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 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 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 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

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - For example, the costs associated with adapting the state transportation system to withstand the impacts of climate change —including using new materials, responding to more frequent maintenance needs from more extreme conditions, and modifying or relocating certain infrastructure —likely will be higher than current expenditure levels.
https://lao.ca.gov/Publications/Report/4575

The 2022-23 Budget: K-12 Early Literacy Proposals

Feb 15, 2022 - This includes expenditures that would be required under the Governor ’s proposals, such as hiring staff to provide reading interventions and purchasing books for school libraries. Many of the state ’s largest school districts already fund early literacy initiatives with existing funding.
https://lao.ca.gov/Publications/Report/4539

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 2022-23 Budget: School Nutrition

Feb 8, 2022 - By June 30, 2023, CDE is required to collect expenditure reports and narrative responses explaining how these funds were used to improve the quality of school meals or increase school meals participation from each participating LEA.
https://lao.ca.gov/Publications/Report/4519

The 2022-23 Budget: Overview of the Governor's Budget

Jan 13, 2022 - For the budget year, as the Legislature considers the Governor ’s budget proposals, those proposals that currently count as excludable expenditures —such as spending on capital outlay —for the most part can only be reallocated to other SAL ‑related purposes, such as tax reductions or an alternative excluded  expenditure.
https://lao.ca.gov/Publications/Report/4492

Overview of Special Education Funding Models

Dec 17, 2021 - For example, California school districts are constitutionally restricted in their ability to raise local revenue due to Proposition  13 (1978), whereas districts in many other states are able to raise local taxes if they have extraordinarily high special education costs.
https://lao.ca.gov/Publications/Report/4486