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

Feb 4, 2026 - It also prompted a complex law that excludes certain school spending from Proposition  98 calculations when the state overestimates the guarantee due to tax ‑filing extensions. The June 2025 budget alluded to this law in its explanation for the $1.9  billion settle ‑up delay in 2024 ‑25, and the Governor ’s budget makes a similar reference to explain the proposed delay in 2025 ‑26.
https://lao.ca.gov/Publications/Report/5110

The 2019-20 May Revision: K-12 Cal Grant Mandate

May 28, 2019 - Moreover, the share of high school students who eventually filed a complete Cal Grant application rose from 49 percent in 2014-15 to 57 percent in 2017-18. Given the growth in GPAs reported and Cal Grant applications filed, we believe the mandate is accomplishing the Legislature ’s intended objective.
https://lao.ca.gov/Publications/Report/4052

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

Feb 15, 2024 - This is because prior ‑year taxes usually have been filed and associated revenues collected by April of any given year. Due to the state conforming to federal tax filing extensions, however, the Legislature only gained a complete picture of 2022 ‑23 tax collections late in 2023 —after the fiscal year already ended.
https://lao.ca.gov/Publications/Report/4840

The 2021-22 Budget: Public School Restrooms Feminine Hygiene Products Mandate

Mar 1, 2021 - Given these numbers, we think the average costs reported by districts filing initial claims is likely higher than the average cost incurred by all districts required to undertake the mandated activities.
https://lao.ca.gov/Publications/Report/4392

The 2025-26 Budget: Proposition 98 Guarantee and K-12 Spending Plan

Feb 13, 2025 - In late 2020, the families of several students living in Oakland and Los Angeles filed a lawsuit alleging the state had failed to ensure that schools provided adequate instruction during the pandemic ( Cayla  J.  
https://lao.ca.gov/Publications/Report/4963

The 2018-19 Budget: Commission on Teacher Credentialing—Record Digitization

May 1, 2018 - Though some files from before 1989 have been converted to digital format due to case-by-case requests, CTC estimates that it still houses 1.3  million teacher records from prior to 1989, with records dating as far back as the late 1800s.
https://lao.ca.gov/Publications/Report/3819

The 2016-17 Budget: Local Government Mandates--Reasonable Reimbursement Methodology

Mar 17, 2016 - Under the administration ’s proposal, if a proposed RRM uses cost information based on claims filed by local governments to the SCO, those claims would have to be audited before being used to develop a general allocation formula.
https://lao.ca.gov/Publications/Report/3395

Volatility of the Personal Income Tax Base

Feb 8, 2017 - For example, residents with total income low enough to have a state tax liability of zero are not required to file, although many indeed file state returns. For purposes of this brief, we exclude the non ‑filers ’ income from the PIT tax base as we have no data on their income and would not be able to estimate it with any precision.
https://lao.ca.gov/Publications/Report/3548

The 2021-22 Budget: Overview of the Governor's Budget

Jan 10, 2021 - Under the legislation, landlords may pursue such unpaid rent in small claims filings. The administration anticipates an increase in eviction cases (known as unlawful detainers) and small claims filings wh en the statutory protections expire, resulting in new workload for trial courts.
https://lao.ca.gov/Publications/Report/4309

Review of the Funding Determination Process for Nonclassroom-Based Charter Schools

Feb 29, 2024 - Appeals may also be filed with SBE, though their level of review depends on whether or not the charter petition was denied by both the school district and COE, or just the school district. If SBE approves a petition on appeal, they must designate whether the chartering authority will be granted to the school district or COE in which the charter will operate.
https://lao.ca.gov/Publications/Report/4870