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The 2026-27 Budget: Update on Local Control Funding Formula Costs

May 1, 2026 - For school districts, this percentage increased from 62.6  percent in 2019-20 to 66.3  percent in 2024-25 —a 3.7  percentage point increase. For 2025-26, preliminary CDE data shows a 0.3  percent decline from 2024-25.
https://lao.ca.gov/Publications/Report/5178

The 2026-27 Budget: California Community Colleges

Mar 5, 2026 - As Figure  4 shows, districts ’ unrestricted reserves have increased over the past several years. Whereas unrestricted reserves totaled $2  billion (23  percent of expenditures) in 2019 ‑20, they grew to $3.8  billion (34  percent of expenditures) in 202425.
https://lao.ca.gov/Publications/Report/5150

The 2026-27 Budget: Supplemental Security Income/State Supplementary Payment (SSI/SSP) Program

Mar 3, 2026 - Figure 4 SSI/SSP Monthly Maximum Grant Levels a 202425 (Actual) Percent of federal poverty level b 93% Percent of federal poverty level b 117% 116% 114% a The maximum monthly grants displayed refer to those for aged and disabled individuals and couples living in their own households, effective as of January 1 of the respective calendar year. b Compares grant level to federal poverty guidelines from the U.S.
https://lao.ca.gov/Publications/Report/5148

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

Feb 4, 2026 - Revenue fluctuations in those years would change the guarantee by approximately 40 cents for each $1  change in General Fund revenue. In 202425, the maintenance factor payment makes the guarantee highly sensitive to revenue changes.
https://lao.ca.gov/Publications/Report/5110

Firearms and Ammunition Revenue Update (2025 Q4) [EconTax Blog]

Feb 18, 2026 - So far, most of the changes in quarterly revenues appear to be seasonal, without much year-over-year growth. Like sales of tangible goods more generally, firearm and ammunition sales seem to peak in the fourth quarter of the calendar year.  
https://lao.ca.gov/LAOEconTax/article/Detail/849

Firearms and Ammunition Revenue Update (2025 Q4) [EconTax Blog]

Feb 18, 2026 - So far, most of the changes in quarterly revenues appear to be seasonal, without much year-over-year growth. Like sales of tangible goods more generally, firearm and ammunition sales seem to peak in the fourth quarter of the calendar year.  
https://lao.ca.gov/LAOEconTax/Article/Detail/849

The 2026-27 Budget: Estimated State Savings From Proposition 47

Feb 23, 2026 - As shown in Figure  1, these estimates represent a $13  million (14  percent) and a 501 person (13  percent) decline relative to the 2023-24 savings, the year before Proposition  36 took effect. These declines primarily reflect the administration ’s estimate of the impact of Proposition  36 —which went into effect halfway through 2024-25.
https://lao.ca.gov/Publications/Report/5108

The 2026-27 Budget: Community College Facilities

Mar 17, 2026 - In the November 2024 election, voters approved Proposition  2, a state general obligation bond that provides $1.5  billion for community college facilities. (The measure also provides $8.5  billion for K-12 school facilities.)
https://lao.ca.gov/Publications/Report/5159

K-12 Proposition 98 Funding by Program [EdBudget]

Jan 19, 2026 - Includes $50 million each year for Quality Rating and Improvement System. c Includes $150 million in one-time funds provided in the June 2025 budget. d June 2025 budget also provided $2 million in unspent prior-year funds to support the California School for the Deaf in Fremont. e Less than $500,000. f June 2024 budget also
https://lao.ca.gov/Education/EdBudget/Details/1069

The 2026-27 Budget: K-12 Mandates

May 1, 2026 - School districts submitted claims to SCO for 2021-22 (reflecting a half-year of costs), 2022-23, and 2023-24. In total, the SCO received 117 reimbursement claims (20 for 2021-2022, 56 for 2022-23, and 41 for 2023-2024) submitted by 74 school districts, representing a total of 906 eligible schools.
https://lao.ca.gov/Publications/Report/5179