Update on State and School District Reserves

Apr 5, 2020 - (These figures exclude the Proposition 98 School Reserve, which is described more in the next section.) Finally, the balance of the SFEU currently is nearly zero. Although the state enacted an SFEU level of $1.4 billion for 2019‑20, the administration transferred $1.3 billion from the SFEU to the state’s disaster fund to address the effects of coronavirus disease 2019 (COVID-19) pursuant to a letter dated March 25, 2020.
https://lao.ca.gov/Publications/Report/4216

The 2025-26 Budget: Proposition 98 Guarantee and K-12 Spending Plan [Publication Details]

Feb 13, 2025 - This brief examines the estimates of the Proposition 98 guarantee in the Governor’s budget and assesses the overall structure of the Governor’s plan for K-12 funding. It also examines a few of the larger spending proposals and the proposal to delay a $1.6 billion settle-up payment. Update (2/21/25): This brief has been updated to reflect our office’s estimate of the K-12 COLA (2.26 percent).
https://lao.ca.gov/Publications/Detail/4963

The 2024-25 Budget: Proposition 98 Overview and K-12 Education [Publication Details]

Feb 29, 2024 - The 2024-25 Budget: Proposition 98 Overview and K-12 Education [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/4866

The 2024-25 Budget: Proposition 98 Overview and K-12 Education [Publication Details]

Feb 27, 2024 - The 2024-25 Budget: Proposition 98 Overview and K-12 Education [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/4857

The 2025-26 Budget: Analysis of the School and Community College Funding Split [Publication Details]

May 20, 2025 - The 2025-26 Budget: Analysis of the School and Community College Funding Split [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/5051

The 2021-22 Budget: Initial Comments on the Governor’s May Revision

May 17, 2021 - The funds will be transferred soon, but the state has until December 31, 2024 to use the funds. The U.S. Department of the Treasury recently released detailed guidance with more detail on how these funds can be used.
https://lao.ca.gov/Publications/Report/4432

The 2021-22 Budget: Community Schools

Feb 12, 2021 - The proposed new grant would provide about $2. 7  m illion for technical assistance that could be spent over four years —$662, 000 p er year. This is somewhat higher than the $450,000 available over one year under the first round of grants.
https://lao.ca.gov/Publications/Report/4367

The 2022-23 Budget: Green School Bus Grants [Publication Details]

Feb 10, 2022 - The 2022-23 Budget: Green School Bus Grants [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/4525

The 2022-23 Budget: Overview of Proposition 98 Proposals [Publication Details]

Jan 27, 2022 - This analysis describes the overall structure of the Governor's plan for school and community college funding, including the major spending proposals and underlying estimates of the Proposition 98 minimum guarantee.
https://lao.ca.gov/Publications/Detail/4502

Increasing Transparency of County Office of Education Spending [Publication Details]

Mar 14, 2024 - This report, prepared at the request of the Legislature, makes recommendations primarily intended to increase transparency of operations and activities at county offices of education.
https://lao.ca.gov/Publications/Detail/4883