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

Mar 18, 2026 - Regarding the SPI, we recommend authorizing the position to undertake three main activities: (1)  representing the interests of the public, (2)  reporting on the condition of education and recommending improvements, and (3)  evaluating laws and programs.
https://lao.ca.gov/Publications/Report/5165

The 2022-23 Budget: Update on K-12 Student Attendance

May 11, 2022 - As Figure  4 shows, 55 of the 58 counties in California have experienced ADA declines during the pandemic. Of these 55  counties, 36 experienced two ‑year declines between 5  percent and 10  percent.
https://lao.ca.gov/Publications/Report/4595

The 2019-20 Budget: California Spending Plan—Education

Oct 17, 2019 - Of this amount, $4.7  billion (58  percent) is state General Fund, $3.3  billion (41  percent) comes from student tuition and fee revenue, and $64  million (0.8  percent) is other state funding (primarily lottery revenue).
https://lao.ca.gov/Publications/Report/4096

A Review of the CalSTRS Funding Plan: State’s Future Responsibility for CalSTRS Uncertain

Feb 2, 2016 - Figure 1 displays CalSTRS ’ projections of the state and district shares of unfunded liabilities under a sample of simulations reflecting average investment returns of between 5.6 percent and 10.9 percent.
https://lao.ca.gov/Publications/Report/3336

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

Feb 15, 2024 - Currently, for example, the state: (1)  has sizeable balances in its reserve accounts, including the Budget Stabilization Account and Proposition  98 Reserve; (2)  has many special funds that are carrying large balances; and (3)  has allocated large sums to expenditures that take years to disburse, like infrastructure projects.
https://lao.ca.gov/Publications/Report/4840

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - The state provides families with subsidized child care through various child care and development programs ( Figure  1 ). Most  of the state ’s subsidized child care is administered by DSS through three programs: (1)  California Work Opportunity and Responsibility to Kids (CalWORKs) child care, (2)  the California Alternative Payment Program (CAPP), and (3)  the General Child Care program.
https://lao.ca.gov/Publications/Report/5168

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

Feb 4, 2026 - The Proposition  98 reserve is particularly powerful because it (1)  can be accessed relatively quickly, (2)  can support any school or community college activities, and (3)  avoids disrupting district cash flow (unlike payment deferrals).
https://lao.ca.gov/Publications/Report/5110

A Review of the CalSTRS Funding Plan: Conclusion

Feb 2, 2016 - Meanwhile, that calculation, coupled with CalSTRS ’ treatment of the higher teacher contributions required by the funding law, have increased the school and community college district share from $47 billion to $58 billion.
https://lao.ca.gov/Publications/Report/3339

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

Mar 17, 2016 - Current law allows (1) multiple parties to submit RRM proposals for the same mandate, (2) parties to submit arguments for and against RRM proposals, and (3) any CSM decision to be challenged in court.
https://lao.ca.gov/Publications/Report/3395

The 2025-26 California Spending Plan: Proposition 98 and K-12 Education

Nov 10, 2025 - Of this amount, $145  million is to be used for (1)  kitchen upgrades, such as cooking equipment and refrigeration, to increase capacity for freshly prepared onsite meals; (2)  staffing and training costs related to implementing universal school meals; or (3)  procuring California-grown food.
https://lao.ca.gov/Publications/Report/5087