The California 2013-2014 Budget Act and related legislation made significant changes to the State public school funding system. The legislation introduced the new Local Control Funding Formula (LCFF) which simplifies the funding process and strengthens local accountability. Through the LCFF, Local Educational Agencies (LEAs) will receive funds based on local school demographics. An important component of the LCFF is the Local Control and Accountability Plan (LCAP). LEAs will use the State-approved LCAP template to develop a plan that includes annual goals and actions that will be implemented to meet eight State priorities, and describe the related budget. The LCFF requires County Offices of Education to approve the LCAPs and budget for the districts within their county.