Fiscal Tools
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.
Click a question to view the answer.
The state agency responsible for allocating LCFF funding.
Current Version:
Version 24.2b:
This update includes revisions to the NSS calculation when changing between LCFF and NSS funding in different years, ensuring accurate calculations when the funding method changes. Prior year adjustments are also included in the EPA calculations for funded NSS ADA in 2021-22, as well as in prior year ADA calculations to reflect any gains or losses resulting from reorganizations and transfers.
Prior Versions:
Version 24.1a:
This update includes certified data as of the 2022-23 second principal apportionment (P-2), 2021-22 annual principal apportionment (AN R1), and the 2020-21 annual principal apportionment revision 3 (AN R3). Users should verify and update any prepopulated assumptions and historical data each time a new projection is prepared. Users should also consider updating any prepopulated attendance with the most current known data.
This update includes revisions and corrections to the charter shift. However, the “equity multiplier” will not be included in the LCFF Calculator, as this will be handled outside of the LCFF calculation by the CDE.
Universal Assumptions
23-24 | 24-25 | 25-26 | 26-27 | 27-28 | ||
Statutory COLA | 8.22% | 3.94% | 3.29% | 3.19% | 3.16% |
Version 24.1:
Universal Assumptions
23-24 | 24-25 | 25-26 | 26-27 | 27-28 | ||
Statutory COLA | 8.22% | 3.94% | 3.29% | 3.19% | 3.16% |
Version 23.2c:
Changes in this version affect only a small number of school districts that have necessary small schools (NSS) and include the following:
Version 23.2b Details:
Version 23.2a: Update Details:
Version 23.2: Update Details:
This update incorporates the 2021-22 second principal apportionment (P-2), 2020-21 annual principal apportionment revision 1 (AN R1), and the 2019-20 annual principal apportionment revision 3 (AN R3).
The calculator has also been updated to reflect changes to the Local Control Funding Formula per the 2022-23 enacted state budget. While FCMAT has done its due diligence to ensure the calculation changes in the LCFF Calculator reflect the intent of the legislation, minor adjustments to calculation formulas will be required once the CDE has implemented the changes in the calculations used for the principal apportionment. Modifications to calculations in this version of the LCFF Calculator include the following:
Data Entry Tab:
22-23 | 23-24 | 24-25 | 25-26 | 26-27 | ||
Statutory COLA | 6.56% | 5.38% | 4.02% | 3.72% | 3.47% |
School District Data Sections:
Calculator Tab:
EPA:
Summary Tab:
NSS Calculation Tab:
Version mv23.1: As of August 11, 2022, this modeling version has been retired. Please see version 23.2.
Versions 23.1a and mv23.1b: Release date: April 18, 2022
Version 23.1a of the LCFF Calculator (see icon link at the top of this page), and modeling version mv23.1b of the LCFF Calculator (see "Additional Resources" above) are now available.
In these versions, cells I13 through N13 of the Data Entry tab have been unprotected to allow modification of the Concentration Grant funding rate. This optional update is required to create alternative scenarios related to changes in the concentration grant funding rate.
Users should review the Caveats and Instructions tabs in each version prior to use.
Version mv23.1a: Release date: April 11, 2022
Version mv23.1a of the modeling LCFF Calculator is now available with the following minor revisions:
Versions 23.1 and mv23.1: Release date: April 8, 2022
Version 23.1 of the LCFF Calculator (see icon link at the top of this page), and modeling version mv23.1 of the LCFF Calculator (see "Additional Resources" above) are now available.
Methods for calculations in the standard version of the LCFF Calculator remain unchanged and follow existing law.
The modeling version of the LCFF Calculator has been revised to include changes in funding estimates based on changes presented in the governor's 2022-23 proposed budget, including the following:
Note: Because of the complexities of the calculator's functions, the modeling version has not yet been revised to include the three prior-year average criteria to necessary small school (NSS) calculations. Funding calculations for NSS continue to be calculated based on the greater of current or prior year ADA.
Both tools have been updated to prepopulate with the following data and assumptions:
22-23 | 23-24 | 24-25 | 25-26 | 26-27 | |
LCFF Funded COLA | 5.33% | 3.61% | 3.64% | 3.62% | 3.58% |
Statutory COLA(as calculated by the Department of Finance) | 5.33% | 3.61% | 3.64% | 3.62% | 3.58% |