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 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: 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

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: Re-Envisioning State Education Governance

Mar 18, 2026 - Another significant responsibility is hearing appeals when a prospective charter school is denied authorization by a school district or county board of education. The SBE also oversees some administrative functions.
https://lao.ca.gov/Publications/Report/5165

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

Feb 4, 2026 - Local Property Tax Estimates Seem Reasonable. The administration ’s property tax estimates are only $93  million lower than our November estimates over the 2024 ‑25 through 2026 ‑27 period (a difference of less than 0.1  percent).
https://lao.ca.gov/Publications/Report/5110

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 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: 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