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 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 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 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 2026-27 California Spending Plan: Proposition 98 and K-12 Education

Oct 9, 2026 - The budget provides $50  million for the Kern County Superintendent of Schools to expand the Mathematics Professional Learning Partnership, bringing total one-time funding for the partnership to $100  million.
https://lao.ca.gov/Publications/Report/5209

The 2026-27 California Spending Plan: Child Care and State Preschool

Sep 30, 2026 - County offices of education (COEs) are to receive $15,000 for every LEA in their county that operates a kindergarten program. Of the remaining funds, 60  percent will be distributed based on an LEA ’s share of kindergarten enrollment.
https://lao.ca.gov/Publications/Report/5203

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

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

Excess ERAF: A Review of the Calculations Affecting School Funding

Mar 6, 2020 - Recipients of property tax revenue include cities, counties, special districts, K ‑12 schools, and community colleges. The county auditor is responsible for allocating property tax revenue to these entities according to state law.
https://lao.ca.gov/Publications/Report/4193

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

May 13, 2017 - Across the three fiscal years, the administration also increases its estimate of corporate tax revenues by nearly $400 million. These increases are partially offset by declines in the estimates of sales and use tax revenues, which are down $1.2 billion across the three years relative to the administration ’s January estimates.
https://lao.ca.gov/Publications/Report/3669