The 2023-24 Budget: State and Federal One-Time K-12 Funding

Mar 10, 2023 - December 2026. a a School districts that do not submit a final expenditure report must return all funding to the state. Limited Information Regarding How Much State Funding Has Been Spent. Given that most of the one-time state programs do not yet have expenditure reports available or were just recently enacted, the state will not know for some time how funding has been spent.
https://lao.ca.gov/Publications/Report/4734

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - (The version of Proposition   98 approved by voters in 1988 might have allowed the Legislature to make this change, but an amendment in 1990 —Proposition   111 —tightened the attendance requirement.)
https://lao.ca.gov/Publications/Report/5100

CalSTRS Funding: An Update

May 5, 2017 - These recent developments do not affect district contribution rates, which will continue to increase through 2020 ‑21 pursuant to a schedule in state law. State Contributions Key to Meeting Funding Goal.
https://lao.ca.gov/Publications/Report/3662

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

Feb 15, 2024 - Similar to this proposed maneuver, these tools create long ‑term obligations in exchange for short ‑term budgetary relief and some do so by creating discrepancies between cash and budget documents. However, this particular maneuver is new and sets a problematic precedent.
https://lao.ca.gov/Publications/Report/4840

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - For  LEAs with eligible school sites that do not opt in by November 1, 2026, trailer legislation specifies that LEAs will have the opportunity to submit a request to be considered for funding during regular intervals.
https://lao.ca.gov/Publications/Report/5131

Increasing Transparency of County Office of Education Spending

Mar 14, 2024 - COEs could de scribe the courses that students can access, including career technical education courses, or A ‑G courses. COEs could also describe whether they partner with a community college to provide access to dual enrollment for students.
https://lao.ca.gov/Publications/Report/4883

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

Mar 18, 2026 - Even if these changes do not automatically solve the state ’s other longstanding education challenges, they would allow theLegislature to set goals and mon
https://lao.ca.gov/Publications/Report/5165

The 2017-18 Budget: Analysis of the May Revision Education Proposals

May 15, 2017 - A law enacted in 1990 requires the state to provide a supplemental appropriation when Test  3 is operative and the minimum guarantee otherwise would grow less quickly than the rest of the state budget.
https://lao.ca.gov/Publications/Report/3670

CalSTRS Funding Update

Jul 19, 2018 - In broad strokes, the state is responsible for the share of the unfunded liability that would exist today if no changes had been made to benefits or contributions since 1990. The law makes districts responsible for the unfunded liability created by changes to pension benefits and contribution rates adopted after 1990, but only for benefits earned through 2013-14.
https://lao.ca.gov/Publications/Report/3873

Volatility of the Personal Income Tax Base

Feb 8, 2017 - From 1990 to 2014, California personal income grew fairly consistently, with only a limited degree of volatility. On the other hand, the state ’s PIT tax base was much more volatile than personal income.
https://lao.ca.gov/Publications/Report/3548