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

Feb 4, 2026 - In 2024 ‑25, the maintenance factor payment makes the guarantee highly sensitive to revenue changes. The potential fluctuations in 2024 ‑25, however, are much smaller than in the other years. Prepare for the Possibility the Guarantee Is Billions of Dollars Lower.
https://lao.ca.gov/Publications/Report/5110

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - In October 2024, State Preschool enrollment was roughly 40,000 students lower than October 2019 enrollment. Since the pandemic, the state has held providers harmless from enrollment declines. The hold harmless is set to expire June 30, 2026.
https://lao.ca.gov/Publications/Report/5168

The 2026-27 Budget: Fiscal Outlook for Schools and Community Colleges [Publication Details]

Nov 19, 2025 - The 2026-27 Budget: Fiscal Outlook for Schools and Community Colleges [Publication Details] The 2026-27 Budget: Fiscal Outlook for Schools and Community Colleges Format: HTML Description: We forecast that increases to the Proposition 98 guarantee in 2024-25 and 2025-26, coupled with a preexisting payment obligation, require the state to provide nearly $7.4 billion in one-time funds for schools and community colleges.
https://lao.ca.gov/Publications/Detail/5093

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

Nov 10, 2025 - The budget also assumes a $15.6 million reduction in non-Proposition 98 General Fund as a result of control sections included in the 2024-25 budget package aimed at reducing state operations expenditures through efficiencies.
https://lao.ca.gov/Publications/Report/5087

The 2025-26 Budget: California State University

Feb 25, 2025 - For example, summer 2024 enrollment counts towards 2024 ‑25. CSU Began Implementing an Enrollment Reallocation Plan in 2024 ‑25. CSU allocates its systemwide enrollment target and associated funding among its campuses.
https://lao.ca.gov/Publications/Report/4989

The 2025-26 Budget: Proposition 98 Guarantee and K-12 Spending Plan

Feb 13, 2025 - The  Legislature approved the changes as part of the 2024 ‑25 budget. Districts Spent $1.6   Billion Through 2023 ‑24 and Report Faster Spending in 2024 ‑25. The December 2024 interim reports show that districts spent $1.6  billion through the first two years of the program (2022 ‑23 and 2023 ‑24).
https://lao.ca.gov/Publications/Report/4963

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

The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - Legislative Action in June 2024 Addressed Anticipated Budget Problem Proactively. In  June of 2024, the Legislature not only addressed the budget problem for 2024 ‑25, but also made proactive decisions to address the anticipated budget problem for 2025 ‑26.
https://lao.ca.gov/Publications/Report/4951

The 2025-26 Budget: Transitional Kindergarten

Feb 18, 2025 - In 2024 ‑25, districts will receive $3,077 per TK ADA as an add ‑on to the LCFF base grant to cover the associated costs of this requirement. We  estimate the state will provide about $500  million Proposition  98 General Fund for this add ‑on in 2024 ‑25.
https://lao.ca.gov/Publications/Report/4968

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - Chapter 442 of 2024 (SB 98, Portantino) requires our office to report on the effects of changing the student count methodology of the Local Control Funding Formula and other K-12 education programs from average daily attendance to student enrollment.
https://lao.ca.gov/Publications/Report/5100