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

Feb 4, 2026 - The state has multiple tools that can make school and community college programs more resilient against risk and volatility. The Proposition  98 reserve is particularly powerful because it (1)  can be accessed relatively quickly, (2)  can support any school or community college activities, and (3)  avoids disrupting district cash flow (unlike payment deferrals).
https://lao.ca.gov/Publications/Report/5110

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

Mar 18, 2026 - We recommend improving oversight by making the commissioner receive Senate confirmation. Regarding fiscal issues, we recommend directing the administration to submit a fiscal plan to make the shift cost ‑neutral and identify efficiencies.
https://lao.ca.gov/Publications/Report/5165

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - Some schools also reported making changes in their curriculum so that instruction better reflects the culture, experiences , and interests of students. Model Can Be Challenging to Initiate and Sustain.
https://lao.ca.gov/Publications/Report/5131

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

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - As we discuss in The 2026‑27 Budget: Overview of the Governor’s Budget , both our office and the administration project multiyear budget shortfalls beginning in 2027‑28, which will require the Legislature to make difficult spending decisions next year.
https://lao.ca.gov/Publications/Report/5168