The 2026-27 Budget: K-12 Mandates

May 1, 2026 - The State Controller ’s Office (SCO) pays claims from funds appropriated in the state budget. The SCO audits some claims and reduces payments accordingly. As an alternative to the claims-based process, the state created a K-12 mandates block grant in 2012-13.
https://lao.ca.gov/Publications/Report/5179

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - For example, the 2025‑26 budget provided $30 million to support the transition to paying providers prospectively. (Currently, the state pays providers after they have submitted timesheets demonstrating they have provided care.)
https://lao.ca.gov/Publications/Report/5168

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

Feb 4, 2026 - For example, if the guarantee declines while the state is paying the settle ‑up obligation, the state could use the payments to help cover Local Control Funding Formula (LCFF) costs on a temporary basis.
https://lao.ca.gov/Publications/Report/5110