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

Nov 20, 2024 - When the cap is operative, medium and large districts (those with more than 2,500 students) must limit their reserves to 10 percent of their annual expenditures. Smaller districts are exempt. The law also exempts reserves that are legally restricted to specific activities and reserves designated for specific purposes by a district’s governing board.
https://lao.ca.gov/Publications/Report/4940

Update on Community College Reserves

Jan 27, 2021 - The 15 districts we contacted were spread across the state (with some in the southern, central, and northern regions) and varied in terms of their enrollment (with some small, medium, and large). They also varied in their reliance on state versus local funds.
https://lao.ca.gov/Publications/Report/4323

The 2016-17 Budget: Review of UC’s Merced Campus Expansion Proposal

Feb 10, 2016 - For example, the 2013 –14 budget authorized $45.1  million to construct a single classroom and academic office building at the Merced campus that contained six medium –size lecture classrooms and one small seminar space.
https://lao.ca.gov/Publications/Report/3349

California Community Colleges—Managing Cash in a Time of State Payment Deferrals

Dec 18, 2020 - Based on our discussions with these programs, we estimate that about one ‑third of CCC districts —a mix of small, medium, and large districts —applied for a TRAN in this first round. Currently, the programs are in the process of working with these districts to analyze their cash flows to help determine the appropriate amount of TRANs to issue.
https://lao.ca.gov/Publications/Report/4307