Increasing Transparency of County Office of Education Spending

Mar 14, 2024 - (For  example, with special education funding that is transferred to school districts and certain local property tax transferred to trial courts.) In addition, COEs conduct a wide range of activities with LCFF —their primary state funding source.
https://lao.ca.gov/Publications/Report/4883

The 2020-21 Budget: Governor’s Fiscal Oversight Proposals

Mar 19, 2020 - Requires the county superintendent to notify the district and county board of education within ten days whether the agreement would endanger the district ’s fiscal health. Requires the county superintendent to also notify the union that negotiated the agreement.
https://lao.ca.gov/Publications/Report/4204

The 2019-20 Budget: Proposition 98 Analysis

Feb 13, 2019 - This slow pace of sales was despite a growing backlog of school facility applications. Considerable Local Bond Funding Is Available. School districts typically raise their share of facility funding through the sale of local general obligation bonds, which require local voter approval and are repaid through local property taxes.
https://lao.ca.gov/Publications/Report/3930

The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision

Feb 10, 2017 - Under the LCFF for COEs (similar to school districts), local property tax is counted first for meeting each COE ’s overall LCFF allotment, with the state making up any gap. In a county where local property tax revenue is sufficient to fund all of its LCFF allotment, the state still must provide its minimum state aid allotment.
https://lao.ca.gov/Publications/Report/3554

The 2025‑26 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 20, 2024 - Regarding local property tax revenue, our estimates are up $789   million relative to the June 2024 estimates. This increase reflects recent data showing an uptick in home sales, which generate additional property tax revenue as properties are reassessed at market value.
https://lao.ca.gov/Publications/Report/4940

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - State Preschool programs offered by LEAs —school districts, county offices of education, community college districts, and certain charter schools —are funded with Proposition  98 General Fund. Those programs offered by non ‑LEA providers (community ‑based organizations, county welfare departments, and cities) are funded with non ‑Proposition  98 General  Fund.
https://lao.ca.gov/Publications/Report/5168

A Historical Review of Proposition 98

Jan 18, 2017 - State shifted property tax revenue from school and community college districts to cities and counties to backfill for redirected local sales tax revenue used to retire state Economic Recovery Bonds (ERBs).
https://lao.ca.gov/Publications/Report/3526

The 2026-27 Budget: Re-Envisioning State Education Governance

Mar 18, 2026 - The state ’s first constitution laid the foundation for this system by setting aside land for sale to fund education, establishing the SPI as a statewide elected position, and requiring public schools to operate for at least three months per year.
https://lao.ca.gov/Publications/Report/5165

The 2026-27 Budget: K-12 Mandates

May 1, 2026 - The state reimburses school districts and county offices of education (COEs) for mandated activities either through the state ’s traditional claims-based process, or from the K-12 mandates block grant.
https://lao.ca.gov/Publications/Report/5179

The 2026-27 Budget: Update on Local Control Funding Formula Costs

May 1, 2026 - For a few programs —generally those operated by county offices of education (COEs) —the state waits to finalize funding until it receives annual data. Post Analyzes Preliminary Data for 2025-26. In February 2026, CDE certified P-1 data for 2025-26 and annual data for 2024-25.
https://lao.ca.gov/Publications/Report/5178