The 2024-25 Budget: The Governor’s Proposition 98 Funding Maneuver

Feb 15, 2024 - This is because prior ‑year taxes usually have been filed and associated revenues collected by April of any given year. Due to the state conforming to federal tax filing extensions, however, the Legislature only gained a complete picture of 2022 ‑23 tax collections late in 2023 —after the fiscal year already ended.
https://lao.ca.gov/Publications/Report/4840

Increasing Transparency of County Office of Education Spending

Mar 14, 2024 - (For  example, with special education funding that is transferred to school districts and certain local property tax transferred to trial courts.) In addition, COEs conduct a wide range of activities with LCFF —their primary state funding source.
https://lao.ca.gov/Publications/Report/4883

Review of the Funding Determination Process for Nonclassroom-Based Charter Schools

Feb 29, 2024 - A  dependent charter school also commonly has its expenditure data integrated within the authorizer ’s data, not reported separately. Conversely, “independent ” charter schools report their expenditure data separately from their authorizers and are likely to  be  directly  funded.
https://lao.ca.gov/Publications/Report/4870

The 2024-25 Budget: Proposition 98 and K-12 Education

Feb 15, 2024 - Beginning in 2022 ‑23, the budget included provisional language requiring DOF to augment the appropriation for school nutrition if expenditures are projected to exceed the amount available. CDE is to report to the administration and Legislature on or before January 20 whether the amount included in the budget is sufficient to address these costs.
https://lao.ca.gov/Publications/Report/4839

The 2023-24 California Spending Plan: Proposition 98 and K-12 Education

Nov 28, 2023 - Trailer legislation extends the expenditure and encumbrance deadline for 2021-22 ELOP funds from June 30, 2023 to June 30, 2024. The expenditure and encumbrance deadline for 2022-23 ELOP funds remains June 30, 2024.
https://lao.ca.gov/Publications/Report/4818

The 2023-24 Budget: Overview of the Governor's Budget

Jan 13, 2023 - We define a delay as an expenditure reduction that occurs in the budget window (2021 ‑22 through 2023 ‑24), but has an associated expenditure increase in a future year of the multiyear window (2024 ‑25 through 2026 ‑27).
https://lao.ca.gov/Publications/Report/4662

The Local Control Funding Formula for School Districts and Charter Schools

Jan 9, 2023 - The budget also established a new funding stream, beginning in 2022 ‑23, for school districts and county offices of education (COEs) to be reimbursed for 60  percent of eligible transportation expenditures they reported in the previous year.
https://lao.ca.gov/Publications/Report/4661

The 2022-23 Budget: Initial Comments on the Governor's May Revision

May 16, 2022 - Specifically, SAL requirements can only be met with: Tax Reductions or Tax Refunds. The first way the Legislature can allocate revenues in order to comply with the SAL is to reduce proceeds of taxes, for example, by reducing tax rates, increasing tax credits, or returning funds to taxpayers through tax refunds.
https://lao.ca.gov/Publications/Report/4598

The 2023-24 Budget: State and Federal One-Time K-12 Funding

Mar 10, 2023 - Some initiatives have interim and final reporting requirements, while others only require final expenditure reports. The state will also receive information on how funds are spent based on unaudited expenditure data schools must report annually.
https://lao.ca.gov/Publications/Report/4734

The 2023-24 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 16, 2022 - Specifically, it could reduce certain ongoing expenditures and increase one ‑time spending. Below, we outline a few options for reducing ongoing expenditures. Consider Reductions to Expanded Learning Opportunities Program (ELOP).
https://lao.ca.gov/Publications/Report/4648