The 2017-18 Budget: Initial Comments on the Governor’s May Revision

May 13, 2017 - The Governor ’s proposes borrowing $6 billion from the state investment pool —an account that invests money from the state and local governments —and use this money to pay down a small portion of state pension liabilities.
https://lao.ca.gov/Publications/Report/3669

The 2022-23 Budget: Green School Bus Grants

Feb 10, 2022 - The Legislature can respond to excess revenues by (1)  lowering tax revenues, (2)  splitting the excess revenues between taxpayer rebates and one ‑time payments to schools and community colleges, or (3)  spending more money on activities excluded from the limit.
https://lao.ca.gov/Publications/Report/4525

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

Feb 29, 2024 - Nonclassroom ‑based charter school programs can range from hybrid programs with a combination of on ‑site and off ‑site instruction to fully online virtual academies. (The level of in ‑person and remote instruction that hybrid programs offer vary.)
https://lao.ca.gov/Publications/Report/4870

The 2025-26 Budget: Transitional Kindergarten Multilingual Learner Screeners

Feb 26, 2025 - When students are newly enrolled in a public school, parents or guardians complete a standardized home language survey. If a parent or guardian indicates on the survey that a language other than English is the primary language spoken at home, districts assess a student ’s English proficiency to determine if the student is an English learner and eligible for language support services.
https://lao.ca.gov/Publications/Report/4990

The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - The reason for the reduction is the recent voter approval of Proposition  35 (2024), which requires the state to spend less MCO tax money on offsetting General Fund spending and more money on provider rate increases.
https://lao.ca.gov/Publications/Report/4951

Updating Special Education Out-of-Home Care Funding

Feb 23, 2021 - An Out ‑of ‑Home Care formula based on the CANS assessment also could increase interagency collaboration by encouraging education representatives to be involved in the CFT process, CANS assessment, and decision ‑making concerning foster youth.
https://lao.ca.gov/Publications/Report/4386

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - Moreover, many existing structures were built to different standards than are commonplace today, making them less resilient to the effects of climate change. For instance, many older homes were built with features —such as wood shake roofs, cedar siding, or single ‑paned windows —that make them more vulnerable to igniting during wildfires.
https://lao.ca.gov/Publications/Report/4575

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/5100

The 2021-22 Budget: Initial Comments on the Governor’s May Revision

May 17, 2021 - Put another way, $12  billion  of spending in the May Revision is attributable to reserve withdrawals and borrowing from 2020 (see Figure  7). Figure 7 Governor Still Uses Budget Solutions Despite Historic Revenue Growth Budget Solutions From 2020 Maintained in 2021 May Revision (In Billions) Reserve Withdrawals Make Budget Stabilization Account withdrawal $7.8 Make Safety Net Reserve withdrawal 0.5
https://lao.ca.gov/Publications/Report/4432

State Budget Effects of Recent Federal Actions to Address COVID-19

Apr 5, 2020 - Finally, should benefit payments under the state’s base program exceed payroll tax collections, the legislation allows the state to take an interest-free loan (through the end of 2020) to continue making benefit payments.
https://lao.ca.gov/Publications/Report/4217