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Although County Offices of Education (COEs) play a critical role in California’s education system, there is limited empirical evidence on how they function, how they are funded, and how they support educational accountability. Without closer analysis, their impact remains unclear. Using mixed-methods data from all 58 COEs, including strategic plans, budgets, and dashboard indicators, we identify three key patterns: COEs vary widely in funding composition, rely heavily on categorical and competitive grants, and differ in how they interpret their dual role as service providers and oversight agents. We also find uneven use of funds, including those provided by hold harmless differentiated assistance. These findings are essential for understanding how COEs influence equity implementation and regional governance in decentralized systems.