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

Increasing Transparency of County Office of Education Spending [Publication Details]

Mar 14, 2024 - Increasing Transparency of County Office of Education Spending [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4883

The 2020-21 Budget: Governor’s Fiscal Oversight Proposals [Publication Details]

Mar 19, 2020 - In this post, we provide background on fiscal oversight of school districts in California, describe the Governor’s proposals to augment oversight and reporting requirements related to school district budgets, assess those proposals, and provide associated recommendations.
https://lao.ca.gov/Publications/Detail/4204

The 2020-21 Budget: Governor’s Fiscal Oversight Proposals

Mar 19, 2020 - Requires the county superintendent to notify the district and county board of education within ten days whether the agreement would endanger the district ’s fiscal health. Requires the county superintendent to also notify the union that negotiated the agreement.
https://lao.ca.gov/Publications/Report/4204

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

Feb 13, 2025 - The budget also includes $15  million for one or more county offices of education to provide training to develop literacy coaches and reading specialists. $379   Million for LREBG. The state provided $7.9   billion for the LREBG in the 2022 ‑23 budget to mitigate the learning loss and social disruption students experienced during the pandemic (see box below).
https://lao.ca.gov/Publications/Report/4963

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

Excess ERAF: A Review of the Calculations Affecting School Funding

Mar 6, 2020 - Recipients of property tax revenue include cities, counties, special districts, K ‑12 schools, and community colleges. The county auditor is responsible for allocating property tax revenue to these entities according to state law.
https://lao.ca.gov/Publications/Report/4193

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

Jan 13, 2025 - Significant Changes to Solutions From June 2024 Budget Package Managed Care Organization (MCO) Tax Package. Some of the largest budget solutions in the June budget package involved the MCO tax, a tax on health plans that supports the Medi ‑Cal program.
https://lao.ca.gov/Publications/Report/4951

Excess ERAF: A Review of the Calculations Affecting School Funding [Publication Details]

Mar 6, 2020 - We recently found that some counties are calculating excess ERAF in ways that seem contrary to state law and shift too much property tax revenue from schools to other agencies. We have three specific concerns related to the calculation of excess ERAF that together affect about $350 million in annual property tax revenue.
https://lao.ca.gov/Publications/Detail/4193

The 2025-26 Budget: Proposition 98 Guarantee and K-12 Spending Plan [Publication Details]

Feb 13, 2025 - This brief examines the estimates of the Proposition 98 guarantee in the Governor’s budget and assesses the overall structure of the Governor’s plan for K-12 funding. It also examines a few of the larger spending proposals and the proposal to delay a $1.6 billion settle-up payment. Update (2/21/25): This brief has been updated to reflect our office’s estimate of the K-12 COLA (2.26 percent).
https://lao.ca.gov/Publications/Detail/4963