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Increasing Transparency of County Office of Education Spending


[PDF] Overview of the Local Control Funding Formula and Local Control and Accountability Plans

March 10, 2015 - Presented to Assembly Budget Subcommittee No. 2 on Education Finance


Re-Envisioning County Offices of Education: A Study of Their Mission and Funding

February 6, 2017 - In 2013-14, the state created the Local Control Funding Formula (LCFF) for county offices of education (COEs). With this funding, COEs are required to (1) provide alternative education to certain at-risk students and (2) oversee school districts’ budgets and academic plans. COEs may use any funding available after completing these tasks on optional activities that reflect their own priorities. We have concerns that providing funding directly to COEs for alternative education and optional activities detaches school districts from the decision making process of how to best serve their students. To address these concerns, we recommend the Legislature shift that funding to districts and allow them to contract with COEs (or other providers) for services. Because oversight of school districts’ budgets and academic plans likely is both more effective and efficient when performed at the regional rather than state level, we recommend the Legislature fund COEs directly for these activities. Because our recommendations signify major changes in the way the state funds COEs, we recommend the Legislature phase in the new funding model over several years.

(2/17/17 -- Corrected district services funding for district in county on figure 5.)


[PDF] Review of School Districts' 2014-15 Local Control and Accountability Plans

January 20, 2015 - This report examines Local Control Accountability Plans (LCAPs) for 50 school districts to evaluate whether they reflect thoughtful strategic planning and meet statutory requirements. We find that fulfilling all of the statutory LCAP requirements is a challenging undertaking for districts. Requiring districts to cover every area required in statute—regardless of local conditions—reduces the time and energy districts can spend on areas in need of greatest attention. We recommend the Legislature allow districts to focus their plans on their highest priority areas rather than require them to address all eight state-specified priority areas. We also find that the information in districts’ LCAPs related to the services they will provide to EL/LI students is often unclear and difficult to understand. We recommend several changes that would improve the quality of this information. We also recommend the Legislature clarify the metrics districts can include in their plans. Additionally, we recommend the state disseminate model LCAPs to help districts improve their plans moving forward.


[PDF] Overview of Local Control Funding Formula and New State Accountability System

March 8, 2016 - Presented to Assembly Budget Subcommittee No. 2 on Education Finance


[PDF] Local Control Funding Formula Implementation

March 19, 2015 - Presented to Senate Budget and Fiscal Review Subcommittee No. 1 on Education


[PDF] The Local Control Funding Formula for School Districts and Charter Schools

January 9, 2023 - In this brief, we provide some historical background on the implementation of the Local Control Funding Formula (LCFF), 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.


[PDF] Implementation of LCFF and LCAPs

January 21, 2015 - Presented to: Senate Education Committee


The 2023-24 California Spending Plan: Proposition 98 and K-12 Education

November 28, 2023 - This post summarizes overall Proposition 98 funding and K-12 education spending in the 2023-24 budget package. It is part of our Spending Plan series, which contains posts focused on each major sector of the state budget.


[PDF] The 2023-24 Budget: Equity Multiplier and Accountability Proposals

February 23, 2023 - This brief provides an overview and analysis of the Governor's proposals to (1) provide ongoing funding for the highest-poverty schools and (2) make several changes to the system of transparency and accountability.


[PDF] Overview of the Statewide System of Support for School Districts

March 22, 2018 - Presented to Senate Budget and Fiscal Review Subcommittee No. 1 on Education


An Overview of the Local Control Funding Formula

July 29, 2013 - The LCFF, enacted as part of the 2013-14 budget package, establishes a new uniform funding formula and a new system of academic accountability. The formula replaces revenue limits and most categorical programs with uniform base rates for all pupils and provides significantly more funding for English learner and low-income students. The new system of academic accountability requires school districts and charter schools to publicly report how they will use the funds provided under the formula, as well as establishes a new system of support and intervention support for underperforming school districts and charter schools. While the transition to the LCFF begins in 2013-14, it will take several years before all provisions are fully implemented and districts and charter schools are fully funded to formula targets. Moreover, a number of key decisions have yet to be made regarding the implementation of the new fiscal and academic accountability provisions.


[PDF] The 2013-14 Budget: Restructuring the K-12 Funding System

February 22, 2013 - The Governor proposes to restructure the way the state allocates funding to school districts, charter schools, and county offices of education. We believe the Governor’s proposed new formulas would address many problems inherent in the state’s existing K-12 funding approach, and we recommend the Legislature adopt most components of the proposal. Unlike the current system, the proposed formulas would be simple and transparent, fund similar students similarly, and link funding to the cost of educating students. We believe the proposed approach could be improved, however, with some notable modifications. We suggest a number of specific changes to better align funding levels with anticipated costs, eliminate irrational funding differences across districts, simplify the formulas, and ensure important state priorities are addressed.


[PDF] Local Control Funding Formula for County Offices of Education

March 7, 2017 - Presented to: Assembly Budget Subcommittee No. 2 on Education Finance


[PDF] Local Control Funding Formula

May 20, 2013 - Presented to Assembly Budget Subcommittee No. 2 on Education Finance


The 2015-16 Budget: Proposition 98 Education Analysis

February 18, 2015 - The Governor's budget includes $7.8 billion in Proposition 98 funding increases for schools and community colleges, including $5 billion for programmatic increases and $2.8 billion for retiring outstanding obligations. In this report, we recommend the Legislature improve some of the Governor's specific Proposition 98 proposals and reject others. Most notably, though we recommend the Legislature adopt the Governor's proposal to provide $500 million for adult education consortia, we recommend making various programmatic improvements, folding some of the Governor's other proposed workforce funding into the adult education program, and rejecting a couple of the Governor's career technical education proposals. We also recommend rethinking the Governor's Internet infrastructure proposal. Additionally, we have various recommendations relating to the Local Control Funding Formula, county offices of education, and education mandates.