March 14, 2024 - This report, prepared at the request of the Legislature, makes recommendations primarily intended to increase transparency of operations and activities at county offices of education.
November 28, 2023 - This post summarizes overall Proposition 98 funding and K-12 education spending in the 2023-24 budget package. It is part of our Spending Plan series, which contains posts focused on each major sector of the state budget.
February 23, 2023 - This brief provides an overview and analysis of the Governor's proposals to (1) provide ongoing funding for the highest-poverty schools and (2) make several changes to the system of transparency and accountability.
February 22, 2013 - The Governor proposes to restructure the way the state allocates funding to school districts, charter schools, and county offices of education. We believe the Governor’s proposed new formulas would address many problems inherent in the state’s existing K-12 funding approach, and we recommend the Legislature adopt most components of the proposal. Unlike the current system, the proposed formulas would be simple and transparent, fund similar students similarly, and link funding to the cost of educating students. We believe the proposed approach could be improved, however, with some notable modifications. We suggest a number of specific changes to better align funding levels with anticipated costs, eliminate irrational funding differences across districts, simplify the formulas, and ensure important state priorities are addressed.
April 20, 2017 - Presented to Senate Budget and Fiscal Review Subcommittee No. 1 on Education
March 10, 2015 - Presented to Assembly Budget Subcommittee No. 2 on Education Finance
May 10, 2011 - In 2010-11, several County Offices of Education (COEs) reported difficulties balancing their court school budgets. Partly due to the concerns they raised, the Supplemental Report of the 2010-11 Budget Act directed our office to (1) assess whether county court schools have access to an appropriate array of categorical funds and (2) compare court school funding with funding rates for other alternative programs. Our review indicates that COEs, which allot funding to county court schools, generally have access to an appropriate array of categorical funds. Although access to categorical funds does not appear to be a problem, we did identify local cost pressures that could explain why some COEs are having difficulty balancing their court school budgets. While the state’s options for affecting these local decisions are limited, the state could take actions to reduce cost pressures on court schools. We also recommend the state standardize per-pupil funding rates across its alternative education funding system, which could also help COEs manage their court school budgets.
March 19, 2015 - Presented to Senate Budget and Fiscal Review Subcommittee No. 1 on Education
March 7, 2017 - Presented to: Assembly Budget Subcommittee No. 2 on Education Finance
March 22, 2018 - Presented to Senate Budget and Fiscal Review Subcommittee No. 1 on Education
July 29, 2013 - The LCFF, enacted as part of the 2013-14 budget package, establishes a new uniform funding formula and a new system of academic accountability. The formula replaces revenue limits and most categorical programs with uniform base rates for all pupils and provides significantly more funding for English learner and low-income students. The new system of academic accountability requires school districts and charter schools to publicly report how they will use the funds provided under the formula, as well as establishes a new system of support and intervention support for underperforming school districts and charter schools. While the transition to the LCFF begins in 2013-14, it will take several years before all provisions are fully implemented and districts and charter schools are fully funded to formula targets. Moreover, a number of key decisions have yet to be made regarding the implementation of the new fiscal and academic accountability provisions.
January 21, 2015 - Presented to: Senate Education Committee
May 20, 2013 - Presented to Assembly Budget Subcommittee No. 2 on Education Finance
January 20, 2015 - This report examines Local Control Accountability Plans (LCAPs) for 50 school districts to evaluate whether they reflect thoughtful strategic planning and meet statutory requirements. We find that fulfilling all of the statutory LCAP requirements is a challenging undertaking for districts. Requiring districts to cover every area required in statute—regardless of local conditions—reduces the time and energy districts can spend on areas in need of greatest attention. We recommend the Legislature allow districts to focus their plans on their highest priority areas rather than require them to address all eight state-specified priority areas. We also find that the information in districts’ LCAPs related to the services they will provide to EL/LI students is often unclear and difficult to understand. We recommend several changes that would improve the quality of this information. We also recommend the Legislature clarify the metrics districts can include in their plans. Additionally, we recommend the state disseminate model LCAPs to help districts improve their plans moving forward.
November 4, 2013 - The LAO’s annual California Spending Plan publication details the 2013-14 budget package, including legislative and gubernatorial actions through October 2013. (Our office released a preliminary electronic version of the report on July 30, 2013 that summarized legislative and gubernatorial actions through that date.) Major features of the 2013-14 budget plan include $2.1 billion for a new formula to distribute funding amongst schools, a state-based plan to expand Medi-Cal to cover more than one million additional low-income adults, and selected program augmentations.
October 24, 2022 - This post summarizes overall Proposition 98 funding and K-12 education spending in the 2022-23 budget package. It is part of our Spending Plan series, which contains posts focused on each major sector of the state budget.