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Local Control Funding Formula and Accountability Plan

Local Control Funding Formula (LCFF)

Effective with the 2013-14 fiscal year, school finance was reformed with the most significant change in over 40 years. The new Local Control Funding Formula (LCFF) replaces the former general purpose funding (known as revenue limits) and most strictly defined categorical programs. Essentially the new formula consists of base grants plus additional supplemental and concentration grants targeted for services to low-income, English learner, and foster youth students. Additionally the reform establishes the Local Control Accountability Plan (LCAP), a spending plan, which must be adopted concurrently with a local educational agency’s (LEA’s) budget.

Local Control and Accountability Plan (LCAP)

The Local Control and Accountability Plan (LCAP) is a critical part of the new state Local Control Funding Formula (LCFF). Each school district, charter school, or county office of education must engage parents, students, educators, employees and the community to establish these plans. The plans will describe the overall vision for students, annual goals and specific actions to achieve the vision and goals. Each LCAP will focus on eight areas identified as state priorities for school districts and charter schools and ten areas identified as state priorities for county offices of education. The plans will also demonstrate how the districts’, charters’, or county offices’ budgets will help achieve the goals, and assess each year how well the strategies in the plan were able to improve outcomes.

LCAP Approval Criteria

  1. Adherence to SBE Template:
    The LCAP or annual update to the LCAP adheres to the template adopted by the SBE pursuant to Education Code Section 52064 (Appendix C). This includes following instructions for completing the template.
     
  2. Sufficient Expenditures in Budget to Implement LCAP:
    The budget  for the applicable fiscal year adopted by the governing board of the school district includes expenditures sufficient to implement the actions and strategies included in the district's board-adopted LCAP , based on the projections of the costs included in the plan. 

    EC 342127(d)(1) states that the county superintendent of schools shall disapprove a budget if the county superintendent of schools determines that the budget does not include the expenditures necessary to implement an LCAP.
     
  3. Adherence to SBE Expenditure Regulations
    The LCAP or annual update to the LCAP adheres to the expenditure requirements adopted pursuant to Education Code Section 42238.07, and Title 5, California Code of Regulations, Sections 15494-15497 (Appendix D), for funds apportioned on the basis of the number and concentration of unduplicated pupils pursuant to Sections 42238.02 and 42238.03.

Yolo COunty LCAPs