Understanding School Funding, the Local Control and Accountability Plan (LCAP) and the Local Control Funding Formula (LCFF). 

The Local Control and Accountability Plan (LCAP) is the District’s interactive budgeting process, which helps IUSD identify annual goals, develop strategic actions, and measure progress on academic achievement, school climate and parent engagement.

LCAP graphic and stats


On June 25, 2024, the IUSD Board of Education approved the LCAP and budget for 2024-25. Throughout the 10-month LCAP process, IUSD engaged parents, students, teachers, staff and the community to help identify priorities for creating a better learning system for our more than 37,000 students. Thank you to the stakeholders who participated in this collaborative process. To view the 2024-25 LCAP, Click here. 

The Budget Overview for Parents is designed to be a cover for the LCAP document featuring language that is accessible to parents and includes visuals and graphics.  The document appears before the LCAP document in the link above.


Adequate funding is critical to achieve IUSD's goal to provide students with the best educational experience we can envision. Click here to view the District's Legislative Priorities for more information.


Beginning in 2013-14, the state of California brought major changes to the way school funding is allocated, with the goal of channeling greater resources to the students who need them the most. This new funding is called Local Control Funding Formula (LCFF) and the Local Control and Accountability Plan (LCAP). Under California's previous system for funding K-12 schools, there were more than 40 funding categories, each for a specific purpose identified by the state. The LCFF model has established three sources of state funding with increased local control to determine the best use of those funds.

  • Per-Student Base Funding - The district receives a base level of per-student funding that varies slightly depending on the grade level of each student.
  • Supplemental Funding - This funding source adds 20 percent to the base funding for each English language learner, low income student and foster youth.
  • Concentration Funding - The third level of funding is equal to 65 percent of the entire base. However, this funding is only received if a district's enrollment of English language learners, low income students and foster youths exceeds 55 percent of its total enrollment. IUSD does not receive this third level of funding, because its enrollment does not exceed the 55 percent threshold.

California accountability model and school dashboard

California's new accountability and continuous improvement system provides information about how local educational agencies and schools are meeting the needs of California's diverse student population based on a concise set of measures.


  1. California School Dashboard Report--The Dashboard contains reports that display the performance of local educational agencies (LEAs), schools, and student groups on a set of state and local measures to assist in identifying strengths, challenges, and areas in need of improvement.
  2. California Model Five-by-Five Grid Placement Reports--California's new accountability and continuous improvement system is based on a five-by-five colored table that produces 25 results using five colors.  The reports display the schools' (by district) and student groups' placement on the five-by-five colored tables.
  3. College/Career Indicator Reports and Data--The College/Career Indicator uses multiple measures to provide a performance level based on the number of students who are likely prepared for success after high school.  This report displays the number of students that met each of the CCI measures in the Prepared and Approaching Prepared Levels.

(Information from CDE Website) For more information, visit CDE at