Fiscal Tools
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.
Click a question to view the answer.
The state agency responsible for allocating LCFF funding.
Current Version:
Version 24.2f: Release Date: September 6, 2023
This version includes the following updates:
Data Entry Tab
Calculator Tab
Differentiated Assistance tab:
Prior Versions:
Version 24.2e: Release Date: August 27, 2023
This version includes the following update:
Calculator Tab
Version 24.2d: Release Date: August 20, 2023
This version includes the following updates:
Summary Tab
Calculator Tab
Version 24.2c: Release Date: August 9, 2023
Data Entry Tab:
Calculator Tab
Version 24.2b: Release Date: August 7, 2023
Data Entry Tab
Version 24.2a: Release Date: August 2, 2023
Calculator Tab
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:
Calculator Tab:
Differentiated Assistance Tab
Summary Tab
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)
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
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
Calculator Tab
Differentiated Assistance Tab
2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 | |
Statutory COLA | 6.56 | 5.38 | 4.02 | 3.72 | 3.47 |
23.1h: Release Date: June 23, 2022
23.1g: Release Date: June 20, 2022
Updates to version 23.1g of the County Office Calculator include the following changes:
23.1f: Release Date: April 22, 2022
Updates to version 23.1f of the County Office Calculator includes the following changes:
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:
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% |