The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - Figure 2 shows the total number of subsidized child care slots, as well as total funding, since 2018‑19. Statutory intent language associated with the multiyear agreement would require an additional 44,000 slots in 2026‑27 and 33,000 in 2027‑28.
https://lao.ca.gov/Publications/Report/5168

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

Mar 18, 2026 - These studies recommended that the SBE (1)  become an advisory body or sounding board for the Governor and the head of CDE, and (2)  perform limited policymaking duties when explicitly directed by the Legislature.
https://lao.ca.gov/Publications/Report/5165

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - (These are known as Tier 2 rates.) 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

The 2026-27 Budget: Proposition 98 Guarantee and K-12 Spending Plan

Feb 4, 2026 - Instead, we recommend (1)  making a larger deposit into the Proposition  98 Reserve, and (2)  adopting trailer legislation that automatically reduces the deposit if the 2025 ‑26 guarantee declines relative to May estimates.
https://lao.ca.gov/Publications/Report/5110

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - Assessing a Shift to Enrollment-Based School Funding Share of Increase Coming From Base 80% — 36% Alternatives 2 and 3 Provide More Targeted Funding to Support High ‑Needs Students. As Figure   18 shows, compared to enrollment ‑based funding and alternative 1, alternatives 2  and  3 provide more of the funding increases through grants targeted for English learners, low ‑income students, and foster youth.
https://lao.ca.gov/Publications/Report/5100

The 2025-26 California Spending Plan: Proposition 98 and K-12 Education

Nov 10, 2025 - Of this amount, $145  million is to be used for (1)  kitchen upgrades, such as cooking equipment and refrigeration, to increase capacity for freshly prepared onsite meals; (2)  staffing and training costs related to implementing universal school meals; or (3)  procuring California-grown food.
https://lao.ca.gov/Publications/Report/5087

The 2026-27 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 19, 2025 - Most of these one ‑time funds came from (1)  increases in the Proposition  98 guarantee in previous years and (2)  savings related to deferring payments. Entering 2026 ‑27, these one ‑time funds will expire, leaving a $1.7  billion gap between the cost of ongoing programs and the funding set aside to pay for them.
https://lao.ca.gov/Publications/Report/5093

The 2023-24 Budget: Proposition 98 Overview and K-12 Spending Plan

Feb 7, 2023 - For  example,  even a relatively modest change to assume 90  percent participation would reduce costs by approximately $400  million. Another option is to reduce district allocations to account for the funding districts receive through the ASES and 21st Century programs, reducing ELOP costs by at least several hundred million dollars.
https://lao.ca.gov/Publications/Report/4670

The 2025-26 Budget: Expanded Learning Opportunities Program

Feb 20, 2025 - Consider Setting a Fixed Tier 2 Rate. A fixed Tier 2 rate that does not change based on the costs of funding Tier 1 programs would eliminate much of the uncertainty that Tier 2 districts face each year when making program decisions.
https://lao.ca.gov/Publications/Report/4977

The 2025-26 Budget: Transitional Kindergarten

Feb 18, 2025 - The 2025-26 Budget: Transitional Kindergarten Must have fifth birthday between September 2 and December 2. 2022 ‑23 Must have fifth birthday between September 2 and February 2. 2023 ‑24 Must have fifth birthday between September 2 and April 2. 2024 ‑25 Must have fifth birthday between September 2 and June 2. 2025 ‑26 Must have fourth birthday by September 1.
https://lao.ca.gov/Publications/Report/4968