On January 16, 2014, the California Department of Education took action to adopt spending regulations and requirements of the Local Control and Accountability Plan (LCAP) for all school districts in California. The Local Control Funding Formula (LCFF) is a major change in how California has provides pupil funding to school districts. LCFF gives school districts new decision making power for allocating funds based on the needs of their students. The local control funding goal is multi-fold:

• To provide simplicity and transparency in the funding process

• To require an accountability plan that is now performance-focused rather than compliance-oriented

• To ensure that state funding will be equitable for all students by using the same base amount per student, with any adjustment in funding based on grade levels and the demographic profile of the students

• To provide school districts with more flexibility to direct resources to meet student needs