Fiscal Tools

Local Control Funding Formula Resources for County Offices

The Local Control Funding Formula (LCFF) determines how all local educational agencies (LEAS) are funded. The Local Control Funding Formula (LCFF) Calculator for county offices 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 for County Offices announcement 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 LCFF Calculator and calculations for county offices. 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 provide users with 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 the FCMAT 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 CDE for their continued support and collaborative partnership in developing the LCFF Calculator for county offices.



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Current Version:

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.

Prior Versions:

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)

2023-24 2024-25 2025-26 2026-27 2027-28
Statutory COLA 8.13% 3.54% 3.31% 3.23% 3.20%

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:
Statutory COLA6.565.384.023.723.47
  • 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.

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)

2022-23 2023-24 2024-25 2025-26 2026-27
Statutory COLA 6.56% 5.38% 4.02% 3.72% 3.47%