The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - School staff often do not have the skills or experience to implement key aspects of the community schools model, such as improving community eng agement and building partnerships with other local organizations.
https://lao.ca.gov/Publications/Report/5131

A Review of the CalSTRS Funding Plan: Theoretical Investment Gains Have Shifted Unfunded Liabilities to Districts

Feb 2, 2016 - That is, the calculation reflects a fictional investment portfolio that has more assets than CalSTRS’ real world portfolio. This is important because when CalSTRS records investment gains in the real world, the calculation gives the state the benefit of additional, theoretical gains off the fictional portion of the investment portfolio.
https://lao.ca.gov/Publications/Report/3334

A Review of the CalSTRS Funding Plan: State’s Future Responsibility for CalSTRS Uncertain

Feb 2, 2016 - In our third post , we showed how the funding plan’s key calculation gives the state the benefit of theoretical investment gains that do not exist in the real world. For example, if CalSTRS’ real world portfolio grows by $10 billion, the calculation gives the state the benefit of a roughly $12 billion gain.
https://lao.ca.gov/Publications/Report/3336

CalSTRS Funding: An Update

May 5, 2017 - For example, if CalSTRS ’ real world portfolio grows by $10  billion, the calculation gives the state the benefit of a roughly $11  billion gain. Of course, the opposite is true as well. When CalSTRS records an investment loss —as they did in 2015 ‑ 16 —the loss to the theoretical investment portfolio is larger than the real world loss, making the state share of
https://lao.ca.gov/Publications/Report/3662

The 2021-22 Spending Plan: Proposition 98 and K-12 Education

Oct 25, 2021 - These new requirements do not apply to students who are enrolled in ind ependent study for less than 15 school days during the academic year. Provides Flexibility From Some Independent Study Rules in 2021 ‑22.
https://lao.ca.gov/Publications/Report/4466

A Historical Review of Proposition 98

Jan 18, 2017 - Formulas Tend to React Poorly to Changes in Real World Dynamics. In 1990 —only two years after voters approved Proposition   98 —the state entered a recession and found the two original Proposition  98 formulas difficult to implement.
https://lao.ca.gov/Publications/Report/3526

A Review of the CalSTRS Funding Plan: CalSTRS Funding Plan Relies on Abstract Calculation

Feb 2, 2016 - In general, the state will pay for these smaller theoretical unfunded liabilities —as determined by the calculation —while districts will pay the difference between total real world unfunded liabilities and the state ’s share.
https://lao.ca.gov/Publications/Report/3333

K-12 Education in Context

Jan 26, 2018 - The state adopted aligned standards for Eng lish Learners in 2012. Forty two states and the District of Columbia have adopted the Common Core State Standards. State Is Implementing New Science Standards.  
https://lao.ca.gov/Publications/Report/3736

A Review of the CalSTRS Funding Plan: Funding Plan May Not Meet Principle of “Shared Responsibility”

Feb 2, 2016 - As we described in our third post , the abstract calculation central to the funding plan implementation gives the state the benefit of theoretical investment gains that do not exist in the real world.
https://lao.ca.gov/Publications/Report/3337

How Small Is Too Small? An Analysis of School District Consolidation - How Small Is Too Small? An Analysis of School District Consolidation [Video]

An Analysis of School District Consolidation May 2, 2011 In this webcast (approximately 10 minutes), analyst Rachel Ehlers discusses the LAO report How Small Is Too Small? An Analysis of School District Consolidation .
https://lao.ca.gov/Videos/Player?playlistId=78