State Funding System: LCFF and LCAP

The California 2013–14 Budget Act and related legislation (Assembly Bill 97, Senate Bill 97, and Senate Bill 91) made significant changes to the state public school funding system. The legislation introduced the Local Control Funding Formula (LCFF), which simplifies the funding process and strengthens local accountability. The formula determines the funding that local educational agencies (LEAs) receive, based on local student demographics. The Legislative Analyst's Office Overview of LCFF includes an explanation of the school funding system.

An important component of the LCFF is the Local Control and Accountability Plan (LCAP). LEAs use a state-approved LCAP template to develop a plan that includes annual goals and actions that are implemented to meet eight state priorities and describe the related budget. The LCFF requires county offices of education to approve the LCAPs and budgets for districts within their county.

SCOE Resources

​​​​Local Control and Accountability Plans​​ (LCAPs)

​The Local Control Funding Formula requires that information be made available to the public regarding how state funds are spent. Following approval from both the local governing boards and SCOE, the following LCAPs (including any necessary updates and revisions) are​ available:

2023–24

2022–23

2021–22