The 2024-25 Budget: The Governor’s Proposition 98 Funding Maneuver

Feb 15, 2024 - In short: the unacknowledged $8  billion in cash disbursements in 2022 ‑23 create an outstanding “principal ” due from the state ’s cash resources. The state would make “repayments ” on this principle balance beginning in 2025 ‑26 as it acknowledges the cash disbursement on a budgetary basis.
https://lao.ca.gov/Publications/Report/4840

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

Nov 19, 2025 - Whereas a deferral provides up ‑front state savings but creates future costs and weakens district cash flow, the advance payment is an up ‑front state cost that allows future savings and improves district cash flow.
https://lao.ca.gov/Publications/Report/5093

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

Feb 4, 2026 - The state has multiple tools that can make school and community college programs more resilient against risk and volatility. The Proposition  98 reserve is particularly powerful because it (1)  can be accessed relatively quickly, (2)  can support any school or community college activities, and (3)  avoids disrupting district cash flow (unlike payment deferrals).
https://lao.ca.gov/Publications/Report/5110

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

May 17, 2021 - Reflecting very strong cash collections in recent months, the May Revision adjusts 2020 ‑21 revenues (and transfers) up by $26.8  billion to $182  billion. This represents a 27  percent increase over 2019 ‑20, the largest single year increase in over four decades.
https://lao.ca.gov/Publications/Report/4432

The 2023-24 Budget: Overview of the Governor's Budget

Jan 13, 2023 - The Governor ’s budget proposes making nearly one ‑third of all spending ‑related solutions subject to trigger restoration language. Under this proposed language, program spending that otherwise would have occurred in 2023 ‑24 would not be allocated as part of the June budget act.
https://lao.ca.gov/Publications/Report/4662

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

Jan 13, 2025 - The reason for the reduction is the recent voter approval of Proposition  35 (2024), which requires the state to spend less MCO tax money on offsetting General Fund spending and more money on provider rate increases.
https://lao.ca.gov/Publications/Report/4951

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

Mar 18, 2026 - We recommend improving oversight by making the commissioner receive Senate confirmation. Regarding fiscal issues, we recommend directing the administration to submit a fiscal plan to make the shift cost ‑neutral and identify efficiencies.
https://lao.ca.gov/Publications/Report/5165

The 2021-22 Spending Plan: Proposition 98 and K-12 Education

Oct 25, 2021 - Collecting data and conducting program evaluations. a The local match can be met either through cash contributions or through services or resources of comparable value, as determined by the California Department of Education.
https://lao.ca.gov/Publications/Report/4466

The 2024-25 California Spending Plan: Proposition 98 and K-12 Education

Sep 16, 2024 - Makes Changes to Rules for Learning Recovery Emergency Block Grant. The budget makes several modifications to the requirements of the Learning Recovery Emergency Block Grant. For any block grant funds spent prior to July 1, 2024, LEAs must submit an interim expenditure report by December 15, 2024.
https://lao.ca.gov/Publications/Report/4929

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - Some schools also reported making changes in their curriculum so that instruction better reflects the culture, experiences , and interests of students. Model Can Be Challenging to Initiate and Sustain.
https://lao.ca.gov/Publications/Report/5131