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Local Control Funding Formula Overview

Information about Local Control Funding Formula funding and accountability provisions.

Funding Provisions

The 2013–14 budget package replaces the previous K–12 finance system with a new Local Control Funding Formula (LCFF). For school districts and charter schools, the LCFF creates base, supplemental, and concentration grants in place of most previously existing K–12 funding streams, including revenue limits and most state categorical programs. For county offices of education (COEs), the LCFF creates separate funding streams for oversight activities and instructional programs.

The 2013–14 Budget Act provides $2.1 billion for school districts and charter schools and $32 million for COEs to support the first-year implementation of the LCFF. Until full implementation, however, local educational agencies (LEAs) will receive roughly the same amount of funding they received in 2012–13 plus an additional amount each year to bridge the gap between current funding levels and the new LCFF target levels. The budget projects the time frame for full implementation of the LCFF to be eight years.

The LCFF includes the following components for school districts and charter schools:

The budget maintains Home-to-School Transportation and Targeted Instructional Improvement Block Grant funding as add-ons to the LCFF. The budget requires LEAs to maintain 2012–13 expenditure levels on transportation out of funds received for this purpose.

A summary of the target LCFF funding amounts for school districts and charter schools is shown in Figure 1.

Figure 1
Grade Span Funding at Full LCFF Implementation

Grade Span Base Grant K–3 Class Size Reduction
and Grades 9-12 Adjustments
Average Assuming 0% Unduplicated FRPM, EL, Foster Youth Average Assuming 25% Unduplicated FRPM, EL, Foster Youth Average Assuming 50% Unduplicated FRPM, EL, Foster Youth Average Assuming 100% Unduplicated FRPM, EL, Foster Youth





























COEs receive LCFF funding through a two-part formula with funding for oversight responsibilities and instructional activities. The oversight responsibilities are funded through a COE operations grant, with amounts based on (1) a minimum grant per county, (2) the number of school districts in the county, and (3) the ADA in the county attributable to school districts, charter schools, and schools operated by the county superintendent.

A summary of county funding for oversight responsibilities is shown in Figure 2.

Figure 2
County Oversight Funding at Full LCFF Implementation

Per county


Per school district


Per ADA for ADA up to 30,000


Per ADA for ADA between 30,000 and 60,000


Per ADA for ADA between 60,000 and 140,000


Per ADA for ADA over 140,000


At full LCFF implementation, instructional activities of COEs are funded based on the category of pupil served:

LCFF Accountability

As part of the LCFF, school districts, COEs, and charter schools are required to develop, adopt, and annually update a three-year Local Control and Accountability Plan (LCAP), beginning on July 1, 2014, using a template adopted by the California State Board of Education (SBE) on or before March 31, 2014. In addition, the SBE is required to adopt evaluation rubrics to assist LEAs and oversight entities in evaluating strengths, weaknesses, areas that require improvement, technical assistance needs, and where interventions are warranted on or before October 1, 2015. Subsequent revisions to the template or evaluation rubrics are required to be approved by the SBE by January 31 before the fiscal year in which the template or rubric would be used. The LCAP is required to identify goals and measure progress for student subgroups across multiple performance indicators. The budget provides $2 million to the Governor’s Office of Planning and Research to support the development of the LCAP template, regulations, and evaluation rubric.

Other LCFF accountability components include:

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