LACOE’s budget, like those of other California County Offices of Education (CCOEs), offers a unique perspective into the fiscal planning and management associated with regional educational governance in California.
At the heart of California's educational system, CCOEs function as an intermediate service provider between the California Department of Education and local school districts. Their budgets, therefore, require a more macroscopic view, reflecting the wide array of services they offer across county lines. While school district budgets primarily focus on individual school operations, instructional materials, and salaries, CCOEs have broader responsibilities and funding needs.
In addition, CCOEs directly manages schools for specific student populations. LACOE operates schools for justice-involved students, as well as the Los Angeles County School of the Arts (LACHSA) and the International Polytechnic High School (iPoly). Funding for these operations is typically separate from standard school district budgets and can come from targeted state, federal, or local resources.
Update on County Office of Education Funding - September 28, 2023
At the request of the Los Angeles County Office of Education and co-sponsors, this summer the California legislature and Governor made a historic commitment of $80 million to the education of the justice involved youth throughout the state in the 2023-2024 State Budget. This was possible due to the leadership of Assemblymember Mike A. Gipson (D-Carson).
Starting from the 2023-24 fiscal year, all County Offices of Education will receive new Local Control Funding Formula (LCFF) funding changes. This includes Average Daily Attendance (ADA) protections similar to school districts and an enhancement to the per-student LCFF base calculation.
There will also be ongoing augmentations to Juvenile Court and county-operated Community Schools (JCCS) funding, including:
- $200,000 for each COE for juvenile court schools
- $200,000 for each COE for county-operated community schools
- $3,000 per ADA for JCCS schools for specific purposes under the Student Support and Enrichment Block Grant.
For LACOE, this additional funding equates to $4.5 million annually.
The budget emphasizes enhancing educational offerings for students in JCCS. This includes independent evaluations, workgroups to address the needs of students with disabilities, and more. In conjunction with the new funding, there will be a corresponding increase in expenditures for COEs for services to align with these offerings.
The additional funding from the State of California is a testament to the importance of education and the commitment to ensuring that our students receive the best possible resources and support. We are confident that these funds will be instrumental in furthering our mission and enhancing the quality of education in Los Angeles County.
Update on County Office of Education Funding - December 19, 2023
On December 12, 2023, the LACOE Audit Engagement Partner from Eide Bailly, LLP presented the 2022-23 audit report to LACOE’s Audit Committee and summarized that “the county received a clean financial opinion without any audit adjustments.” The audit report includes three opinions addressing Financial Statements, Federal Compliance, and State Compliance. LACOE received the highest marks, consistent with the previous five years, with an unmodified opinion for each area, indicating the county met all requirements and compliance.
View the Annual Financial Report and Audit
ACCOUNTING AND BUDGET DEVELOPMENT DOCUMENTS
- Budget Reports
- Interim Reports
- Annual Financial Reports
- Unaudited Actuals
