Edgar Cabral, principal fiscal and policy analyst in the Legislative Analyst’s Office, co-authored An Overview of the Local Control Funding Formula, which describes the details of California’s Local Control Funding Formula (LCFF) and accompanying system of district support and intervention. The report explains that the LCFF establishes an equal level of base funding for all students in the state, allocates additional funding to districts with high amounts of students in need, and reduces restrictions on district spending. The report includes LCFF’s implementation timeline, distributional effects, and impact on the overall state budget allocation for education. To ensure transparency and accountability, the legislation requires districts to adopt Local Control and Accountability Plans (LCAPs) describing how funds will be spent and goals for educational outcomes. The report concludes with a discussion of major work ahead, including State Board of Education adoption of LCAP templates, rubrics for assessing school district performance, and regulations for use of supplemental and concentration funds.