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.

FAQs

Click an FAQ to open the container and view the answer.

Can users obtain the password to unprotect the county office LCFF Calculator?

No. The LCFF Calculator for county offices is password protected to secure the underlying formulas.

Is there a user guide for the county office LCFF Calculator?

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

When will the LCFF Calculator for county offices be updated?

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

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

Additional updates may occur if material errors are found within the tool.

Details of each update will be posted on this page and will be communicated through the LCFF Calculator for County Offices 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 once the data has been overridden it 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:

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)