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: 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 2024 ‑25, the maintenance factor payment makes the guarantee highly sensitive to revenue changes.
https://lao.ca.gov/Publications/Report/5110

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

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - From 2022 ‑23 through 2024 ‑25, the state appropriation remained at $4  billion annually, while the Tier 1 rate and overall Tier 1 TK ‑6 attendance increased. As a result, funding available for Tier 2 rates decreased.
https://lao.ca.gov/Publications/Report/5131

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - (For example, juvenile court schools run by COEs operate on every weekday of the calendar year, except for holidays.) If switching to enrollment, the Legislature may want to consider allowing students enrolled in these programs to generate more than one unit of enrollment.
https://lao.ca.gov/Publications/Report/5100

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - In 2023‑24 and 2024‑25, the state made one‑time reductions to the program in recognition that funding provided exceeded the amount necessary to fund all State Preschool contracts. Child Care and State Preschool Reimbursement Rates in Transition.
https://lao.ca.gov/Publications/Report/5168

The 2026-27 Budget: K-12 Proposals [Publication Details]

Feb 19, 2026 - In this brief, we provide our analysis of several K-12 proposals included in the Governor's 2026-27 budget.
https://lao.ca.gov/Publications/Detail/5131

The 2026-27 Budget: K-12 Mandates [Publication Details]

May 1, 2026 - The Commission on State Mandates (the Commission) recently found two new requirements to be reimbursable state mandates: (1) offering menstrual products in public school restrooms and (2) confirming that public high school students complete the Free Application for Federal Student Aid or California Dream Act Application.
https://lao.ca.gov/Publications/Detail/5179

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

Jan 6, 2026 - Assessing a Shift to Enrollment-Based School Funding [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5100

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

Mar 18, 2026 - Introduction California operates the nation ’s largest public school system, comprising 937 school districts, 1,257 charter schools, and 58 county offices of education. This year, these local agencies will educate nearly 5.8  million students, employ around 700,000 teachers and staff, and spend nearly $150  billion.
https://lao.ca.gov/Publications/Report/5165