Budget and LCAP

Understanding the Budget and LCAP

Creating the Budget

Each year, the superintendent seeks feedback from schools, district departments, unions, and the community. This input is used to develop a budget proposal based on the amount of funding SFUSD can expect from the state and other sources. Our Board of Education reviews the proposal, and ultimately decides whether or not to approve or amend it. With ongoing and expanding use of evaluation data, SFUSD continually reassesses its efforts and allocation of resources to foster students’ academic success.

Local Control Funding Formula (LCFF)

In July 2013, Governor Brown signed into law a new way to distribute money to California school districts. Known as the Local Control Funding Formula (LCFF), it is the most comprehensive reform to California’s school funding system in 40 years. With LCFF, school districts serving high-needs students receive more funds, based on the number and percentages of high-needs students they serve. Supplemental LCFF money will support students who need it most, such as low-income students (as measured by their eligibility for free or reduced-price lunch), children in foster care and students learning the English language.

Local Control and Accountability Plan (LCAP)

All California school districts are required to adopt a Local Control and Accountability Plan (LCAP), to describe how they will spend LCFF funding, including supplemental funds from the state to support their focal student populations. Families, students, labor partners, and community members have the opportunity to provide feedback and help shape SFUSD's LCAP, similar to how we look to the community for input on district and individual school site budgets.

How is the community involved in the LCAP process?

SFUSD convenes a team of district staff, representatives of student and family advisory groups, bargaining units, and community organizations to work collaboratively as the LCAP Task Force. The task force meets once a month during the school year, with a focus to improve transparency, accountability and communication about SFUSD’s Local Control and Accountability Plan.

If you have any questions about the LCAP Task Force or the district’s current LCAP, please contact us at budget@sfusd.edu or visit www.sfusd.edu/lcap-task-force

The conversation surrounding our LCAP

All school districts are required to engage their community in the LCAP process. Our LCAP engagement events are coordinated with the districtwide budget process, including conversations at school community meetings as part of the process to develop their site plans (their Balanced Score Card or School Plan for Student Achievement).

Our goals are to expand opportunities for families and school communities to be involved in the conversations, increase awareness of state education funding, and build an understanding of SFUSD’s equity focus for allocating resources to support the success of each and every student.

FY 2022-23 LCAP and Budget

Budget Book Preview

While the 2022-23 Recommended Budget is being prepared for review and approval by the Board of Education, we are sharing preliminary school site allocation details. Updates and more information will be available in the coming months.

Due to a $125 million budget deficit, SFUSD must make reductions in order to balance its budget in 2022-23 and future years. 2022-23 Weighted Student Formula allocations are reduced by $15 million overall due to several years of holding site budgets level as enrollment declined districtwide. Changes in allocations reflect enrollment patterns over multiple years, although only a 1-year change in enrollment is summarized in the following document:

2022-23 Weighted Student Formula Allocation Summary (Spring Preliminary)

  • Pages 1-2: 2022-23 Spring Preliminary Allocations, by Resource Code
  • Pages 3-4: 2021-22 Final Allocations, by Resource Code
  • Pages 5-6: Comparison between 2021-22 and 2022-23 Allocations, by Resource Code

2022-23 School Site Allocation Documents (Spring Preliminary)

LCAP Draft and Infographic

Draft LCAP: English | Spanish | Chinese

SFCOE/SFUSD LCAP Supplement 2021-22

Infographic Lite: English | Spanish | Chinese

Infographic Complete: English | Spanish | Chinese

FY 2021-22 LCAP and Budget

Elementary and Secondary School Emergency Relief (ESSER) III Funds Expenditure Plan

Approved by the Board of Education on October 26, 2021

SFCOE/SFUSD ESSER III Expenditure Plan

2nd Reading

Volume I: Local Control and Accountability Plan (2nd Reading)

Volume II: Budget Overview (2nd Reading)

Budget Development Report: Summary of Staffing Changes at School Sites

Budget Dashboard (Tableau)

1st Reading

Volume I: Local Control and Accountability Plan (1st Reading)

Volume II: Budget Overview (1st Reading)

Budget Development Report: Summary of Staffing Changes at School Sites

Budget Dashboard (Tableau)

Expanded Learning Opportunities (ELO) Grant Plan

Approved by the Board of Education on May 25, 2021

SFUSD/SFCOE ELO Grant Plan

Budget Book Preview

While the 2021-22 Recommended Budget is being prepared for review and approval by the Board of Education, we are sharing preliminary school site allocation details. Updates and more information will be available in the coming months.

Exhibit 8A: Weighted Student Formula Spring Preliminary Allocations

Exhibits 8B and 8C: Multi-Tiered System of Supports (MTSS) and Centrally-Funded Site Allocations

2021-22 School Site Allocation Documents (Spring Preliminary)

Second Interim Report

SFUSD FY 19-20             COUNTY FY 19-20

SFUSD FY 18-19             COUNTY FY 18-19

SFUSD FY 17-18             COUNTY FY 17-18

First Interim Report

SFUSD  FY 19-20               COUNTY FY 19-20

SFUSD FY 18-19                COUNTY FY 18-19 

SFUSD FY 17-18                

Unaudited Actuals

SFUSD FY 19-20                 COUNTY FY 19-20 

SFUSD FY 18-19                 COUNTY FY 18-19

SFUSD FY 17-18                 COUNTY FY 17-18

This page was last updated on May 11, 2022