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

Mar 18, 2026 - The significance of these examples is not simply that two different entities disagreed about policy, but that the governance structure did not provide a clear path for resolving these disagreements outside of extended litigation.
https://lao.ca.gov/Publications/Report/5165

Update on State and School District Reserves

Apr 5, 2020 - Simply put, the SFEU is the difference between spending and available resources (most notably, revenues) for a given fiscal year. In any year, its balance (the amount by which resources available exceed spending) is the s tate ’s discretionary reserve.
https://lao.ca.gov/Publications/Report/4216

Increasing Transparency of County Office of Education Spending

Mar 14, 2024 - COE budgets often include significant amounts of revenue for which COEs simply pass through funding to school districts and other local governments. (For  example, with special education funding that is transferred to school districts and certain local property tax transferred to trial courts.)
https://lao.ca.gov/Publications/Report/4883

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - Put simply, the Governor ’s budget aims to address a large array of proposals, across many issue areas, with relatively small dollar amounts. We recommend the Legislature consider whether this approach aligns with its own priorities.
https://lao.ca.gov/Publications/Report/4135