The 2020-21 Budget: Governor’s Fiscal Oversight Proposals

Mar 19, 2020 - Requires the county superintendent to notify the district and county board of education within ten days whether the agreement would endanger the district ’s fiscal health. Requires the county superintendent to also notify the union that negotiated the agreement.
https://lao.ca.gov/Publications/Report/4204

The 2020-21 Budget: Governor’s Computer Science Proposals

Mar 10, 2020 - A district that is identified as low performing in two or more state priority areas for at least one student subgroup is to receive targeted support from its county office of education (COE). In providing this support, COEs sometimes consult with other regional and state partners known as resource leads.
https://lao.ca.gov/Publications/Report/4198

Excess ERAF: A Review of the Calculations Affecting School Funding [Publication Details]

Mar 6, 2020 - We recently found that some counties are calculating excess ERAF in ways that seem contrary to state law and shift too much property tax revenue from schools to other agencies. We have three specific concerns related to the calculation of excess ERAF that together affect about $350 million in annual property tax revenue.
https://lao.ca.gov/Publications/Detail/4193

Excess ERAF: A Review of the Calculations Affecting School Funding

Mar 6, 2020 - Recipients of property tax revenue include cities, counties, special districts, K ‑12 schools, and community colleges. The county auditor is responsible for allocating property tax revenue to these entities according to state law.
https://lao.ca.gov/Publications/Report/4193

Narrowing California’s K-12 Student Achievement Gaps

Jan 31, 2020 - A district identified as low performing is to receive targeted support from its county office of education (COE). For a district with persistent performance issues, CDE is currently developing a more intensive level of intervention.
https://lao.ca.gov/Publications/Report/4144

The 2020-21 Budget: School District Budget Trends

Jan 21, 2020 - For example, Kern, Fresno, Sacramento, Placer, El  Dorado, and San Francisco Counties have seen their attendance increase. Given demographic projections, some of these counties may see slower growth or even declines over the next decade.
https://lao.ca.gov/Publications/Report/4136

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - Recently, corporation tax collections have grown faster than anticipated while personal income tax collections have grown somewhat slower. The administration assumes that this pattern will continue. This is because they attribute the pattern to partnerships, which are taxed under the personal income tax, changing to corporations in response to 2017 federal tax changes.
https://lao.ca.gov/Publications/Report/4135