Local Control Funding Formula (LCFF)

Twin Rivers Unified School District: Inspiring each student to extraordinary achievement every day!

Local Control Funding Formula (LCFF)

UPDATEPresented to the Board of Trustees

November 19, 2013

By Kate Ingersoll, Executive Director, Fiscal Services


School Finance Reform

• The Local Control Funding Formula (LCFF)– Allocation primarily based on weighted pupil funding

– Flexibility vs. “Equity”

– Governance shift: State Local Control

– Accountability shift: Academic accountability and fiscal merged in

Local Control Accountability Plans (LCAPs)


LCFF Entitlement Target

• Entitlement Target = Base Grant + Augmentations + Supplemental Grant + Concentration Grant + Add-ons

• Base Grant per ADA (will receive annual COLA)

• Augmentations – 10.4% ($711.88) for K-3 CSR and 2.6% ($215.51) for Grades 9-12

K-3 = $6,845 7-8 = $7,1544-6 = $6,947 9-12 = $8,289


LCFF Entitlement Target

• Supplemental Grant – additional 20% of Base Grant + Augmentations for each English Learner, low income and foster pupil (by unduplicated enrollment)

• Concentration Grant – additional 50% of Base Grant + Augmentations for each student eligible for supplemental grant above 55% concentration threshold

• Add-ons – Home-to-School Transportation and Targeted Instructional Improvement Grant (TIIG)


Twin Rivers LCFF Target

Base Grant 169,829,308$

K-3 Grade Span Augmentation 6,011,022$

9-12 Grade Span Augmentation 1,352,106$

Supplemental Grant 30,193,356$

Concentration Grant 26,763,283$

Add-ons (TIIBG & Transportation) 9,932,217$

Total 244,081,292$


2013-14 Local Control Funding Analysis

Twin Rivers Estimated2013-14

Creative Connections

Estimated2013-14

Smythe Academy Estimated2013-14

Westside Prep Charter

Estimated2013-14

LCFF Target $244,081,292 $5,580,100 $10,070,244 $3,499,116 Floor 175,663,739 3,820,951 6,353,586 2,339,528 Funding Gap $68,417,553 $1,759,149 $3,716,658 $1,159,588

CY Gap Funding (11.78%) $8,059,588 $207,228 $437,822 $136,599

Estimated LCFF Entitlement $183,723,327 $4,028,179 $6,791,408 $2,476,127 12/13 equivalent Funding 177,811,604 3,634,757 6,359,595 2,399,004 Increase compared to 12/13 $5,911,723 $393,422 $431,813 $77,123

Less than CY Gap Funding due to

declining enrollment

More than CY Gap Funding due to

increased enrollment





Estimated Unduplicated pupil % (EL, low income and/or foster youth)

85% 60% 91% 72%


K-3 Class Size Reduction• Transition to school site average of 24:1

• DOF has indicated that EC 41376 (b) calculation is the correct methodology – number of pupils in grades TK-3 enrolled at the school site, divided by the number of full-time equivalent classroom teachers for grades TK-3 at the school site

• Identify gap between 2012-13 K-3 average class enrollment by school site and the target of 24:1

• Must begin to close K-3 class size gap in proportion to progress toward closing LCFF entitlement gap (2013-14 progress toward entitlement target is 11.74%)

– Or can locally negotiate alternative ratios

• Failure to meet the annual enrollment target at any site results in the loss of the entire K-3 CSR Augmentation funding


Flexibility vs. “Equity”

• It’s the Local Control Funding Formula!

• But, it also targets funding to the specific student characteristics and needs of English learner, low income, and foster youth students

• Both flexibility and resource “equity” are core tenets of the LCFF

• State Board of Education (SBE) tasked with maintaining the right balance

– SBE to adopt regulations for the supplemental and concentration grant funds by January 31, 2014


State Local Control• Transfers most authority and decision-making over program

expenditures from State to the local level

• Excluded Categorical Programs


Content of LCAPs• By July 1, 2014 each LEA must adopt a LCAP that describes:

– Annual goals for each of the eight specified state priorities for all students and for each LCFF subgroup (EL, low income and foster pupil)

– The specific actions the LEA will take to achieve those goals

– A listing and description of the fiscal year’s expenditures which will support implementation of the specific actions

– A listing and description of the fiscal year’s expenditures that will serve students that generate supplemental and concentration grants


Steps for the LCAP• Consult with teachers, principals, school personnel, pupils and local bargaining

units

• Present for review and comment to:– Parent advisory committee– EL parent advisory committee– Superintendent must respond in writing to comments received

• Opportunity for public input:– Notice of the opportunity to submit written comment on draft LCAP– Public hearing to comment on draft LCAP– Superintendent must respond in writing to comments received

• Public hearing to adopt LCAP prior to adopting the budget

• Submit to County Office of Education for approval

• Post on district’s website

• Each subsequent year, the LCAP must be reviewed and updated


California’s Low K-12 Spending

• Roughly $2,500 per pupil less than the national average

• Would have required $15.3 billion more to reach the national average in 2012-13

• LCFF is about distribution – it does not increase funding

• Not clear if state revenues will increase sufficiently to allow full implementation of LCFF by 2020-21

• Funding gap with rest of nation is likely to remain without a significant change in state revenues and expenditures

Documents

Local Control Funding Formula (LCFF)