Local Control Funding Formula Resources for County Offices

Current Version:

Version 25.1a: Release Date: April 22, 2024

This version includes the following updates:

Calculator tab:

• Changed formulas in P41 and W41 to calculate COLA instead of pulling information from CDE exhibit.

Prior Versions:

Version 25.1: Release Date: April 9, 2024

This version includes 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 R2) as well as the following COLA estimates:

Major Changes:

Data Entry tab:

• Added the calculation for the unduplicated pupil percentage for county-funded juvenile court school students.
• Unlocked several columns and rows outside of the data entry and calculation area for COE use.
• Various formula corrections.

Calculator tab:

• Various formula corrections.

Summary tab:

• Various formula corrections.

Version 24.2g: Release Date: January 22, 2024

This version includes the following updates:

Data Entry Tab

• Corrected formulas in H122 and I122.

Informational Update as of January 22, 2024

Universal Assumptions

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

• Important: These COLA projections have not been updated in the 24.2g version. Users must enter COLA projections for the subsequent years in this current version.

The COLAs shown above will be included in the upcoming release.

Version 24.2f: Release Date: September 6, 2023

This version includes the following updates:

Data Entry Tab

• Reinstated formulas from cells G122 to H122 and I122.

Calculator Tab

• Changed formula in cell V58 to reference the Data entry screen (allowing for updates to annual ADA). Applicable to 2022-23 and forward only.

Differentiated Assistance tab:

• Changed cell K19 to $200,000.
• Changed cell M19 to $300,000 for 2023-24 and beyond.

Version 24.2e: Release Date: August 27, 2023

This version includes the following update:

Calculator Tab

• Formula changed in cell W41 to reference Data Entry Tab instead of CDE exhibit.

Version 24.2d: Release Date: August 20, 2023

This version includes the following updates:

Summary Tab

• Removed charter ADA from the three-year average calculation

Calculator Tab

• Updated charter ADA references to the Data Entry tab

Version 24.2c: Release Date: August 9, 2023

Data Entry Tab:

• Corrected formulas in row 102
• Corrected tab color
• Removed test data from the Differentiated Assistance section

Calculator Tab

• Corrected tab color

Version 24.2b: Release Date: August 7, 2023

Data Entry Tab

• Added formulas in columns J - N, rows 98 and 102

Version 24.2a: Release Date: August 2, 2023 

Calculator Tab

• Corrected the formulas in 2024-25 through 2027-28 for Alternative Education grant ADA.
• Corrected the data references for 2021-22. 

Version 24.2: Release Date: August 2, 2023 

This update includes the 2022-23 second principal apportionment (P-2), 2021-22 annual principal apportionment revision 1 (AN R1), and the 2020-21 annual principal apportionment revision 3 (AN R3).

The calculator has also been updated to reflect changes to the LCFF for county offices per the 2023-24 enacted state budget. Although FCMAT has done its due diligence to ensure the calculation changes in the COE LCFF Calculator align with the legislative intent, some minor adjustments to calculation formulas may be required once the CDE implements the changes in the calculations used for the principal apportionment. 

Modifications to calculations in this version of the COE LCFF Calculator include the following: 

Data Entry Tab: 

• Updated COLA rates to follow historical fiscal years and the most current projections. 
• Updated and revised EPA rates to follow fiscal years and the most current projections. 

Calculator Tab: 

• Added formulas for the $200,000 add-on for both county community schools and juvenile court schools (per EC 2574(e)(3) and (4)). 

Differentiated Assistance Tab

• Revised the base grant amount from $200,000 to $300,000 (per EC 2572.2(a)(2)). 

Summary Tab

• Added juvenile court schools average daily attendance (ADA), charter school juvenile court schools ADA, county-funded nonjuvenile court ADA, and charter school county-funded nonjuvenile court ADA to calculate greater of current year, prior year, or three prior year average (per EC 2574(c)(5)(A)). 

Version 24.1a:   Release date: March 22, 2023

This version includes the following update:

Calculator tab: updated 2023-24 Home-to-School transportation and Small School District Bus Replacement Program to calculate COLA.

Version 24.1:  Release date: March 2, 2023

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

Prepopulated Data: CDE Certified Data 2022-23 First Qtr. (2022-23 P1, 2021-22 AN, 2020-21 AN R2)

Version 23.2a: Release Date: August 19, 2022

• EPA tab: revised the lookup formula for P2 2021-22 Local Revenue. The original formula was adjusting the Local Revenue by the amount entered on the Data Entry tab.
• EPA tab: revised the prior year adjustment formula in fiscal year 2022-23 (this affects only the calculation of 2022-23 estimated EPA)
• Differentiated Assistance tab: corrected the formula for each fiscal year beginning with 2022-23 for the charter school allowance.
• COE Transfers tab: added 20 more district sections to accommodate future updates.

Version 23.2: Release Date: August 9, 2022

This update includes 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 for county offices per the 2022-23 enacted state budget. While FCMAT has done its due diligence to ensure the calculation changes in the COE 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 COE LCFF Calculator include the following:

Data Entry Tab

• Increased the Operation Grant per district rate $175,000, prior to the 2022-23 COLA adjustment, commencing in 2022-23 (per EC 2574(a)(5)).
• Increased the County Operations Grant grade span funding rates $14, prior to the 2022-23 COLA adjustment, commencing in 2022-23 (per EC 2574(a)(6)).
• Added Section (4)(c) 2021-22 Proxy ADA (per EC 42238.023(b)(1)): 2021-22 Attendance Relief (Proxy ADA) calculation per EC 42238.023(b)(1) Adjustments are included ONLY for the Alternative Education Grant funding calculation and the District Funded County Programs funding calculation. Proxy calculations are excluded for County program charters, which will have their own ADA yield calculations, methodology for this calculation is yet to be determined by the CDE, and for the County Operations Grant because that ADA will be pulled from all LEAs in the county as adjusted by the calculations per Education Code (EC) Section 42238.023. This data is not readily available at this time.

• Added Count of Charter Schools to Section (5) Differentiated Assistance (per EC 2575.3(b)).

Calculator Tab

• Added formula to apply quotient to 2021-22 reported ADA in fiscal year 2021-22 rows 5, 6, 9, 10 and 26 if quotient is greater than 1.0.
• Added COLA to Transportation Add-ons commencing with 2023-24 (per EC 2574(e)(2)(C)).
• Added COLA adjustment to Floor commencing with fiscal year 2022-23 (per EC 2575.4(a)(1) & (2) and (b)).
• Inserted COLA adjustment to MSA commencing with 2022-23, compounded annually, and added conditional language for the exceptions for excess tax LEAs (per EC 2575.4(a)(1) & (2) and (c)).
• Added excess taxes to the year over year changes calculation at bottom of the sheet for all years.

Differentiated Assistance Tab

• Added $100K allowance for each charter school requiring differentiated assistance (per EC 2575.3).
• 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 baseed on the governor's 2022-23 enacted budget and include the following:

• 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.

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).
  

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)