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 23.2c:

    Changes in this version affect only a small number of school districts that have necessary small schools (NSS) and include the following:

    • Corrected formulas on the Summary tab applying to 2021-22 average daily attendance as adjusted for the ADA Loss Mitigation. Removed inadvertent duplication of quotient to the 2021-22 ADA in subsequent fiscal years when the NSS shifts between NSS and LCFF funding models and the prior year or three prior years' ADA is used for funding calculations.

    Prior Versions:

    Version 23.2b Details: 

    • Revision to the EPA tab, revising the formula for the P2 Local Revenue/In Lieu of Property Taxes in fiscal year 2021-22. The original formula was pulling in local revenue entered on the Dat Entry tab, allowing for adjustments after P2.
    • Revision to the EPA tab, revising prior year adjustment formula in fiscal year 2022-23 (affects only the calculation of 2022-23 estimated EPA).
    • Revised Data Entry tab, section (2) Charter School Data Elements section: restored dropdown list, allowing charter schools to indicate if they operate a nonclassroom-based charter school (affects only nonclassroom-based charter school calculations).
    • Revised Summary tab 2021-22 Proxy ADA calculation to exclude nonclassroom-based charter schools from the calculation and application of the quotient for 2021-22 funded ADA (affects only nonclassroom-based charter school calculations).

    Version 23.2a: Update Details:

    • Revision to the EPA, modifying Local Revenue/In-Lieu of Proper Taxes (row 19) for 2021-22 P2 (column H) to reflect LEA updates through the certified P2 Local Revenue/In-Lieu of Property Taxes. Version 23.2 allowed for the update of the Local Revenue/In-Lieu of Property Taxes after P2. The difference between P2 and Annual should only flow into the Estimated Annual calculation in column I.
    • Revision to the minimum proportionality calculation in the LCAP Percentage to Increase or Improve Services section of the Summary tab to exclude the TK add-on funding. Section 15496(a)(6) of Title 5 in the California Code of Regulations currently specifies the exclusion of the transportation and TIIG add-ons from this calculation. However, we recently received reports that the SBE will be excluding this funding source from the calculation. This change affects the 2022-23 calculation of MPP used in the LEA LCAP.
    • 2021-22 Proxy ADA calculation has been adjusted to exclude the calculation and application of the quotient for 2021-22 funded ADA for charter school calculations only. Per the CDE, the funding outlined in section 123 of AB 181 will be funded outside of the LCFF and apportioned as a one-time categorical.

    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:

    • General Assumptions: Updated data sources to reflect 2021-22 third quarter Principal Apportionment data (2021-22 P2, 2020-21 AN R1 and 2019-20 AN R3)
    • Cost-of-living adjustment (COLA) and other assumptions are based on the governor’s 2022-23 enacted budget and include the following:

    Statutory COLA6.56%5.38%4.02%3.72%3.47%

    • EPA rates prepopulate with those published by the CDE for 2020-21 AN, 2021-22 P2, and 2022-23 estimated. Users must enter projection year EPA assumptions and should verify and update prepopulated assumptions based on rate updates published by the CDE.
    • Addition of the Transitional Kindergarten Add-on commencing with fiscal year 2022-23 [per EC 42238.02(g)(2)]

    School District Data Sections:

    • Added confirmation of compliance with conditions for the 2021-22 Proxy ADA in school district ADA section [per EC 42238.023(b)(1)]: 
    • Revised Adjustment For Charter Shift section
    • Minor revisions to necessary small schools data entry section

    Calculator Tab: 

    • Added formulas to apply Proxy ADA quotient to 2021-22 reported ADA in fiscal year 2021-22 if quotient is greater than 1.0 and school district indicates compliance with funding requirements
    • Added COLA to Transportation Add-ons commencing with 2023-24 [per EC 2574(e)(2)(C)]
    • Added Transitional Kindergarten Add-on commencing with 2022-23 [per EC 42238.02(g)(2)


    • Revised the 2012-13 Revenue Limit/NSS/charter block grant rates used for the calculation of EPA to rates provided by the CDE and added COLA to these rates in each subsequent year of the projection model

    Summary Tab:

    • Added TK Add-on to Summary of Funding section
    • Revised Summary of LCFF ADA to incorporate 2021-22 Attendance Relief (Proxy ADA) calculation per EC 42238.023(b)(1)
    • Revised Summary of LCFF ADA to incorporate the 3 prior-year average to the funded ADA determination

    NSS Calculation Tab:

    • Revised to incorporate all funding conditions impacted by the 2021-22 Proxy ADA calculation
    • Revised formulas to incorporate revisions to funding determination factors [per EC 42280 ]
    • Revised funding rates commencing with 2022-23 [per EC 42284] 

    Version mv23.1: As of August 11,2022 the 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:

    • Data Entry tab - Charter school ADA section: corrected historical year prepopulated data lookup in cell A18, line reference B-1 inadvertently deleted in original version. This impacts all charter school calculations.
    • Summary tab - Summary of Funding section: revised total in cells E18:I18 to include the additional for TK Add-on row 17.

    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:

    • Transitional Kindergarten (TK) add-on: $2,813 per the greater of current year or prior year TK average daily attendance (ADA), adjusted for cost of living adjustment (COLA) in each subsequent fiscal year, beginning in 2022-23 for all local educational agency types.
    • The addition of three prior-year ADA criteria for funding determination (school district calculations only).

    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:

    • Certified by the Department of Education as of 2021-22 second quarter released in February 2022, including 2021-22 (P1), 2020-21 (AN) and 2019-20 (AN R2).
    • COLA as presented in the governor's 2022-23 budget proposal
    • 2021-22 estimated education protection account (EPA) entitlement as a percentage of statewide adjusted revenue limit as of February 18, 2022: 49.17914663%.

    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%
    Augmentation (21-22 compounded COLA) 0.00% 0.00% 0.00%

    Users should review the Caveats and Instructions tabs in each version prior to use.