Fiscal Tools

Local Control Funding Formula Resources

The LCFF Calculator has been produced based on information currently available to the development working group, FCMAT, and our colleagues in the California Department of Education.

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

The Online Help Desk is intended to provide users with direct support for questions pertaining to the Local Control Funding Formula and and the LCFF Calculator.

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

FCMAT extends great appreciation to each member of the LCFF development team for their contributions and commitment to ensuring the quality of this tool. This includes 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 California Department of Education for their continued support and collaborative partnership in the development of the LCFF Calculator.

FAQs

Click an FAQ to open the container and view the answer.

Can users obtain the password to unprotect the LCFF Calculator?

No. The LCFF Calculator is password protected to secure the underlying formulas.

Is there a user guide for the LCFF Calculator?

No. Instructions are maintained in a separate tab within the LCFF Calculator.

When will the LCFF Calculator be updated?

The LCFF Calculator is updated twice a year, once in the second quarter and once in the third quarter.

The second quarter release updates the prepopulated data certified by the CDE for the first principal apportionment (P-1), annual principal apportionment (Annual) and annual principal apportionment revision 2 (Annual R2) certification data. This data is typically released by the CDE in late February each year. The updated version of the LCFF Calculator is typically released in May following the release of the Governor's May Revision.
The third quarter release updates the prepopulated data certified by the CDE for the second principal apportionment (P-2), annual principal apportionment revision 1 (Annual R1), and annual principal apportionment revision 3 (Annual R3) certification data. This data is typically released by the CDE in late June of each year. The updated version of the LCFF Calculator is typically released in July and incorporates changes to assumptions based on the state enacted budget.

Prepopulated historical data fields remain accessible for user edit. Users can easily override prepopulated data between certification cycles if revisions have been submitted. Users should be cautious when overriding prepopulated data because once the data has been overridden it cannot be restored.

Additional updates may occur if material errors are found within the tool. Updates will be posted on this page and material updates that affect many agencies will also be communicated through the LCFF Calculator Announcement email list.

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Additional Resources

California Department of Education (CDE)
The state agency responsible for allocating LCFF funding.

Principal Apportionment Exhibits

Education Protection Account

Local Control Funding Formula Overview

Current Version:

Version v22.2: Release date: July 13, 2021

Version 22.2 of the Local Control Funding Formula (LCFF) Calculator is now available for download.

This version of the LCFF Calculator contains updates as follows:

Prepopulated Data: CDE Certified Data as of 2020-21 third quarter released June 18, 2021, including 2020-21 (P2), 2019-20 (AN R1) and 2018-19 (AN R3).
Revised Concentration Grant funding rate from 50% to 65% ongoing.
Confirmed COLA and Augmentation per DOF - no revisions necessary.
2020-21 EPA entitlement as a percentage of statewide adjusted revenue limit as of P2: 70.06785065%.

	21-22	22-23	23-24	24-25
LCFF Funded COLA	5.07%	2.48%	3.11%	3.54%
Statutory COLA	1.70%	2.48%	3.11%	3.54%
2020-21 COLA 2.31% + 1% super COLA (compounded)	3.366%	-	-	-

Prior Versions:

Version v22.1b: Release date: May 19, 2021

This version of the LCFF Calculator contains corrections as follows:

Data Entry tab correction: Section 3(d) (Rows 91 and 99 Column I (2020-21)) - corrected formula from a sum of rows 87-90 to a a sum of only rows 87 and 90. This change impacts the Unduplicated Pupil Percentages for all school district calculations.
Calculator tab correction: Rows 9-11, Grade Span Adjustment, Supplemental and Concentration Grant rates for fiscal years 2024-25 through 2026-27, corrected to draw the funding rates for the correct fiscal years from the Summary tab. This change impacts all LCFF calculations.

Version v22.1a: Release date: May 19, 2021

This version of the new LCFF Calculator contains minor corrections as follows:

Calculator tab correction: Row 5 COLA reference data - this change has no impact on calculations.
Calculator tab correction: Cell AU 13 formula reference error, this change only impacts fiscal year 2024-25 calculations for districts with Necessary Small Schools.
Summary tab correction: Row 55 Base Grant formula for the LCAP percentage corrected to eliminate TIIG and transportation add-ons, this change impacts all calculations.

Version v22.1: Release date: May 17, 2021

Prepopulated Data: CDE Certified Data 2020-21 First Qtr. (2020-21 P1, 2019-20 AN, 2018-19 AN R2)

	21-22	22-23	23-24	24-25
LCFF Funded COLA	5.07%	2.48%	3.11%	3.54%
Statutory COLA	1.70%	2.48%	3.11%	3.54%
2020-21 COLA 2.31% + 1% super COLA (compounded)	3.366%	-	-	-

The prepopulated assumptions for supplemental and concentration grant funding reflect the percentages as currently written into the Education Code. Users have been provided access to override the concentration grant funding percentage for the purpose of alternative projection modeling.