California's new Statewide System of Support is grounded in the fundamental principles of the Local Control Funding Formula, especially its emphasis on the central role of local educators in determining the best approaches to improvement. This report examines the early implementation of the System of Support, with a focus on the work of the county offices of education (COEs) and the experience of the districts identified for differentiated assistance. The System of Support is a notable effort by the state to reinvent accountability aligned with the principles of the Local Control Funding Formula. However, it is not yet fully a system, as it is under-funded, fails to draw upon the full range of expertise in the state, and is not well-aligned with other accountability components of the Local Control Funding Formula. The report concludes with five recommendations designed to make the System of Support a more robust and comprehensive system to realize the aspirations of the Local Control Funding Formula. [This report was written with major assistance from Eupha Jeanne Daramola, Nina Houghton, Magaly Lavadenz, Julia Koppich, Julie Marsh, Haley Nelson, David Plank, Laura Stokes, Laura Tobben, and Tara Vahdani.]