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

Nov 19, 2025 - Differences in Split Calculation Related to Three Factors. The most significant factor explaining the gap between schools and community colleges is enrollment. We estimate that enrollment ‑related adjustments will increase community college costs by more than $200  million in 2026 ‑27, reducing the funding available for other activities.
https://lao.ca.gov/Publications/Report/5093

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - Prior to LCFF, the allocation formulas for numerous programs were based on historical factors that no longer had relevance. Over time, this led to variation in funding across districts with no underlying rationale.
https://lao.ca.gov/Publications/Report/5131

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

Feb 4, 2026 - Making that payment in next year ’s budget, for example, would increase the deficit to about $32   billion (holding other factors constant). Assessment Three Distinct Budget Challenges Are Relevant to the Governor ’s Proposal.
https://lao.ca.gov/Publications/Report/5110

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

Mar 18, 2026 - Given these factors, we think the state could implement the shift while keeping overall costs roughly neutral. The Governor ’s budget, however, does not propose any specific fiscal changes to implement the proposal or identify the new funding levels for CDE, SBE, and the Office of the SPI.
https://lao.ca.gov/Publications/Report/5165

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

Nov 20, 2024 - “Maintenance Factor ” Accelerates Growth in the Guarantee. In addition to the three main tests, the Constitution requires the state to track an obligation known as maintenance factor. The state creates maintenance factor when Test  3 is operative or the Legislature suspends the guarantee.
https://lao.ca.gov/Publications/Report/4940

The 2025-26 Budget: California State University

Feb 25, 2025 - Assessment Countervailing Factors at Work in 2025‑26. Given CSU experienced enrollment growth in 2023‑24 and 2024‑25, it could see further growth in 2025‑26. The growth rate, however, might not be large due to certain countervailing factors.
https://lao.ca.gov/Publications/Report/4989

Overview of K-12 Career Technical Education

Mar 25, 2025 - For example, K ‑12 SWP selection committees may deny applications that they determine do not align with regional workforce needs, or may award a lower amount of funding based on various factors including the proposed scope of the work plan and the committee ’s responsibility to ensure a portfolio of awards that best meets the needs of the region ’s economy.
https://lao.ca.gov/Publications/Report/5021

The 2025-26 Budget: Transitional Kindergarten Multilingual Learner Screeners

Feb 26, 2025 - The summative ELPAC is one of several factors used to determine whether students should be reclassified as proficient in English. Districts Receive Additional State and Federal Funding for English Learners.
https://lao.ca.gov/Publications/Report/4990

The 2025-26 Budget: Expanded Learning Opportunities Program

Feb 20, 2025 - Going forward, there are a few factors that contribute to this uncertainty. For example, the Tier  2 rate is likely to continue declining over the next couple of years as the state implements universal TK and enrollment expands.
https://lao.ca.gov/Publications/Report/4977

The 2022-23 Budget: Update on K-12 Student Attendance

May 11, 2022 - A major contributing factor may be 12th graders enrolling for a fifth year, as 12th grade enrollment increased by roughly 7,600 students during the  pandemic. Statewide Attendance and Enrollment Declined at Higher Rates During Pandemic.
https://lao.ca.gov/Publications/Report/4595