The Legislative Analyst’s Office has just published the following report:
The Local Control Funding Formula for School Districts and Charter Schools
In 2013-14, the state created the Local Control Funding Formula (LCFF)—a major change to the school finance system. LCFF was intended to simplify school funding and distribute funding based on student demographics. School districts and charter schools receive most of their LCFF apportionment through a per-student formula—based on average daily attendance—that provides a base amount of funding by different grade spans. Almost one-fifth of LCFF funding for school districts and charter schools is provided through two separate calculations based on the proportion of their student population that is an English learner, from a low-income family, or a foster youth. The formula also includes a few add-ons that remain from the previous funding system. (The state also retained a few other categorical programs, such as special education and child nutrition.) LCFF currently represents about 80 percent of state funding for public schools.
In this report, we provide some historical background on LCFF’s implementation, describe how the formula works for school districts and charter schools, describe how the formula was phased in, and explain requirements for districts to adopt plans that describe how LCFF funding will be spent.
This report is available using the following link: https://lao.ca.gov/Publications/Report/4661?utm_source=laowww&utm_medium=email&utm_campaign=4661