The California 2013-14 Budget Act and related legislation (Assembly Bill 97, Senate Bill 97, and Senate Bill 91) made significant changes to the public school funding system. The legislation introduced the Local Control Funding Formula (LCFF) which simplifies the funding process and strengthens local accountability. Through the LCFF, county offices, districts, and charter schools receive funds based on local student demographics as well as base funding. The Legislative Analyst's Office developed an explanation of the new school funding system. Overview of LCFF
An important component of the LCFF is the Local Control and Accountability Plan (LCAP). County offices, districts, and charter schools use the State-approved LCAP template to develop a plan that includes annual goals and actions that will be implemented to meet eight State priorities, and describe the related budget.