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 2023-24 California Spending Plan: Proposition 98 and K-12 Education

Nov 28, 2023 - The budget provides $632,000 to offset reductions in property tax revenue experienced by basic aid school districts affected by the Kincade Fire, a wildfire that burned in Sonoma County in the fall of 2019.
https://lao.ca.gov/Publications/Report/4818

Review of the Funding Determination Process for Nonclassroom-Based Charter Schools

Feb 29, 2024 - Since charter schools can enroll students from within their authorizer ’s county and adjacent counties, a charter network can serve large portions of the state by having schools authorized in several key counties across the state.
https://lao.ca.gov/Publications/Report/4870

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

Feb 15, 2024 - This is because prior ‑year taxes usually have been filed and associated revenues collected by April of any given year. Due to the state conforming to federal tax filing extensions, however, the Legislature only gained a complete picture of 2022 ‑23 tax collections late in 2023 —after the fiscal year already ended.
https://lao.ca.gov/Publications/Report/4840

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 Local Control Funding Formula for School Districts and Charter Schools

Jan 9, 2023 - The state must also must provide at least $200 per student from the EPA to all school districts, charter schools, and county offices of education and at least $100 per full ‑time equivalent student to community college districts.
https://lao.ca.gov/Publications/Report/4661