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K-12 Education (79)
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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 - On January 8, 2026, California and the other states sued to prevent the freeze. A federal court initially granted a temporary restraining order that was followed by a preliminary injunction, ordering that funds continue to be available pending resolution of  the case.
https://lao.ca.gov/Publications/Report/5168

Increasing Transparency of County Office of Education Spending

Mar 14, 2024 - The annual deadline for approval or rejection of a COE ’s LCAP by the department is October 8. Other Reporting Required Plan for Supporting School Districts in Continuous Improvement. Chapter  32 established a requirement for county superintendents to prepare a summary of how the COE plans to assist all school districts within the county.
https://lao.ca.gov/Publications/Report/4883

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

The 2018-19 Budget: Analysis of the May Revision Education Budget Proposals

May 14, 2018 - Compared to January estimates, the May Revision has General Fund tax revenue up nearly $ 8 b illion over the three ‑year period. In most years, upward revisions of this magnitude lead to significant increases in the Proposition 98 guarantee.
https://lao.ca.gov/Publications/Report/3834

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

Feb 4, 2026 - A revenue decline of this magnitude would reduce the Proposition  98 guarantee by about $8  billion. In such a scenario, the state could likely maintain existing programs, but would have to reject many of the Governor ’s proposals.
https://lao.ca.gov/Publications/Report/5110

Re-Envisioning County Offices of Education: A Study of Their Mission and Funding

Feb 6, 2017 - Under the K ‑12 mandates block grant, COEs currently receive $1 for every student in their county, $28.42 for every student they educate in a county ‑run school in grades K ‑8, and $56 for every student they educate in a county ‑run school in grades 9 ‑12.
https://lao.ca.gov/Publications/Report/3547

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - Although the state collects and publishes chronic absenteeism data for all students, the chronic absenteeism rates reported on the dashboard only include data for students in grades TK  through  8. Dashboard Assigns Performance Levels for Statewide Indicators.
https://lao.ca.gov/Publications/Report/5100

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

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