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 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

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: 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: 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

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 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 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