Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - Enrollment Count Methodology If State Switches to Enrollment, Recommend Using Enrollment Averaged Across the School Year. If the state switches to an enrollment ‑based student count, we recommend the state use enrollment averaged across the school year, similar to how ADA is currently calculated.
https://lao.ca.gov/Publications/Report/5100

Assessing a Shift to Enrollment-Based School Funding [Publication Details]

Jan 6, 2026 - Chapter 442 of 2024 (SB 98, Portantino) requires our office to report on the effects of changing the student count methodology of the Local Control Funding Formula and other K-12 education programs from average daily attendance to student enrollment.
https://lao.ca.gov/Publications/Detail/5100

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

Feb 4, 2026 - Before this law, the state typically made prior ‑year spending reductions through state accounting adjustments, such as counting some of that year ’s spending toward the following year ’s guarantee. These adjustments sometimes reduced the guarantee going forward, but they did not require districts to return prior payments.
https://lao.ca.gov/Publications/Report/5110