Copyright© 2005 by School Services of California, Inc.

                                      Volume 18                   For Publication Date: December 2, 2005             No. 24

 

LAO Forecasts a Less Dire—But Still Dicey—Budget Outlook  

Due to a combination of a revenue upturn and reduced spending, Legislative Analyst Elizabeth Hill writes in a November 16, 2005 , report that California ’s budget outlook for 2006-07 has “improved significantly” but “still faces major operating deficits in the next several years.”  

“We’re not out of the woods yet,” Hill later told a group of Capitol reporters.  

This forecast—the annually produced “California’s Fiscal Outlook”—is the first real peek at the fiscal context for the 2006-07 California State Budget, and not only is it the earliest, it is also widely hailed as being the most objective and accurate. (The entire report is available online at:  http://www.lao.ca.gov/2005/fiscal_outlook/fiscal_outlook_05.pdf.)  

For schools, the most significant short-term projection is that the natural increase in the Proposition 98 minimum guarantee (3.6%) will be insufficient by more than $700 million to fund $2.5 billion in “base” costs for COLA and growth. While statewide ADA is actually projected to decline by 0.1% in 2006-07, the statutory COLA for 2006-07 is now projected at 5.2%. This doesn’t include an additional $428 million in revenues and expenditures for Proposition 49, an initiative passed by the voters in 2002. By contrast, the long-term projection for Proposition 98 funding is far better.  

State Budget Overview  

The 2005-06 fiscal year will wind up, according to the Legislative Analyst’s Office (LAO), with State Budget reserves of a projected $5.2 billion, nearly $4 billion more than was projected at the time the Budget was adopted. (Of this, $1 billion is attributable to 2004-05 and prior years and $2.8 billion to 2005-06). This surplus would be enough to balance out the projected $4 billion operating shortfall for 2006-07, even without any new taxes or increased revenue projections due to a strengthened economy.  

On the downside, the LAO still projects “multibillion dollar” operating deficits down the road through 2009-10, and warns that those numbers could skyrocket if the economy stumbles with a downturn or even a “sharp slowdown.”  

Proposition 98 Details  

The LAO projects that current year total funding for Proposition 98 will drop about $150 million due to a decrease below budgeted levels in K-12 attendance. Additionally, an increase in local property taxes dedicated to schools, decreases the state’s General Fund obligation by another $225 million. The LAO also projects that the Proposition 98 minimum funding level will increase due to state General Fund revenue increases generating maintenance factor repayments. However, since Proposition 98 was originally “overappropriated” this year by $741 million, the increased funding minimum will not result in any actual increase in the current year for school funding under Proposition 98. (The LAO projects that the budgeted Proposition 98 appropriations for 2005-06 will still be $65 million above the minimum guarantee after taking all adjustments into account.)  

Budget Year and Beyond  

Through 2010-11, the LAO projects an average annual increase in the Proposition 98 minimum guarantee of 5.7% (compared to a 5.4% increase in overall state spending). But this increase is concentrated in the last three years, which show an average 6.4% annual increase.  

The 2006-07 Proposition 98 minimum guarantee reflects an increase of 4.4%, from $49.9 billion to $52 billion. Of that, 0.8% is due to increased funding—and payment obligations—under Proposition 49 . In out years, the LAO forecasts an increase of 5.0% in 2007-08, 6.6% in 2008-09, 7.0% in 2009-10, and 6.7% in 2010-11.  

This would be more than sufficient to fund “the base” (growth and COLA) for every year but 2006-07. In 2007-08, the LAO projects that an additional $867 million would be available above growth and COLA, with that amount jumping to $2.1 billion in 2008-09, $2.5 billion in 2009-10, and $2.7 billion in 2010-11.

 Why the sudden jump in 2008-09? Somewhat surprisingly, the LAO projects that Test One (which hasn’t been operative since the very first year of Proposition 98) will kick in again beginning in that year. This is partially due to the slowdown of the state’s enrollment growth. (The Test One minimum guarantee is based merely on a flat share of the State Budget, and it isn’t increased to account for student enrollment growth, as is Test Two and Test Three.) But also significant is the impact of Proposition 1A and the “triple flip,” which will increase Test One’s minimum share of the State Budget from 34.5% in 2003-04 to 41.6% in 2006-07. Since the Test One share excludes the state’s rapidly increasing property tax revenues, the LAO projects that it will provide strong revenue growth to Proposition 98.  

It is important to note that all of the LAO projections—particularly regarding Proposition 98—are based on current funding levels and do not predict any funding above the Proposition 98 minimum guarantee. And this may not be the case by the time the State Budget is inked. Given the inability in 2006-07 for the minimum guarantee to provide for even mere growth and COLA, and given the drubbing given to Proposition 76 by a pro-education electorate just one week ago, an appropriation above the minimum is certainly possible in 2006-07. In fact, Sacramento Bee reporter Gary Delsohn reported last week: “Schwarzenegger said he told legislative leaders at a meeting earlier: ‘We should try everything we can to give education as much money as possible, and we just have to find the revenues.’"  

Should an overappropriation occur, any amount above the minimum guarantee will be built into the base and will affect out-year amounts, possibly delaying the onset of Test One’s application. But what is new in this projection is that any augmentations would be overshadowed by the funding provided under Test 1. This is the main reason why the LAO actually offers overappropriation above the minimum level as a legislative option for 2006-07.  

However, until Test One territory is reached, Proposition 98 is also extremely sensitive to state revenues as they factor into the repayment schedule for the maintenance factor obligation during Test Two years, which the LAO projects will be in play from now until Test One kicks in. These revenues could be at risk because of rising interest rates, high energy costs, and even accounting vagaries regarding tax amnesty dollars and in which years they should be accrued. Additionally, the LAO believes that legislative action will be required to re-bench the Test One formula subsequent to Proposition 1A. And even after Test 1 applies, Proposition 98 funding would still be sensitive to state economic changes, since we would get a fixed share of the State Budget pie —a pie that still depends on the level of state tax revenues.  

Proposition 49  

The LAO projects that Proposition 49 will be triggered in 2006-07, pumping $428 million in 2006-07 into joint partnership after-school programs accessed by schools through a competitive bidding process on a permanent basis. These dollars will fold into—and increase—the Proposition 98 minimum guarantee. The LAO suggests that the Legislature and Governor place a repeal of Proposition 49 on the June ballot before it becomes operational, since:  

1.                  It is a perfect example of the “autopilot spending” almost everyone seems to oppose.

2.                  There may not be capacity in the system to utilize the dollars.

3.                  There are currently state and federal dollars that are going unused.  

Of course, the LAO deals in policy, not politics. A repeal—which must be passed by the Legislature and signed by the Governor before it goes to the voters—is probably a long shot. As you may recall, the major proponent of Proposition 49—who was a private citizen at the time—now sits in the Governor’s Office.  

What This Means for Schools  

In a nutshell, the LAO report projects relatively good times down the road for school funding following one or two tight years in the near future. But it is unlikely that the education community, or its supporters in the public and the Legislature, will patiently wait for Test One to grind to the rescue beginning in 2008-09. As educators and their supporters see it, California ’s public schools are still on fiscal life support following the cuts of the past several years, and an immediate transfusion is necessary. The Legislative Analyst sees the state’s fiscal crisis is lifting, but the arm wrestling over just how much will go to schools is just beginning . The Proposition 98 minimum guarantee for 2006-07 will clearly not be acceptable to the education community. As to what is acceptable, and what will eventually be delivered . . . stay tuned.

 

 —Bob Blattner