Fiscal Tools

Local Control Funding Formula Resources for County Offices

The Local Control Funding Formula (LCFF) Calculator for county offices has been produced based on information currently available to FCMAT and our colleagues in the California Department of Education.

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

FCMAT's online help desk is intended to provide users with direct support for questions pertaining to the Local Control Funding Formula county office calculations and the county office LCFF Calculator. For school district and charter school calculations, please visit the Local Control Funding Formula Resources for School Districts and Charter Schools page.

Links to the CDE's Principal Apportionment and Special Education certified data exhibits and other resources are offered to give users convenient access to the supporting certified data. Users should independently verify prepopulated data in the county office LCFF Calculator from the Principal Apportionment section 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 county office LCFF Calculator development team for their contributions and commitment to ensuring the quality of this tool. Further appreciation is extended to the administration and the staff of the California Department of Education for their continued support and collaborative partnership in developing the LCFF Calculator for county offices.  



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Additional Resources

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

Current Version:

23.1h: Release Date: June 23, 2022

  • Assumptions tab: Revised 2020-21 Annual EPA rate to 82.74488538% and updated 2021-22 P2 EPA rate to 73.31789035%, and
  • Summary tab: Removed unnecessary link information from formulas in row 41.

23.1g: Release Date: June 20, 2022

Updates to version 23.1g of the County Office Calculator include the following changes:

  • Calculator tab: Revised formulas in row 48 (Local Revenue) of the Calculator tab for FY 2023-24 forward. Formulas were referencing Data Entry tab cell J48 on the Data Entry tab for all fiscal years and should have referenced projection year.
  • Summary tab: Corrected formula reference in row 41, LCAP Percentage to Increase or Improve Services section.
  • Data Entry tab: Added totals to County Funded Juvenile Court Schools ADA, Juvenile Court Schools ADA & Total Juvenile Court School ADA row - Section (4)(b).

Prior Versions:

23.1f: Release Date: April 22, 2022

Updates to version 23.1f of the County Office Calculator includes the following changes:

  • Revised formulas on the EPA tab, rows 12-14 EPA proportionate Share Cap for fiscal years 2019-20 through 2021-22 Estimated Actual columns.
  • Revised formulas on EPA tab row 12 Adjusted Revenue Limit to link to the Calculator tab row 37 so that EPA calculations will follow out year projections.
  • Adjusted formula on the Calculator tab, row 68, for fiscal years 2022-23 forward, removing the reduction of EPA from the total.

23.1e: Release Date: April 19, 2022

Updates to version 23.1d of the County Office Calculator include corrected formulas on the EPA tab cells H13 through N13 to look to Data Entry tab row 46, total property tax other than special education, instead of row 43, total property tax.

23.1d: Release Date: April 6, 2022

Updates to version 23.1d of the County Office Calculator include corrected formulas on the Calculator tab cells W48 (Property Tax) and W50 (EPA). These formulas were changed for fiscal year 2021-22 calculations to defer to source data located in the Data Entry tab rather than pulling from the 2021-22 certified data. This is necessary to allow for updates to these data elements after certification.

23.1c: Release Date: April 6, 2022

Updates to version 23.1c of the County Office Calculator include changes to  cells W48 (Property Tax) and W50 (EPA). The formula changes affect only fiscal year 2021-22 calculations. Changes were necessary to allow for revisions to data elements as the year progresses, rather than pulling data from the 2021-22 exhibit data file.

Version 23.1b:  Release date: April 4, 2022

This version contains the following changes:

  • Corrected cell E42 on the Summary tab, County Operations Grant. This cell is a component of the LCAP percentage to increase or improve services calculation for fiscal year 2022-23.
  • Corrected cells I13 through M13, Local Revenue/In-Lieu of Property Taxes, and I14 through M14, EPA Proportionate Share Cap, for fiscal years 2021-22 through 2025-26 on the EPA tab. 

Version 23.1a:  Release date: March 31, 2022

This version of the LCFF Calculator for County Offices is based on the following:

Prepopulated Data: CDE Certified Data 2021-22 First Qtr. (2021-22 P1, 2020-21 AN, 2018-19 AN R2)