The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - Establishing a New Ongoing Categorial Program Disadvantages to Creating a New Ongoing Categorical Program. In 2013, the state created LCFF and eliminated dozens of programs that provided funding for restricted or targeted purposes, also known as categorical programs.
https://lao.ca.gov/Publications/Report/5131

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - Those programs offered by non ‑LEA providers (community ‑based organizations, county welfare departments, and cities) are funded with non ‑Proposition  98 General  Fund. Child Care Programs Must Comply With Certain Federal Requirements.
https://lao.ca.gov/Publications/Report/5168

The 2026-27 Budget: Computer Science Supplementary Authorization

Mar 6, 2026 - The 2026-27 Budget: Computer Science Supplementary Authorization Computer Science Supplementary Authorization Background Computer Science Supplementary Authorization Incentive Grants Created in 2021-22 Budget.
https://lao.ca.gov/Publications/Report/5153

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

Mar 18, 2026 - A fifth study recommended creating a new Department of Education and Workforce Preparation that would report directly to the Governor and absorb some of CDE ’s coordination and administrative functions.
https://lao.ca.gov/Publications/Report/5165

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

Feb 4, 2026 - For schools, these actions create new uncertainty about when and how the state will allocate Proposition  98 funding. Recommendations Alternative Approach Makes Difficult Decisions Now but Reduces Future Budget Challenges.
https://lao.ca.gov/Publications/Report/5110

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - If the state shifts to enrollment ‑based funding, the Legislature may want to consider creating a new definition that does not use ADA. For example, it could create a definition based on the proportion of a school ’s instruction that is provided in the classroom and the proportion provided through independent study.
https://lao.ca.gov/Publications/Report/5100

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

Nov 19, 2025 - Whereas a deferral provides up ‑front state savings but creates future costs and weakens district cash flow, the advance payment is an up ‑front state cost that allows future savings and improves district cash flow.
https://lao.ca.gov/Publications/Report/5093

State Budget Effects of Recent Federal Actions to Address COVID-19

Apr 5, 2020 - For example, if both the City of Los Angeles and Los Angeles County request funds, the city will receive funding based on its population and the county will receive funding based on its population excluding the city ’s population.
https://lao.ca.gov/Publications/Report/4217

The 2025-26 California Spending Plan: Proposition 98 and K-12 Education

Nov 10, 2025 - Consult with experts to create clearinghouses for evidence-based literacy and math resources for use by LEAs. Study and disseminate information about high performing LEAs and best practices. Provides Funds for the Special Olympics.
https://lao.ca.gov/Publications/Report/5087

A Historical Review of Proposition 98

Jan 18, 2017 - State required cities and counties to shift property tax revenue on a one –time basis to schools. Cities and counties were backfilled with VLF revenue. Reduced Proposition  98 General Fund cost by $100  million. 1993 –94 ERAF Shift.
https://lao.ca.gov/Publications/Report/3526