Fiscal Tools

Local Control Funding Formula Resources for School Districts and Charter Schools

The Local Control Funding Formula (LCFF) determines how all local educational agencies (LEAS) are funded. The Local Control Funding Formula (LCFF) Calculator for school districts and charter schools has been produced based on information currently available to the development working group, FCMAT, and our colleagues in the California Department of Education (CDE).

The LCFF Calculator announcement email list is FCMAT's primary communication tool for sharing information about updates or other material revisions to the school district and charter school LCFF Calculator.

FCMAT’s online help desk is intended to provide users with direct support for questions pertaining to the LCFF Calculator and calculations for school districts and charter schools. For county office calculations, please visit the Local Control Funding Formula Resources for County Offices page.

Links to the CDE's Principal Apportionment and Special Education certified data exhibits and other resources provide users with convenient access to the supporting certified data. Users should independently verify prepopulated data in the school district and charter school LCFF Calculator from the Principal Apportionment Section certified data exhibits. If any inconsistencies are noted, please report them to the FCMAT help desk.

FCMAT extends great appreciation to each member of the school district and charter school LCFF Calculator development team for their contributions and commitment to ensuring the quality of this tool. This includes the administrative staff of the Marin and El Dorado county offices of education. Further appreciation is extended to numerous members and support staff of the Business and Administration Steering Committees (BASC), the External Services Subcommittee of the BASC, the California Department of Finance, and the administration and staff of the CDE for their continued support and collaborative partnership in the development of the LCFF Calculator for school districts and charter schools.



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Current Version

Version 25.1a: Release Date: May 24, 2024

This update is optional for most LEAs but essential for some. See the note at the bottom of this entry regarding when it is essential for an LEA to use this update.

This version includes the following updates:


  • Changed the formulas to calculate ADA for minimum EPA funding (row 7) for 2023-24, 2024-25 and 2025-26 columns. Removed duplication of district basic aid ADA funded outside of the LCFF (court-ordered, voluntary transfer, and open enrollment) in the EPA formula.

Data Entry Tab

  • Unlocked for editing the 2022-23 TK ADA entry fields for charters (cell H54) and school districts (cell H112).

Summary Tab

  • Changed the title and calculation of local revenue and in-lieu of property taxes (row 46) to the Funding Source Summary to include in-lieu of property taxes data for charter schools (informational display only).

Based on the changes listed above, it is essential for a district to use this updated version when either of the following apply:

  • School districts that report district basic aid ADA funded outside of the LCFF (court-ordered, voluntary transfer, and open enrollment).
  • School districts and charters that need to enter adjustments to the 2022-23 TK ADA.

Prior Versions

Version 25.1: Release Date: May 15, 2024

This version includes updated certified data as of the 2023-24 first principal apportionment (P-1), the 2022-23 annual principal apportionment (AN), and the 2021-22 annual principal apportionment second revision (AN R-2), with minor corrections to formulas. The base year has transitioned to 2024-25, and the year 2028-29 has been added to the calculator. Although the 2021-22, 2022-23, and 2023-24 columns are “historical” years, they remain editable. LEAs can continue to use the 2023-24 column to calculate current year figures.

FCMAT recommends all LEAs use Version 25.1.

Universal Assumptions:

  1. Cost-of-living adjustments (COLAs) provided by the Department of Finance as of May 2024 are as follows:
24-25 25-26 26-27 27-28 28-29
Statutory COLA 1.07% 2.93% 3.08% 3.30% 3.29%

  1. EPA rates are prepopulated with those published by the CDE for 2022-23 AN and include current estimates for 2023-24 as follows:

22-23 AN 23-24 P-1
EPA Rate 12.84814107% 48.75954508%

Major Changes:

Summary Tab - LCAP Percentage to Increase or Improve Services Calculation

  1. Added a new feature that projects an additional 15% in LCFF concentration grant funding. This amount can now be included in the LCAP's "Increased or Improved Services section" for LEAs that receive concentration grant funding.
  2. Included TK add-on funding in the base grant formula to help calculate an LEA's minimum proportionality percentage.
Additional State Aid and Excess Tax Calculation Updates

  1. Resolved questions from basic aid/community funded districts regarding the Calculator and Summary tabs by aligning the Additional State Aid (ASA) and Excess Tax calculations with the CDE's certified exhibits, which calculates Excess Taxes before ASA/MSA.
  2. Provided flexibility in the Graphs tab for local calculation of excess taxes after ASA/MSA. LEAs can calculate starting on lines 74-81.