State Budget Effects of Recent Federal Actions to Address COVID-19

Apr 5, 2020 - Legislation specifies that the funds can be used for “necessary expenditures incurred due to the public health emergency with respect to the Coronavirus Disease 2019 ” that are incurred between March  1 and December 30, 2020.
https://lao.ca.gov/Publications/Report/4217

The 2021-22 Budget: The Fiscal Outlook for Schools and Community Colleges

Nov 18, 2020 - Tax collections for the state ’s three largest taxes —the personal income tax, the corporation tax, and the sales tax —have been very strong over the past several months. Between August and October, collections were up 9  p ercent compared with the same period the previous year and 22  p ercent compared with June 2020 e stimates ( Figure  2 ).
https://lao.ca.gov/Publications/Report/4298

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

The 2021-22 Budget: Initial Comments on the Governor’s May Revision

May 17, 2021 - (In addition to the amounts shown, the Governor proposes using $1.5  billion of ARP fiscal relief funds to pay for the sate share of direct coronavirus disease 2019 expenditures, resulting in lower General Fund costs by that amount.)
https://lao.ca.gov/Publications/Report/4432

The 2012-13 Budget: California’s Fiscal Outlook [Publication Details]

Nov 16, 2011 - In 2012-13, the state will face higher costs due to expiration of a number of temporary budget measures, an increase in Proposition 98 school costs under current law, the repayment of its Proposition 1A property tax loan, and other factors.
https://lao.ca.gov/Publications/Detail/2539

Excess ERAF: A Review of the Calculations Affecting School Funding [Publication Details]

Mar 6, 2020 - We recently found that some counties are calculating excess ERAF in ways that seem contrary to state law and shift too much property tax revenue from schools to other agencies. We have three specific concerns related to the calculation of excess ERAF that together affect about $350 million in annual property tax revenue.
https://lao.ca.gov/Publications/Detail/4193

Excess ERAF: A Review of the Calculations Affecting School Funding

Mar 6, 2020 - Property Tax Basics Many Local Agencies Receive Property Tax Revenue. Property owners in California pay a tax of at least 1  p ercent on the assessed value of their properties. The State Constitution requires the proceeds of the property tax to be allocated for local agencies in the county where the revenue is collected.
https://lao.ca.gov/Publications/Report/4193

The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - From 2017 ‑ 18 t o 2019 ‑20, its estimates of baseline Medi ‑Cal expenditures (before accounting for policy changes) is $3. 8  b illion lower than we estimated in November. This difference includes a roughly $ 2  b illion downward revision to current ‑year expenditures.
https://lao.ca.gov/Publications/Report/3916

The 2013-14 Budget: Analysis of Governor’s Proposition 39 Proposal [Publication Details]

Feb 21, 2013 - In view of the above concerns, we recommend the Legislature exclude from the Proposition 98 calculation all Proposition 39 revenues required to be used on energy-related projects and not count spending from these revenues as Proposition 98 expenditures.
https://lao.ca.gov/Publications/Detail/2691

Update on School District Budgets

Nov 16, 2020 - Figure  6 shows projected changes in district spending from 2020 ‑21 to 2022 ‑23 in several major expenditure categories. Districts project the largest increases ($1.4  billion) in employee benefits.
https://lao.ca.gov/Publications/Report/4301