Announcing the 2026-27 May Revision Workshop

LAO Releases Comments on Governor's May Revision

An Overview of the 2026-27 Governor’s May Revision

Teacher Pay and Student Investment Continue to Rise

Statutory COLA for 2026-27 is 2.87%

Upcoming Events

May 21, 2026

May Revision Workshop

Governor Gavin Newsom issued his final proposed State Budget on January 9, 2026, that uses more than $42 billion in unanticipated revenue to cement landmark polices, as well as his legacy, as he prepares to vacate office as California’s head of state. It is hard to imagine that despite such healthy receipts, the state still faces a $2.9 billion budget shortfall in 2026-27, before ballooning to . . .
June 23, 2026

Closing the Books

Closing the books—also known as preparing the Unaudited Actuals—is a critical process for local educational agencies (LEAs) that differs in key ways from . . .
August 11, 2026

Fundamentals of Negotiations

For many TK-12 local educational agencies (LEAs), effective collective bargaining begins with a clear understanding of the fundamentals. Whether preparing new chief negotiators or team members, or strengthening existing capacity, establishing a strong foundation is critical to
August 18, 2026

Human Resources Leadership

The human resources (HR) leadership role is complicated and leaders both experienced and new to the responsibility of managing the HR function are challenged to overcome the operational obstacles that frequent a local educational agency’s (LEA) HR office. This course covers
August 20, 2026

Form CEA

The Form CEA (Current Expense of Education) measures the annual spending requirement for school districts based on a law that has been unchanged for decades. While the intention of the form is good, the practicality and applicability of the form is waning as nearly 60% of
September 1, 2026

Attendance Accounting and Instructional Time

California compulsory education laws require student attendance. The Local Control Funding Formula (LCFF), the largest source of general purpose funding for local educational agencies (LEAs), as well as multiple other large sources of funding including special education, lottery
September 8, 2026

Fiscal Framework for Collective Bargaining

State revenue fluctuations, low cost-of-living adjustments, declining enrollment, and increased pressure from associations have created significant pressures for local educational agencies (LEAs). As LEAs prepare for collective bargaining, they must balance fiscal solvency with
September 15, 2026

Effective Supervision and Evaluation Practices

While statutory requirements and contractual obligations shape evaluation and discipline processes, focusing only on compliance can overlook opportunities to improve performance and strengthen workplace relationships. Participants will learn practical strategies for supervision
September 22, 2026

Budget Alignment—Strategic Planning for Sustainability

Budget reductions are difficult and complicated and, if approached without thoughtful planning and consideration of impacts to programs and operations, the results can negatively impact local educational agency (LEA) culture and minimize trust within the school community. This
October 8, 2026

Course-Based Independent Study

Course-based independent study (CBIS) offers local educational agencies a flexible way to deliver high-quality instruction through board-certified courses while generating average daily attendance (ADA) based on student enrollment and satisfactory progress, providing potential to
October 27, 2026

Position Control—The Fundamentals

Position control is a critical set of procedures that helps local educational agencies (LEAs) manage personnel expenditures and maintain fiscal accountability. With personnel costs typically representing 80-85% of total expenditures, implementing an accurate and effective
November 10, 2026

Strategic Facilities and Asset Planning for LEAs

As enrollment patterns shift and infrastructure and program needs evolve, local educational agencies (LEAs) must take a strategic approach to facilities and asset management. LEA leadership often finds itself navigating difficult decisions related to facilities, especially as
December 1, 2026

Effectively Managing Reductions in Force

This technical course is designed to help human resources (HR) and business leaders effectively navigate the complicated statutory layoff processes for certificated and classified employees. The session is intended for HR practitioners and will provide critical statutory guidance
December 3, 2026

Average Daily Attendance Reporting

Local educational agencies (LEAs) collect and report attendance data multiple times each year to meet funding, compulsory education, and accountability requirements. While the criteria for generating attendance are consistent, the calculation and reporting processes differ by
December 8, 2026

Funding and Accountability—LCFF and LCAP Fundamentals

The Local Control Funding Formula (LCFF) and Local Control and Accountability Plan (LCAP) are the backbone of the state’s funding and accountability system and therefore central to how local educational agencies (LEAs) fund, plan, and monitor services to improve student outcomes
February 2, 2027

Employee Leave Management

This course provides practical guidance for managing employee leave in local educational agencies (LEAs), including navigating federal and state requirements, Education Code compliance, collective bargaining agreements, and local board policies. Participants will learn best
February 9, 2027

Advanced Collective Bargaining

As California’s TK-12 local educational agencies (LEAs) prepare for the 2026-27 school year, they face a markedly different collective bargaining landscape shaped by coalition bargaining, coordinated campaigns, fiscal constraints, and declining enrollment. At the same time
February 11, 2027

School Calendars and Bell Schedules

Local educational agencies (LEAs) develop school calendars, bell schedules, and internal attendance reporting calendars each year to meet instructional time requirements, report average daily attendance (ADA) for funding, and meet other operational considerations. These decisions
February 16, 2027

Instructional Time and Attendance Planning

Instructional time, attendance, and teacher supervision requirements play a critical role in promoting equitable, high-quality instruction and supporting student engagement across California. Because these requirements are closely tied to average daily attendance (ADA)—the
February 23, 2027

Federal Compliance—How to Stay Out of Trouble

For many education professionals, federal compliance is an “other duties as assigned” responsibility—often learned through experience and evolving guidance. Yet, compliance requirements are complex, detailed, and critical, with potential consequences including financial penalties
March 9, 2027

Employee Discipline—From Legal Compliance to Practice

Employee disciplinary processes within local educational agencies (LEAs) are governed by complex statutory requirements that demand careful adherence and informed decision-making. This course provides an overview of both formal and informal employee disciplinary processes in LEAs
March 16, 2027

The Audit Challenge—Updates and New Considerations

The 2026-27 fiscal year introduces new audit considerations for local educational agencies (LEAs), including those for transitional kindergarten and ongoing compliance challenges in areas like the Expanded Learning Opportunities Program (ELO-P), Attendance Recovery Program, and
March 23, 2027

Maintenance of Effort Monitoring—Beyond the Basics

To receive federal special education funding, local educational agencies (LEAs) must meet Special Education Maintenance of Effort (SEMOE) requirements by maintaining state and local expenditures for students with disabilities. As LEAs navigate declining enrollment, increasing
April 6, 2027

SACS 101—Budget Development

The Standardized Account Code Structure (SACS) software is California’s required financial reporting tool for K-12 education, ensuring revenues and expenditures are recorded accurately and consistently. As the system used to report on the use of public funds, a strong
April 13, 2027

Independent Study—Compliance and Best Practices

Local educational agencies (LEAs) continue to implement California’s reformed independent study laws while meeting growing demand for high-quality remote learning options. This course will break down current requirements and explore how LEAs can design flexible, rigorous programs
April 20, 2027

Understanding Charter School Governance and Oversight

While charter schools are public schools, they operate within a unique and evolving landscape with distinct legal, funding, and oversight requirements. Understanding how charter schools are formed, governed, funded, and held accountable—and the respective roles of authorizers and
May 4, 2027

Construction from Start to Finish

Construction can be daunting, whether an entire program or just one project. Knowing where to start and how to navigate the process is key—both for anyone leading the process from start to finish and those managing just one piece of the puzzle. A successful construction program
June 15, 2027

Special Education—Both Sides of the Equation

High-quality, compliant special education programs require strong alignment between available funding, appropriate staffing, and student needs. Despite increased state funding, many districts face rising General Fund contributions and ongoing challenges such as declining
June 22, 2027

Closing the Books

Closing the books—also known as preparing the Unaudited Actuals—is a critical process for local educational agencies (LEAs) that differs in key ways from budget development. While the budget serves as a financial roadmap, year-end close requires LEAs to accurately recognize