Local Control Accountability Plans (LCAP)

Under the State-approved Local Control Funding Formula (LCFF), all local education agencies are funded using the same formula. It starts with a base amount per student that is adjusted for grade level and demographics. It also eliminates most of the restrictions on use of funds for categorical programs.

With enhanced flexibility comes a requirement that districts engage stakeholders, including parents, in developing a Local Control and Accountability Plan. This is a three-year plan focused on state and local priorities that describes goals, actions, services and expenditures to support student achievement.

County Offices of Education, including MCOE, play a role in reviewing the plans, which must be developed and locally approved by July 1, annually.

For more information and resources on LCFF and LCAP, check out these websites:


If you’re looking for a guide to review your district LCAP, the most recent edition of the Local Control and Accountability Plan (LCAP) approval manual is available on the California County Superintendents Educational Services Association (CCSESA) website. Click here to view.

The manual reflects an extraordinary collaborative effort within CCSESA, and with State Board of Education and California Department of Education staff. In particular, we greatly appreciate the leadership of BASC and CISC in working through the many detailed issues and preparing this comprehensive and useful manual.


Anderson Valley Unified

Arena Union Elementary

Fort Bragg Unified

Laytonville Unified

Leggett Valley Unified

Manchester Union

MCOE Alternative Education

Mendocino Unified

Point Arena Joint Union High School

Potter Valley Community Unified

Round Valley Unified

Ukiah Unified

Willits Unified