nov 19, 2025 - (This  threshold holds all other inputs constant.) Deposits and Withdrawals After 2026 ‑27 Are Sensitive to Revenue Estimates. For 2027 ‑28, no deposit would be required under our forecast because the guarantee is growing more slowly than inflation.
https://lao.ca.gov/Publications/Report/5093

Increasing Transparency of County Office of Education Spending

Mar 14, 2024 - Require Expenditure Information on LCFF Operations Grant and Hold Harmless Funding . In addition to the annual report, we recommend COEs develop a report specifically on how the LCFF operations grant and hold harmless funding was spent.
https://lao.ca.gov/Publications/Report/4883

The 2025-26 Budget: California State University

Feb 25, 2025 - Recommendation Hold CSU’s Resident Enrollment Target Flat for 2025‑26 and 2026‑27. Given the budget plan does not provide CSU with additional state General Fund support in 2025‑26 and the state is facing a projected budget deficit in 2026‑27, we recommend the Legislature hold CSU’s resident enrollment expectation flat at its existing 2024‑25 level for 2025‑26 and 2026‑27.
https://lao.ca.gov/Publications/Report/4989

Update on State and School District Reserves

Apr 5, 2020 - As the figure shows, the median district holds reserves equal to 22  percent of expenditures. At the lower end, about one-quarter of districts hold reserves equating to less than 14  percent of their expenditures.
https://lao.ca.gov/Publications/Report/4216

The 2018-19 Budget: Update on K-12 Student Attendance

Apr 16, 2018 - In addition, a year-over-year decline in 2017 ‑18 attendance means the hold harmless provision would no longer apply to the calculation of the 2018 ‑19 guarantee. Holding all other factors constant, this change would reduce the 2018 ‑19 guarantee by $250  million relative to the level in the Governor ’s budget.
https://lao.ca.gov/Publications/Report/3811

The 2018-19 Budget: A Guide to Understanding Potential Changes in the Proposition 98 Guarantee

May 7, 2018 - The effect on the 2018 ‑19 guarantee, however, would be more significant (a several hundred million dollar drop) —both because attendance is projected to decline more that year (0.29  percent) and the hold harmless provision would no longer insulate the guarantee from that decline.
https://lao.ca.gov/Publications/Report/3823