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

Mar 18, 2026 - For example, the education code will need to be amended to shift the SPI ’s duties to the education commissioner. New positions in the SBE, CDE, and the SPI will have to be created, others deleted, and responsibilities defined.
https://lao.ca.gov/Publications/Report/5165

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - In some cases, LEAs do not have the expertise to effectively implement these best practices, and the state does not have the capacity or expertise to support schools to ensure effective implementation.
https://lao.ca.gov/Publications/Report/5131

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - One potential concern with an ADA ‑based system is that high UPP districts are negatively affected because they tend to serve student groups that historically have had higher absence rates. If the Legislature is interested in providing funding increases that would disproportionally benefit LEAs with higher UPP levels, it could do so by making changes under the existing ADA ‑based model that provides higher rates for these LEAs.
https://lao.ca.gov/Publications/Report/5100

The 2025-26 Budget: Transitional Kindergarten

Feb 18, 2025 - Districts will incur penalties if they do not comply with these requirements. These additional requirements were initially set to start August 2020, but have been delayed several  times. State Has Supported TK Expansion Through Several Initiatives.
https://lao.ca.gov/Publications/Report/4968

The 2021-22 Budget: Overview of the Governor's Budget

Jan 10, 2021 - The state has two avenues available to do so: Constitutional Requirements. The administration ’s interpretation and assumptions result in large constitutionally required reserve deposits and debt repayments.
https://lao.ca.gov/Publications/Report/4309

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

Feb 4, 2026 - Whereas we recommend setting aside additional funding to meet the guarantee, we do not recommend a corresponding increase in school and community college spending this year. 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

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

Nov 19, 2025 - The 2026-27 Budget: Fiscal Outlook for Schools and Community Colleges 1 1 a Excludes non ‑tax revenues and transfers, which do not affect the calculation of the minimum guarantee. b This decline is deemed to be zero for the purpose of calculating the guarantee.
https://lao.ca.gov/Publications/Report/5093

The 2025-26 Budget: Educator Workforce

Mar 7, 2025 - Elementary school teachers likely benefit most from the subject matter expertise of a math coach, as they typically do not have the same level of subject matter expertise as middle and high school math teachers.
https://lao.ca.gov/Publications/Report/5012

The 2023-24 Budget: Transitional Kindergarten and State Preschool Proposals

Feb 14, 2023 - Facility Issues Do Not Appear as Prevalent a Barrier to Implementation. Given most submitted reports indicated school districts have adequate classroom space to meet projected TK enrollment, facility issues do not appear as prevalent a barrier to TK expansion.
https://lao.ca.gov/Publications/Report/4682

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - The remaining programs are primarily designed for low ‑income, working families that have not participated in CalWORKs. Families are generally eligible for subsidized child care if they have a family income of less than 85  percent of the state median income ($93,418 annual income for a family of three and $108,237 annual income for a family of four in 2025 ‑26) and have a demonstrated need for  child  care.
https://lao.ca.gov/Publications/Report/5168