Update on School District Budgets

Nov 16, 2020 - The state budget largely avoids reductions to schools and provides fiscal relief through one-time federal funding and lower pension contribution rates. In future years, however, these fiscal supports will recede and districts will be left with pension and health benefit costs ratche ting higher on the one hand and reduced funding growth —a consequence of declining student attendance —on the other.
https://lao.ca.gov/Publications/Report/4301

The 2020-21 Budget: School District Budget Trends [Publication Details]

Jan 21, 2020 - In this report, we examine district budgets—both looking back at actual experiences to date and looking ahead at what experiences could be over the next few years. First, we provide background on districts and their budgets. We then discuss trends in districts’ main cost drivers. Next, we examine overall district fiscal health, with a particular focus on districts in fiscal distress.
https://lao.ca.gov/Publications/Detail/4136

California's Education System: A 2019 Guide [Publication Details]

Feb 6, 2019 - As you journey through the report, you will be exposed to information on everything from student diversity and achievement gaps, to student aid and borrowing, to faculty salaries and rising pension costs, to the requirements for becoming a teacher or doctor in California.
https://lao.ca.gov/Publications/Detail/3924

The 2020-21 Budget: Proposition 98 Education Analysis [Publication Details]

Feb 24, 2020 - Although the Legislature has various options for providing fiscal relief, we think making additional payments toward districts’ unfunded pension liabilities would offer the greatest fiscal benefit. Paying down these liabilities would improve the funding status of the pension systems and likely reduce district costs over time.
https://lao.ca.gov/Publications/Detail/4174

CalSTRS Pension Proposals [Publication Details]

Mar 12, 2019 - CalSTRS Pension Proposals [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only. The LAO is unable to guarantee the accuracy of this translation and is therefore not liable for any inaccurate information resulting from the translation application tool.
https://lao.ca.gov/Publications/Detail/3974

The 2019-20 May Revision: Analysis of the May Revision Education Proposals

May 15, 2019 - To prioritize limited resources, the state could continue to address its unfunded pension liability at CalPERS or CalSTRS before focusing on UCRP. For both CalPERS and CalSTRS, the state has a clearer responsibility to address unfunded liabilities, as the state sets associated pension benefits and contribution rates.
https://lao.ca.gov/Publications/Report/4048

Increasing Transparency of County Office of Education Spending

Mar 14, 2024 - Statute Requires COEs to Set Goals in State Priority Areas. For each of the state and local measures, statute requires COEs to establish performance targets for its students, student subgroups, and schools.
https://lao.ca.gov/Publications/Report/4883

Review of the Funding Determination Process for Nonclassroom-Based Charter Schools

Feb 29, 2024 - They must hire an auditor from a list of firms approved by the State Controller ’s Office. The auditor then conducts an independent review following procedures in the audit manual developed by the state known as the Guide for Annual Audits of K ‑12 Local Education Agencies and State Compliance Reporting (known as the audit guide).
https://lao.ca.gov/Publications/Report/4870

The 2024-25 Budget: Proposition 98 and K-12 Education

Feb 15, 2024 - Prior to 2022 ‑23, the state contributed roughly 25 cents per free and reduced meal served (the state did not reimburse paid meals). In 2022 ‑23, the state provided a discretionary rate increase of 63  cents per meal —a 238 percent increase to the state rate for a free meal.
https://lao.ca.gov/Publications/Report/4839

The 2022-23 Budget: Overview of the Governor's Budget

Jan 13, 2022 - The Legislature could use the funding it frees up from funding fewer proposals to address district cost pressures (such as rising pension costs), or it could set this funding aside in the Proposition  98 Reserve for future allocation.
https://lao.ca.gov/Publications/Report/4492