Update on School District Retiree Health Benefits

Sep 25, 2017 - The first section of this web post provides background —describing how retiree health benefits vary across districts, explaining how districts pay for these benefits, and reviewing associated disclosure requirements.
https://lao.ca.gov/Publications/Report/3704

California's Education System: A 2019 Guide [Publication Details]

Feb 6, 2019 - Within each chapter, we tend to focus on the students who are served, the state programs designed to serve them, the funds supporting those programs, how program funding is spent, and what is known about outcomes in that area.
https://lao.ca.gov/Publications/Detail/3924

The 2025-26 Budget: California State University

Feb 25, 2025 - Figure  13 shows how many funded enrollment slots were moved away from those campuses. It  also shows the nine campuses that gained funded slots under the plan. CSU intends to continue implementing this plan in 2025 ‑26.
https://lao.ca.gov/Publications/Report/4989

The 2025-26 Budget: Department of Developmental Services

Mar 5, 2025 - What data are necessary to measure individual ‑level outcomes, and how will the department collect this data? How will the department ensure that quality measures do not incentive providers to prioritize “easier to serve ” consumers with relatively fewer support needs at the expense of consumers with more significant support needs?
https://lao.ca.gov/Publications/Report/5008

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

Feb 4, 2026 - It paid the remaining amount over the 2015 ‑16 through 2018 ‑19 period. Most recently, the June 2025 budget recognized an increase in the 2024 ‑25 guarantee but set school funding $1.9  billion below the revised estimate.
https://lao.ca.gov/Publications/Report/5110

The 2025-26 Budget: School Nutrition

Mar 4, 2025 - All other meals are reimbursed at the “paid ” rate. In 2024 ‑25, the federal government reimburses schools up to $4.54 for lunches served at the free rate and up to 53 cents for lunches served at the paid rate.
https://lao.ca.gov/Publications/Report/5001

The 2021-22 Budget: “Cradle to Career” Data System

Mar 26, 2021 - Do students who earn an associate degree for transfer (ADT) at a community college end up taking fewer total units to earn a bachelor ’s degree than students who transfer without an ADT? Are students receiving Cal Grant competitive awards more likely to enroll and graduate from college than those eligible students who just missed the cut ‑off for getting awards?
https://lao.ca.gov/Publications/Report/4409

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

Feb 15, 2024 - They do not collect meal applications. 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

Volatility of the Personal Income Tax Base

Feb 8, 2017 - This brief does not consider directly how tax rate progressivity, deductions, exemptions, or credits affect volatility of PIT revenues paid to the state. We anticipate discussing the volatility resulting from some of these other choices —choices the state has made about how to tax its PIT tax base —in future analyses.
https://lao.ca.gov/Publications/Report/3548

The 2020-21 Budget: The Fiscal Outlook for Schools and Community Colleges

Nov 20, 2019 - Proposition 2 (201 4) s pecified that no deposits would be required until the state paid certain school funding obligations (known as “maintenance factor ”) that it accrued during the Great Recession.
https://lao.ca.gov/Publications/Report/4113