Increasing Transparency of County Office of Education Spending

Mar 14, 2024 - (For  example, with special education funding that is transferred to school districts and certain local property tax transferred to trial courts.) In addition, COEs conduct a wide range of activities with LCFF —their primary state funding source.
https://lao.ca.gov/Publications/Report/4883

The 2026-27 California Spending Plan: Proposition 98 and K-12 Education

Oct 9, 2026 - The budget provides $50  million for the Kern County Superintendent of Schools to expand the Mathematics Professional Learning Partnership, bringing total one-time funding for the partnership to $100  million.
https://lao.ca.gov/Publications/Report/5209

The 2026-27 California Spending Plan: Child Care and State Preschool

Sep 30, 2026 - County offices of education (COEs) are to receive $15,000 for every LEA in their county that operates a kindergarten program. Of the remaining funds, 60  percent will be distributed based on an LEA ’s share of kindergarten enrollment.
https://lao.ca.gov/Publications/Report/5203

The 2025‑26 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 20, 2024 - Regarding local property tax revenue, our estimates are up $789   million relative to the June 2024 estimates. This increase reflects recent data showing an uptick in home sales, which generate additional property tax revenue as properties are reassessed at market value.
https://lao.ca.gov/Publications/Report/4940

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - State Preschool programs offered by LEAs —school districts, county offices of education, community college districts, and certain charter schools —are funded with Proposition  98 General Fund. Those programs offered by non ‑LEA providers (community ‑based organizations, county welfare departments, and cities) are funded with non ‑Proposition  98 General  Fund.
https://lao.ca.gov/Publications/Report/5168

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

Mar 18, 2026 - The state ’s first constitution laid the foundation for this system by setting aside land for sale to fund education, establishing the SPI as a statewide elected position, and requiring public schools to operate for at least three months per year.
https://lao.ca.gov/Publications/Report/5165

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

Jan 10, 2021 - Sales Tax Exemption. $100  million for sales tax exclusions awarded by the California Alternative Energy and Advanced Transportation Financing Authority (CAEATFA) on purchases of equipment for certain manufacturing activities.
https://lao.ca.gov/Publications/Report/4309

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

Nov 10, 2025 - The Kern County Superintendent of Schools shall submit an expenditure plan on behalf of the partnership to the Department of Finance for approval by January 31, 2026. Provides Additional Support for Literacy Screening Requirements.
https://lao.ca.gov/Publications/Report/5087

The 2026-27 Budget: K-12 Mandates

May 1, 2026 - The state reimburses school districts and county offices of education (COEs) for mandated activities either through the state ’s traditional claims-based process, or from the K-12 mandates block grant.
https://lao.ca.gov/Publications/Report/5179

The 2026-27 Budget: Update on Local Control Funding Formula Costs

May 1, 2026 - For a few programs —generally those operated by county offices of education (COEs) —the state waits to finalize funding until it receives annual data. Post Analyzes Preliminary Data for 2025-26. In February 2026, CDE certified P-1 data for 2025-26 and annual data for 2024-25.
https://lao.ca.gov/Publications/Report/5178