Budget & LCAP

California School Funding, District Budgets and the LCAP

California public schools receive most of their funding through the state’s Local Control Funding Formula (LCFF), which is supported by state revenues and local property taxes. Because a significant share of state revenue comes from income and sales taxes, school funding can fluctuate as economic conditions change.

Each year, the Governor and State Legislature determine the overall level of education funding through the state budget process. School districts then develop local budgets based on available funding, enrollment and attendance, staffing, program needs, and other financial obligations.

The Local Control and Accountability Plan (LCAP) connects these resources to student needs and District priorities. It describes the goals, actions, services, and investments the District will use to improve student outcomes, with particular attention to English learners, low-income students, and foster youth.

Together, the District budget and LCAP show where funding comes from, how resources are allocated, and how those investments support students and schools.

Budget Guide

The District's Budget Guide provides a clear, visual overview of the District’s budget, funding sources, expenditures, and key financial concepts. Designed to be easy to read and understand, the guide helps students, families, staff, and community members see how District resources support schools and programs. Click here to view in English or Spanish.

Budget & LCAP Community Forums

The district hosts Budget & LCAP Community Forums, providing an opportunity for parents, staff, students, and community members an opportunity to learn about and discuss vital topics such as school funding and accountability in California, the governor’s budget proposals, interim financial reports, and the Local Control Accountability Plan. The dates for the forum are aligned with statutory deadlines to provide the freshest information.

During each forum, district representatives will present updates, explain current financial circumstances and state funding processes, and invite community feedback to guide decision-making. Participants are encouraged to bring questions and ideas, as the forums are designed to foster open dialogue and strengthen our shared commitment to supporting student success.

2026-27 Forums

Date/Time	Topic	Item to Review	Meeting Minutes
On-Demand Forum Access	Basics of School Funding & Accountability in California		N/A
January 28, 2027 4:00pm [Link to be provided]	Governor’s January Budget Proposal LCAP Goal 1: Overview, Progress, Growth Areas, and feedback	[Link to be provided]
March 4, 2027 4:00pm [Link to be provided]	Enrollment & ADA LCAP Goal 2: Overview, Progress, Growth Areas, and feedback	[Link to be provided]
April 8, 2027 4:00pm [Link to be provided]	Second Interim LCAP Goal 3: Overview, Progress, Growth Areas, and feedback	[Link to be provided]
May 20, 2027 4:00pm [Link to be provided]	Governor's May Budget Revision LCAP Goals, Actions, and feedback	[Link to be provided]

Historic Forums

2025-26 Forums

Date/Time	Topic	Item to Review	Meeting Minutes
On-Demand Video	Basics of School Funding & Accountability in California		N/A
January 29 3:30pm Concluded	Governor’s January Budget Proposal LCAP Goal 1: Overview, Progress, Growth Areas, and feedback	Governor's Proposal LAO Analysis Podcast Summary	LCAP	Presentation
March 5 3:30pm Concluded	Enrollment & ADA LCAP Goal 2: Overview, Progress, Growth Areas, and feedback	PPIC Report LCAP	Presentation
April 9 3:30pm Concluded	Second Interim LCAP Goal 3: Overview, Progress, Growth Areas, and feedback	LCAP	Presentation
May 21 3:30pm Concluded	Governor's May Budget Revision LCAP Goals, Actions, and feedback	LCAP May Revise LAO Comments	Presentation

2024-25 Forums

Date/Time	Topic	Item to Review	Meeting Minutes
On-Demand Video	Basics of School Funding & Accountability in California		N/A
February 6 3:45pm (concluded)	Governor’s January Budget Proposal First Interim LCAP: Goals, Progress, Growth Areas & Next Steps	Governor's Proposal CV LCAP Podcast	Slidedeck Recording
March 5 3:45pm (concluded)	Enrollment & ADA LCAP: Goals, Progress, Growth Areas & Next Steps	PPIC Report CV LCAP	Slidedeck
May 22 3:45pm (concluded)	Governor’s May Budget Revision LCAP: 2025-26 Draft & Community Feedback	CV LCAP Podcast

California School Funding History

Prior to the 1970s, California’s schools were financed largely with property tax revenues imposed for the benefit of local school districts. This led to dramatic differences in school district funding. A school district with very high property values could raise more revenue per pupil with a low property tax rate, while a district with low property values could raise less with a much higher property tax rate. The state attempted to reduce these differences by providing more state aid to low-property wealth districts. Despite this effort, per pupil revenues varied considerably between districts. In fiscal year 1968-69, for example, per pupil expenditures ranged from $577 in Baldwin Park to $1,232 in Beverly Hills. This disparity led to the important Serrano v. Priest (1976) equal protection litigation, which was resolved through statutory enactments that called for a general equalization of state apportionment revenue to school districts.

In 1978, voters approved Proposition 13. The new law limited property tax rates to one percent of a property’s assessed value at the time of acquisition. Proposition 13 reduced property tax revenues available for local governments and school districts. To cushion the impact to school districts, the state Legislature shifted state dollars to schools. With the adoption of Proposition 98 (1988) and Proposition 111 (1990), a minimum funding level from state and local property taxes was provided to K-14 public schools. Approximately 60% of all school district funds in California are general purpose in nature; the remaining 40% are restricted to specific purposes, such as the needs of special education students, low-income students, limited English-proficient students, and specific grade levels. This greatly constrains local boards of education in their spending decisions. They are further constrained in their ability to raise taxes independently of the state. Bond issues, usually limited to building programs, require a 55% vote for passage. Parcel tax measures require a 2/3 vote.

In 2013, Governor Jerry Brown revisited the state’s allocation formula for school districts to increase flexibility at the local level. This proposal is known as the Local Control Funding Formula (LCFF). Under LCFF, the state provides a base grant for all students and additional grants for high-need students such as English Learners and socio-economically disadvantaged pupils. You can find more information about the Local Control Funding Formula (LCFF) on the California Department of Education's (CDE) website the California Department of Education's website.

Resources