The Local Control Funding Formula (LCFF) reformed California's K-12 school finance system. It replaced a patchwork of formulas and specific (or "categorical") programs with a focus on local control, funding equity, and additional support for the large share of students (63%) who are "high needs"--that is, low-income, English Learner, and/or foster care youth. However, there are still concerns about whether the new funding will reach high-need students. Because districts have spending flexibility, and because some of the extra funding for high-need students is based on their districtwide enrollment levels, it is possible that high-need schools in districts with relatively low overall shares of high-need students will not get the funding they need. Our research indicates that county offices of education--which are charged with assisting districts in developing and achieving accountability plans--may have extra work to do in parts of Southern California, the Bay Area, and Sacramento to ensure that extra state funding improves outcomes of high-need students who are not evenly distributed across district schools.