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

Mar 18, 2026 - The first section explains how the current system evolved and describes the main entities and their responsibilities. The second section reviews previous governance studies and explains how governance works in other contexts.
https://lao.ca.gov/Publications/Report/5165

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

Feb 4, 2026 - The uncertainty about when the state will provide the $5.6  billion and how it will cover the associated costs makes it a weak form of protection for ongoing school programs. Prohibition on Prior ‑Year Spending Reductions Contributes to Actions Making School Funding More Unpredictable.
https://lao.ca.gov/Publications/Report/5110

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

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - Consider Setting Specific Rules Around How Enrollment Is Funded. If the Legislature were to adopt enrollment‑based funding, it may want to consider setting specific rules around how enrollment is counted for funding purposes.
https://lao.ca.gov/Publications/Report/5100

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - Making funding contingent on accreditation also could create a strong incentive for schools to effe ctively implement the community schools model. The  administration ’s proposed trailer legislation, however, has little detail regarding the accreditation process or how the process will be determined.
https://lao.ca.gov/Publications/Report/5131

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

Nov 19, 2025 - As growth in the guarantee accelerates, the state would be required to make deposits in 2028 ‑29 and 2029 ‑30 totaling $5.2  billion. These deposits are sensitive to changes in revenue. For  example, if revenues grow 1  percent faster than our forecast assumes in 2027 ‑28, the state would start making deposits that year.
https://lao.ca.gov/Publications/Report/5093

Excess ERAF: A Review of the Calculations Affecting School Funding

Mar 6, 2020 - Figure  3 illustrates how a county calculates excess ERAF. State Made Another Change to ERAF in 2004 ‑05. In 2004 ‑05, the state began directing county auditors to use funding in ERAF to reimburse cities and counties for a reduction in their Vehicle License Fee (VLF) revenue.
https://lao.ca.gov/Publications/Report/4193

The 2026-27 Budget: Re-Envisioning State Education Governance [Publication Details]

Mar 18, 2026 - In this brief, we examine the Governor’s proposal to restructure state governance. The first section explains how the current system evolved and describes the main entities and their responsibilities. The second section reviews previous governance studies and explains how governance works in other contexts.
https://lao.ca.gov/Publications/Detail/5165

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

Nov 10, 2025 - The additional $20  million is intended to provide additional funding for some LEAs to continue to make progress toward full implementation of the fee schedule. The Sacramento COE is to report on how funds were allocated and used by May 1, 2026.
https://lao.ca.gov/Publications/Report/5087

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