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K-12 Education (91)
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Update on School District Retiree Health Benefits

Sep 25, 2017 - More specifically, it is the amount of money that, if set aside and invested today, would be sufficient to cover the future cost of retiree health benefits already earned by current and former employees.
https://lao.ca.gov/Publications/Report/3704

The 2025-26 Budget: California State University

Feb 25, 2025 - Though the number of students shifted from self‑ to state‑supported courses is smaller in 2024‑25 compared to 2023‑24 (745 FTE students shifted in summer 2024 compared to 4,705 FTE students shifted the previous summer), the effect is still not adding new students but adding new state costs from shifting students formerly in self‑supported courses into state‑supported ones.
https://lao.ca.gov/Publications/Report/4989

The 2025-26 Budget: Educator Workforce

Mar 7, 2025 - To receive funding, LEAs must attest that they will support eligible schools with math coaches, provide access to training that is aligned with state ’s math curriculum frameworks, and provide funding for individuals to earn a Mathematics Instructional Leadership Specialist Credential or a Mathematics Instructional Added Authorization.
https://lao.ca.gov/Publications/Report/5012

A Review of the CalSTRS Funding Plan: Background

Feb 2, 2016 - That is, the assets held by the fund at any one time have been insufficient to cover benefits earned to that date. As of the most recent estimates, CalSTRS would need an additional $72.7 billion in its investment fund to pay for teacher pension benefits earned as of the end of 2013-1 4.
https://lao.ca.gov/Publications/Report/3332

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - Three ‑ and four ‑year old children are generally eligible for State Preschool if their family earns at or below the state median income ($109,904 annual income for a family of three and $127,338 annual income for a family of four).
https://lao.ca.gov/Publications/Report/5168

CalSTRS Funding Update

Jul 19, 2018 - By the latter years of the Great Recessi on, this unfunded liability had grown significantly and CalSTRS was estimating that it would run out of money by the mid-2040s —a short time horizon for a pension system.
https://lao.ca.gov/Publications/Report/3873

The 2022-23 Budget: College and Career Proposals

Feb 23, 2022 - By graduating high school having already earned college credits, students can save money and accelerate progress toward a postsecondary degree or certificate. Dual enrollment has various models. California ’s two most widely used models are traditional dual enrollment and College and Career Access Pathways (CCAP).
https://lao.ca.gov/Publications/Report/4562

The 2019-20 Budget: Creating an Integrated Education Data System

May 6, 2019 - Do students who earn an associate degree for transfer (ADT) at a community college end up taking fewer total units to earn a bachelor ’s degree than students who transfer without an ADT? 8. Are students receiving Cal Grant competitive awards more likely to enroll and graduate from college than those eligible students who just missed the cut ‑off for getting awards?
https://lao.ca.gov/Publications/Report/4026

The 2023-24 Budget: One-Time K-12 Spending Proposals

Feb 16, 2023 - Teachers with credentials in other subject areas can provide reading intervention services if they obtain either a Reading and Literacy Added Authorization (RLAA) or a Reading and Literacy Leadership Specialist (RLLS) credential.
https://lao.ca.gov/Publications/Report/4688

Volatility of the Personal Income Tax Base

Feb 8, 2017 - Imputed interest includes investment income earned on insurance policies, the value of implicit services provided by banks and other lenders, and interest earned on employee pension plans. Transfer Payments.
https://lao.ca.gov/Publications/Report/3548