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California State Auditor Logo COMMITMENT • INTEGRITY • LEADERSHIP

K–12 Local Control Funding
The State’s Approach Has Not Ensured That Significant Funding Is Benefiting Students
as Intended to Close Achievement Gaps

Report Number: 2019-101

Selected Abbreviations Used in This Report

CCSESA California County Superintendents Educational Services Association
CDE California Department of Education
Clovis Unified Clovis Unified School District
county offices county offices of education
LCFF Local Control Funding Formula
LCAP Local Control and Accountability Plan
Oakland Unified Oakland Unified School District
San Diego Unified San Diego Unified School District
State Board California State Board of Education