The Local Control and Accountability Plan (LCAP) is a state requirement as part of the Local Control Funding Formula (LCFF). Every school district in California must create an LCAP that describes how the needs of all students and especially those in the three targeted students groups are being addressed and are tied to student outcomes in eight state priority areas. The three targeted student groups are referred to as unduplicated students. The LCAP consists of goals and action steps with their associated costs and budget source.