Fiscal Tools

Local Control Funding Formula Calculator 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.

 

FAQs

Click a question to view the answer.

Current Version:

Version 25.2c: Release Date: August 6, 2024

This version of the LCFF Calculator contains the following update:

Differentiated Assistance Tab:

  • Formula correction to cells M14 and M 24,25,26 through U24, 25, and 26

Prior Versions:

Version 25.2b: Release Date: August 6, 2024

This version of the LCFF Calculator contains the following update:

Differentiated Assistance Tab:

  • Formula correction to cells M13, 14, and 15 through U13, 14, and 15

Version 25.2a: Release Date: July 30, 2024

This version of the LCFF Calculator contains the following update:

Calculator Tab:

  • Formula correction to the calculator tab in cell W65.

Version 25.2: Release Date: July 22, 2024

This update includes the 2023-24 second principal apportionment (P-2), 2022-23 annual principal apportionment revision 1 (AN R1), and the 2021-22 annual principal apportionment revision 3 (AN R3).

Changes 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.
  • Added three years of data and data entry for districts and charter schools identified for differentiated assistance.

Differentiated Assistance Tab:

  • Added three years of data and data entry for districts and charter schools identified for differentiated assistance.

Version 25.1c: Release Date: May 16, 2024

This version includes the following updates:

Universal Assumption: 

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

2024-252025-262026-272027-282028-29
Statutory
COLA
1.07%2.93%3.08%3.30%3.29%


Version 25.1b: Release Date: May 2, 2024

This version includes the following updates:

Data Entry tab: 

  • Unlocked cells J7–N7 for editing


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.

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:


2024-252025-262026-272027-282028-29
Statutory
COLA
0.76%2.73%3.11%3.17%3.24%

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.