California,Journal of Education Finance

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California
Journal of Education Finance ( IF 0.2 ) Pub Date : 2021-04-01
Mazen Aziz, Oscar Jimenez-Castellanos

In lieu of an abstract, here is a brief excerpt of the content:

California
Mazen Aziz (bio) and Oscar Jimenez-Castellanos (bio)

funding priorities for p-12 and/or higher education

Governor Newsome signed California's Budget Act for the FY 2020-21 on June 29, 2020. The budget constitutes a $202.1 billion spending plan, which bridges a $54.3 billion shortfall caused by the COVID-19 recession, reflecting a $60 billion swing from a $5.6 billion projected surplus to a $54.3 billion deficit. The state's prudent fiscal management facilitated closing the budget gap.

k-12

COVID-19 profoundly impacted California's economy, yielding reduced General Fund revenues, which negatively impacted the state's constitutionally mandated K-14 Proposition-98 funding. Proposition-98 funding levels for the FY 2020-21 declined to $70.9 billion, $10 billion below the minimum guarantee at the 2019 Budget Act. The budget defers $12.9 billion in payment into the next fiscal year to offset budgetary losses and preserve educational programs, allots $5.3 billion to mitigate learning loss, and commits to providing personal protective equipment (PPE) to facilitate students'safe return to schools.

Additionally, the budget:

• Allocates $5.3 billion as a one-time investment to address COVID-related learning loss and to support existing programs. $4.4 billion of these funds comes from the federal Coronavirus Relief Fund, $539.9 million from the Proposition-98 General Fund, and $355.2 million from the federal Governor Emergency Education Relief Fund.
• Redirects $2.3 billion to the California State Teachers'Retirement System (CalSTRS) and the California Public Employees'Retirement System (CalPERS) to provide local educational agencies with relief.
• Appropriates $1.6 billion in federal Elementary and Secondary School Emergency Relief funds.
• Increases the special education per-pupil base rate to $625 under a new funding formula.
• Apportions $13 billion to schools to guarantee previous year Local Control Funding Formula (LCFF) funding.
• Redirects $2.3 billion to long-term unfunded pension liabilities to reduce Local Educational Agency (LEA) employer contribution rates in the next two years.
• Allots $60 million in Proposition-98 General funds to match state funds to pay [End Page 251] for participating classified employees during the summer recess period.

To offset revenue losses and guarantee funding priorities, the budget suspends ADA accounts (i.e., allowance for doubtful accounts) for the FY 2020-21, parallel to new rules and procedures for tracking student engagement and safely reopening schools. Places a freeze on Cost of Living Adjustment (COLA) for LCFF categorical programs and a "hold-harmless"in the FY 2020-21 that funds average daily attendance based on the 2019-20 year. Additionally, it suspended the teacher and specified district classified employee layoffs and retained total funding for the SB-740 Charter School Facility Grant Program.

higher education

While the budget makes every effort to maintain conditionally mandated funding for K-12, it makes adjustments that reduce the state's higher education institutions'overall level of financing. The budget allocated $19.4 billion General Fund and local property tax revenue for all higher education institutions.

The budget reflects a reduction in funding for the two leading public universities in the state due to the COVID-19 pandemic. It reduces the University of California's budget by $258.4 million and California State University's funding by $299.1 million. These reductions are offset by the federal CARES Act, which will provide these universities with $260 million and $525 million, respectively.

changes to funding formula for p-12 and/or higher education

The budget includes $11 billion in deferrals/delayed payments in place of a 10 percent proposed cut to the LCFF. The deferrals marked a compromise between Governor Newsom, who proposed steep cuts in funding to the education sector, and the legislature on the extent of the cuts. This compromise maintains LCFF rates at the FY 2019-2020 levels. The budget does not present any other significant changes, or adjustments to the LCFF funding formula. However, due to substantial apportionment deferrals and the cap on school growth, the state recommends schools plan judiciously for the fiscal year.

pressing state issues affecting p-12 and/or higher education

Before the COVID-19 outbreak, Governor Newsome planned to use the state's projected budget surplus...

中文翻译：

加利福尼亚州

代替摘要，这里是内容的简要摘录：

加利福尼亚州
Mazen Aziz（生物）和Oscar Jimenez-Castellanos（生物）

P-12和/或高等教育的资助重点

州长Newsome于2020年6月29日签署了《加利福尼亚州2020-21财年预算法》。该预算构成了2021亿美元的支出计划，弥合了因COVID-19衰退而造成的543亿美元的缺口，反映出600亿美元从56亿美元的变动预计盈余将达到543亿美元的赤字。该州审慎的财政管理有助于缩小预算缺口。

k-12

COVID-19对加利福尼亚州的经济产生了深远的影响，导致普通基金收入减少，这对该州宪法规定的K-14 Proposition-98资金产生了负面影响。2020-21财年98号提案的资金水平降至709亿美元，比2019年预算法案的最低担保额低100亿美元。预算推迟到下一个财政年度支付129亿美元，以抵消预算损失和保留教育计划，分配53亿美元以减轻学习损失，并承诺提供个人防护设备（PPE）以促进学生安全返回学校。

此外，预算：

•一次性拨款53亿美元，以解决与COVID相关的学习损失并支持现有计划。其中44亿美元来自联邦冠状病毒救助基金，5.399亿美元来自98号提案普通基金，3.552亿美元来自联邦州长紧急教育救济基金。
•将23亿美元重定向至加利福尼亚州教师退休体系（CalSTRS）和加利福尼亚公共雇员退休体系（CalPERS），为当地的教育机构提供救济。
•拨出16亿美元的联邦小学和中学紧急救济资金。
•在新的资助公式下，将特殊教育的每位学生的基本费率提高到625美元。
•向学校拨款130亿美元，以保证前一年的本地控制资助公式（LCFF）资金。
•将23亿美元重定向到长期无资金来源的养老金负债，以降低未来两年本地教育局（LEA）雇主的供款率。
•在“ 98号提案”普通资金中分配6000万美元，以与各州的资金匹配，以在夏季休假期向参与计划的机密雇员支付[End Page 251]。

为了抵消收入损失和保证资金的优先级，该预算暂停了2020-21财年的ADA账户（即呆账准备金），同时还采用了新的规则和程序来跟踪学生的参与并安全地重新开设学校。冻结LCFF类别计划的生活费用调整（COLA），并在2020-21财年“保持无害”，为基于2019-20年的平均每日出勤提供资金。此外，它还暂停了教师和特定地区机密员工的裁员计划，并保留了SB-740特许学校设施补助计划的全部资金。

高等教育

尽管预算竭尽全力维持有条件的K-12拨款，但它做出的调整减少了该州高等教育机构的总体融资水平。预算为所有高等教育机构分配了194亿美元的普通基金和地方财产税收入。

预算反映了由于COVID-19大流行，该州两所领先的公立大学的资金减少。它使加州大学的预算减少了2.584亿美元，加州州立大学的拨款减少了2.991亿美元。这些削减额被联邦CARES法案抵销，该法案将分别为这些大学提供2.6亿美元和5.25亿美元。

更改p-12和/或高等教育的资助公式

预算中包括110亿美元的延期/延期付款，以代替提议的LCFF削减10％的费用。这次延期标志着州长纽瑟姆（Newsom）提出了妥协，后者提议大幅削减教育部门的资金，而立法机构则削减了资金。此折衷方案将LCFF费率维持在2019-2020财年的水平。预算中没有其他任何重大变化，也没有对LCFF筹资公式进行调整。但是，由于大量的分摊延期以及学校增长的上限，该州建议学校明智地制定本财年的计划。