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 2017-18 Budget: Bus Driver Training Program

Mar 10, 2017 - CDE also could offer some of the training curriculum online and shorten the onsite portion of its program, in turn, likely reducing both instructional and lodging costs. CDE could adopt any combination of these or other options to respond to the proposed reduction.
https://lao.ca.gov/Publications/Report/3614

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - State Preschool programs offered by LEAs —school districts, county offices of education, community college districts, and certain charter schools —are funded with Proposition  98 General Fund. Those programs offered by non ‑LEA providers (community ‑based organizations, county welfare departments, and cities) are funded with non ‑Proposition  98 General  Fund.
https://lao.ca.gov/Publications/Report/5168

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 Budget: Re-Envisioning State Education Governance

Mar 18, 2026 - Another significant responsibility is hearing appeals when a prospective charter school is denied authorization by a school district or county board of education. The SBE also oversees some administrative functions.
https://lao.ca.gov/Publications/Report/5165

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

Feb 4, 2026 - Local Property Tax Estimates Seem Reasonable. The administration ’s property tax estimates are only $93  million lower than our November estimates over the 2024 ‑25 through 2026 ‑27 period (a difference of less than 0.1  percent).
https://lao.ca.gov/Publications/Report/5110

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

Nov 10, 2025 - The Kern County Superintendent of Schools shall submit an expenditure plan on behalf of the partnership to the Department of Finance for approval by January 31, 2026. Provides Additional Support for Literacy Screening Requirements.
https://lao.ca.gov/Publications/Report/5087

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 2026-27 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 19, 2025 - The 2026-27 Budget: Fiscal Outlook for Schools and Community Colleges 1 1 a Excludes non ‑tax revenues and transfers, which do not affect the calculation of the minimum guarantee. b This decline is deemed to be zero for the purpose of calculating the guarantee.
https://lao.ca.gov/Publications/Report/5093