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

Feb 4, 2026 - The Proposition  98 reserve is particularly powerful because it (1)  can be accessed relatively quickly, (2)  can support any school or community college activities, and (3)  avoids disrupting district cash flow (unlike payment deferrals).
https://lao.ca.gov/Publications/Report/5110

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - This projection is mainly related to declines in births and reductions in the school ‑age population —trends that are unlikely to reverse  quickly or change in response to enrollment ‑based funding. Statutory Adjustment Could Avoid Any Unintended Reduction in Proposition   98 Guarantee.
https://lao.ca.gov/Publications/Report/5100

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

Nov 20, 2024 - The Constitution requires the state to deposit Proposition 98 funding into this reserve when the state receives high levels of capital gains revenue and the minimum guarantee is growing quickly relative to inflation.
https://lao.ca.gov/Publications/Report/4940

The 2025-26 Budget: Transitional Kindergarten Multilingual Learner Screeners

Feb 26, 2025 - Better identifying these students could help districts target early intervention services to help them gain English proficiency more quickly and improve their academi c outcomes. Additionally, giving districts 60 days to assess students, as opposed to 30 days, would allow TK students more time to adjust to the school setting prior to being screened.
https://lao.ca.gov/Publications/Report/4990

The 2025-26 Budget: Transitional Kindergarten

Feb 18, 2025 - As Figure  2 shows, TK enrollment declined during 2020 ‑21 due to the pandemic, then started to increase more quickly in the expansion years. TK Funded Through LCFF. Similar to all other K ‑12 students, eligible TK students generate attendance ‑based funding through LCFF.
https://lao.ca.gov/Publications/Report/4968

The 2020-21 Budget: The Fiscal Outlook for Schools and Community Colleges

Nov 20, 2019 - Using one ‑time funding to pay down districts ’ pension liabilities more quickly would be particularly beneficial, as these payments would improve the funding status of the pension systems and likely reduce district costs on a sustained basis.
https://lao.ca.gov/Publications/Report/4113

The 2021-22 Budget: School Mental Health

Feb 12, 2021 - It is unlikely that counties and districts could build new partnerships quickly enough to meet the application deadlines. As a result, existing partnerships are better positioned to apply for the matching funds.
https://lao.ca.gov/Publications/Report/4368

Update on State and School District Reserves

Apr 5, 2020 - The Constitution requires the state to deposit funding into this reserve when school funding is growing relatively quickly and various other conditions are met. The reserve is intended to smooth out some of the volatility in funding to schools and community colleges.
https://lao.ca.gov/Publications/Report/4216

The 2021-22 Budget: California's Fiscal Outlook

Nov 18, 2020 - The budget picture for schools and community colleges is more positive —the minimum funding level required by Proposition  98 (198 8) i s projected to grow more quickly than school and community college programs.
https://lao.ca.gov/Publications/Report/4297

The 2019-20 Budget: Proposition 98 Outlook

Nov 14, 2018 - Though the state has less information about trends in community college districts, available data suggest that overall compensation for faculty has grown at least as quickly as inflation since 2012 ‑13.
https://lao.ca.gov/Publications/Report/3897