California Attorney General Opinion 23-902

BACKGROUND

In 2013, the Legislature “fundamentally changed how all local educational agencies . . . in the state are funded.” 1 It established the Local Control Funding Formula, which “streamlined the number of state funding sources and increased K-12 spending.” 2 The LCFF assigns a funding target to each California school district, charter school, and county office of education. Each educational agency then receives funding at or above its target through a combination of state aid and local property taxes.

Education Code sections 42238.02 and 2574 provide detailed rules for calculating each agency’s funding target. We will describe the calculation for school districts, which is representative of the calculation for all educational agencies. First, school districts receive a “grade span adjusted base grant.” 4 The base grant is calculated as a fixed dollar amount per student, adjusted for average daily attendance.

Districts then receive additional funding for students classified as “unduplicated pupils,” which the statute defines as three categories of students: English learners; students eligible for a free or reduced-price meal; and foster youth. 6 For each unduplicated…