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

The 2021-22 Budget: California's Fiscal Outlook

Nov 18, 2020 - Recent Data on Tax Collections and Expenditures Consistent With Economic Picture. Recent data on actual tax collections and program caseloads have been consistent with a more positive economic picture, especially among high ‑income Californians.
https://lao.ca.gov/Publications/Report/4297

The 2023-24 Budget: One-Time K-12 Spending Proposals

Feb 16, 2023 - The independent evaluation would include an examination of (1)  how funds were used, (2)  how expenditures impacted student literacy achievement, (3)  how LEAs plan to continue to fund literacy programs past the award period, and (4)  the effectiveness of the literacy trainings.
https://lao.ca.gov/Publications/Report/4688

The 2022-23 Budget: Green School Bus Grants

Feb 10, 2022 - Concerns With Proposed Allowance for Other Transportation Expenditures. The 10  percent allowance for other transportation expenditures does not seem well connected with underlying costs. The main costs for an electric bus consist of the bus itself and related electrical infrastructure.
https://lao.ca.gov/Publications/Report/4525

The 2021-22 Budget: Overview of the Governor's Budget

Jan 10, 2021 - The administration estimates direct COVID-19 expenditures, which we do not consider discretionary, are higher by $4.4  billion compared to the budget act assumption. (We define direct COVID-19 expenditures to include expenses for testing, contact tracing, and vaccine distribution.)
https://lao.ca.gov/Publications/Report/4309

The 2023-24 Budget: Equity Multiplier and Accountability Proposals

Feb 23, 2023 - Identify one or more specific metrics to monitor the intended outcome of actions and budgeted expenditures at the districtwide, charterwide, and countywide level. Summary of differentiated assistance Include summary of differentiated assistance activities in LCAP.
https://lao.ca.gov/Publications/Report/4700

Update on State and School District Reserves

Apr 5, 2020 - Property tax revenue, for example, arrives in two large installments (in December and April). Districts also save money for large, anticipated costs like replacing computers or unexpected costs like repairing a damaged roof.
https://lao.ca.gov/Publications/Report/4216

The 2022-23 California Spending Plan: Proposition 98

Oct 24, 2022 - Trailer legislation links eligible expenditures to the definition in the state accounting manual, excluding capital outlay and expenditures related to the transportation of students attending other districts.
https://lao.ca.gov/Publications/Report/4641

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

Jan 13, 2020 - Recently, corporation tax collections have grown faster than anticipated while personal income tax collections have grown somewhat slower. The administration assumes that this pattern will continue. This is because they attribute the pattern to partnerships, which are taxed under the personal income tax, changing to corporations in response to 2017 federal tax changes.
https://lao.ca.gov/Publications/Report/4135

The 2023-24 Budget: Proposition 98 Overview and K-12 Spending Plan

Feb 7, 2023 - School principals are responsible for developing expenditure plans describing how they will use their share of the funds, subject to two main requirements. First, the measure requires schools with at least 500  students to use their funds primarily to hire new arts staff.
https://lao.ca.gov/Publications/Report/4670