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 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: 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

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: Computer Science Supplementary Authorization

Mar 6, 2026 - The program provides school districts with grants of up to $2,500 per participating teacher, with a dollar-for-dollar match requirement. These funds may be used to cover the costs of coursework and instructional materials necessary for completing the authorizations.
https://lao.ca.gov/Publications/Report/5153

Overview of Proposition 28 Arts Funding for Schools [Publication Details]

Feb 12, 2026 - Overview of Proposition 28 Arts Funding for Schools [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/5109

The 2026-27 Budget: Proposition 98 Guarantee and K-12 Spending Plan [Publication Details]

Feb 4, 2026 - This brief examines the estimates of the Proposition 98 guarantee in the Governor’s budget and assesses the overall structure of the Governor’s school spending plan. It also examines a few of the larger spending proposals and the proposal to delay a $5.6 billion settle-up payment.
https://lao.ca.gov/Publications/Detail/5110