Local Educational Agency (LEA) Name: San Francisco County Office of Education
CDS Code: 38103890000000
School Year: 2026-27
LEA Contact Information: Christina Wong | wongc8@sfusd.edu | 415-994-5618
County Offices of Education (COEs) receive funding from different sources: state funds under the Local Control Funding Formula (LCFF), other state funds, local funds, and federal funds. LCFF provides funding for 1) COE oversight activities of its school districts and 2) COE instructional programs in the form of base level of funding for all students and extra funding - called "supplemental and concentration" grants - to LEAs based on the enrollment of high needs students (foster youth, English learners, and low-income students).
This chart shows the total general purpose revenue San Francisco County Office of Education expects to receive in the coming year from all sources.
The total revenue projected for San Francisco County Office of Education is $1,384,800,479, of which $727,732,650 is Local Control Funding Formula (LCFF), $245,275,696 is other state funds, $361,600,669 is local funds, and $50,191,464 is federal funds.
Of the $245,275,696 attributed to All Other State Funds, $95,049 are attributed to the Student Support and Enrichment Block Grant.
| Source | Funds | Percentage |
|---|---|---|
| All Other State Funds | $245,275,696 | 18% |
| All Local Funds | $361,600,669 | 26% |
| All Federal Funds | $50,191,464 | 4% |
| Total LCFF Funds | $727,732,650 | 53% |
This chart shows the LCFF revenue San Francisco County Office of Education expects to receive in the coming year.
The total LCFF revenue projected for San Francisco County Office of Education is $727,732,650, of which $87,996,337 is attributed to the LCFF County Operations Grant, $1,494,176 is attributed to the LCFF Alternative Education Grant, and $638,242,137 is other LCFF funds. Of the $1,494,176 attributed to the LCFF Alternative Education Grant, $81,289,424 is generated based on the enrollment of high needs students (foster youth, English learner, and low-income students).
Funds described include SFCOE and SFUSD. The San Francisco County Office of Education receives a Special Education Apportionment, Prop 28: Arts and Music Grant, County Community School Grant, LCFF Equity Multiplier, Student Support and Enrichment Block Grant, and Student Support and Professional Development Discretionary Block Grant.
The LCFF gives school districts more flexibility in deciding how to use state funds. In exchange, school districts must work with parents, educators, students, and the community to develop a Local Control and Accountability Plan (LCAP) that shows how they will use these funds to serve students.
This chart provides a quick summary of how much San Francisco County Office of Education plans to spend for 2026-27. It shows how much of the total is tied to planned actions and services in the LCAP.
San Francisco County Office of Education plans to spend $1,384,223,662 for the 2025-26 school year. Of that amount, $1,494,176 is attributed to the Alternative Education Grant and $58,167 is attributed to the Student Support and Enrichment Block Grant. $1,054,376,161 of the General Fund Budgeted Expenditures are not included in the LCAP. The budgeted expenditures that are not included in the LCAP will be used for the following:
Expenditures not included in the LCAP include operations-related services and staffing, facilities and maintenance, a variety of restricted funds, and ongoing salary increases funded by parcel tax revenues. 1
This chart provides a quick summary of how much San Francisco County Office of Education plans to spend for 2026-27 for planned actions and services in the LCAP.
The text description of the above chart is as follows: San Francisco County Office of Education plans to spend $329,847,501 on actions/services in the LCAP. Of those funds, $2,365,329 is attributed to the Alternative Education Grant and $486,124 is attributed to the Student Support and Enrichment Block Grant.
In 2026-27, San Francisco County Office of Education is projecting it will receive $81,289,424 based on the enrollment of foster youth, English learner, and low-income students. San Francisco County Office of Education must describe how it intends to increase or improve services for high needs students in the LCAP. San Francisco County Office of Education plans to spend $86,108,009 towards meeting this requirement, as described in the LCAP.
This chart compares what San Francisco County Office of Education budgeted last year in the LCAP for actions and services that contribute to increasing or improving services for high needs students with what San Francisco County Office of Education estimates it has spent on actions and services that contribute to increasing or improving services for high needs students in the current year.
In 2025-26, San Francisco County Office of Education's LCAP budgeted $86,108,009 for planned actions to increase or improve services for high needs students. San Francisco County Office of Education actually spent $83,791,467 for actions to increase or improve services for high needs students in 2025-26. The difference between the budgeted and actual expenditures of $2,316,542 had the following impact on San Francisco County Office of Education's ability to increase or improve services for high needs students: