Fiscal Tools

Local Control Funding Formula Calculator 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 Calculator 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 LCFF Calculator for School Districts and Charter Schools 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 LCFF Calculator for School districts and Charter schools 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.

FAQs

Click a question to 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 and to protect the integrity of the calculation performed. FCMAT is unable to disperse the password for support reasons. If you would like to suggest a change, please create a help desk ticket and attach a copy of the file demonstrating your request.

Is there a user guide for the LCFF Calculator?

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

When is the LCFF Calculator updated?

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

The second quarter version of the LCFF calculator is typically released in May following the release of the Governor's May Revision. This version 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 third quarter version of the LCFF Calculator is typically released in July and incorporates changes to assumptions based on the state enacted budget. This version 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.

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.

What if the prepopulated data does not match my records?

Most 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 data that has been overridden cannot be restored.

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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: 26.1b

Release Date: May 15, 2025

This version of the LCFF Calculator contains the following update:

Data Entry Tab (Universal Assumptions & Funding Rates)

Estimated cost-of-living adjustments (COLAs) provided by the Department of Finance as of May 2025 are as follows:

	2026-27	2027-28	2028-29	2029-30
Statutory COLA	3.02%	3.42%	3.31%	3.24%

Prior Versions

Version 26.1a

Release Date: May 2, 2025

Because the final data point needed to calculate the 2025-26 statutory COLA for K-14 education was received as of April 30, 2025, we have updated the 2025-26 COLA to 2.30% in the LCFF Calculator. COLA assumptions for 2026-27 to 2029-30 will be updated following the release of the May Revision.

	2025-26 updated	2026-27	2027-28	2028-29	2029-30
Statutory COLA	2.30%	3.52%	3.63%	3.49%	3.39%

LEAs can either:

Download the updated version 26.1a, or

Manually update the 2025-26 COLA in cell M15 on the Data Entry of the previous version 26.1.

Version 26.1

Release Date: May 2, 2025

Version 26.1 includes updated certified data from the following sources:

2024-25 first principal apportionment (P-1)
2023-24 annual principal apportionment (AN)
2022-23 annual principal apportionment second revision (AN R-2)

This update also incorporates minor formula corrections. The base year has been transitioned to 2025-26, and fiscal year 2029-30 has been added to the calculator.

Although the 2022-23, 2023-24, and 2024-25 columns are now considered historical, they remain editable. Local educational agencies (LEAs) may continue to use the 2024-25 column for current-year calculations.

FCMAT recommends that all LEAs use Version 26.1 of the calculator.

Universal Assumptions

The following cost-of-living adjustment (COLA) factors were provided by the California Department of Finance as of January 2025. These assumptions will be updated after the May Revision is released:

	2025-26	2026-27	2027-28	2028-29	2029-30
Statutory COLA	2.43%	3.52%	3.63%	3.49%	3.39%

EPA rates have been prepopulated based on California Department of Education (CDE) data:

	2023-24 AN	2024-25 P-1
EPA Rate	22.03836064%	28.19204594%

Major Changes

Data Entry Tab

Three new "Data Only - No Calculation" columns were added for fiscal years 2019-20, 2020-21, and 2021-22, based on CDE principal apportionment exhibits. These apply to the following sections:
(2b) Charter School Unduplicated Pupil Percentage - 2 years
(3e) School District UPP - 2 years
(3f) School District ADA (Current Year ADA - P-2, NSS, Annual for Special Day Class Extended Year) - 3 years
(3g) Prior Year Guarantee Adjustment for Charter Shift - 2 years
(4) Necessary Small School ADA - 3 years
These columns are for data entry only and do not generate calculations.
LEAs may adjust data to reflect audit findings, reorganizations, or mergers that affect 2022-23 and 2023-24 calculations.

Necessary Small Schools ADA
To support accurate NSS/LCFF projections, updated formulas now instruct LEAs to input school-level LCFF ADA and FTE as needed in the following rows:
Rows 146-149, 151, 157-160, 162, 168-171, 173, 179-182, 184, 190-193, 195

Caveats Tab

Row 13 now includes details on the "Data Only - No Calculations" columns

Instructions Tab

Row 25 provides updated guidance for the NSS ADA section

Summary Tab - LCAP Percentage to Increase or Improve Services Calculation

Added a new Necessary Small School (NSS) Allowance by School section (rows 68-96)
In the General Assumptions section, moved NSS ADA Funding Method rows to new NSS Allowance by School section
In the Funding Source by Resource-Object section, added a % Change for Property Taxes field (row 51)

Version 25.2b: Release Date January 17, 2025

This version of the LCFF Calculator for School Districts and Charter Schools contains the following update:

Data Entry Tab (Universal Assumptions & Funding Rates)

Cost-of-living adjustments (COLAs) provided by the Department of Finance as of January 2025 are as follows:

	2025-26	2026-27	2027-28	2028-29
Statutory COLA	2.43%	3.52%	3.63%	3.49%

Version 25.2a: Release Date: August 16, 2024

This update is optional for local educational agencies (LEAs). See the notes on updates below for potential impacts on LEAs.

Changes to calculations in this version of the LCFF Calculator for School Districts and Charter Schools include the following:

EPA Tab

Updated cells K12-N12 for the years 2025-26, 2026-27, 2027-28, and 2028-29 to properly reference the COLA from the Data Entry tab for their respective years. The prior formula referenced the COLA rate for 2024-25 (cell J15 in the Data Entry tab).
This update only affects the estimated EPA calculations for the subsequent budget years 2025-26 to 2028-29. The total LCFF entitlement estimates for these years remain unchanged because EPA funding offsets other state aid received under the LCFF.

Version 25.2: Release Date: July 29, 2024

This version includes updated certified data as of the 2023-24 second principal apportionment (P-2), the 2022-23 annual principal apportionment revision 1 (AN-R1), and the 2021-22 annual principal apportionment revision 3 (AN-R3).

FCMAT recommends that all LEAs use this current version.

Changes to calculations in this version of the LCFF Calculator for School Districts and Charter Schools include the following:

Data Entry Tab – Universal Assumptions

Cost-of-living adjustments (COLAs) remain the same as provided by the Department of Finance as of May 2024.
The 2023-24 P-2 EPA rate is prepopulated with 21.98880689% as published by the CDE P-2 certification.

Graphs Tab

Added a new feature that provides detail on supplemental and concentration grants and rates (see cells A52 to I70).

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:

EPA Tab

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.

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

Cost-of-living adjustments (COLAs) provided by the Department of Finance as of May 2024 are as follows:

	2024-25	2025-26	2026-27	2027-28	2028-29
Statutory COLA	1.07%	2.93%	3.08%	3.30%	3.29%

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

	2022-23 AN	2023-24 P-1
EPA Rate	12.84814107%	48.75954508%

Major Changes:

Summary Tab - LCAP Percentage to Increase or Improve Services Calculation

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.
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

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.
Provided flexibility in the Graphs tab for local calculation of excess taxes after ASA/MSA. LEAs can calculate starting on lines 74-81.