UPDATED LCFF Calculator for School Districts and Charter Schools (Version 27.1b posted May 18, 2026)

Dear School Business Professionals,
FCMAT has released an updated version of the LCFF Calculator (Version 27.1b). You can access the calculator on the FCMAT Website here: www.fcmat.org/lcff
This calculator represents the most current factors available including the statutory COLA and augmentation along with the notes provided from FCMAT below.
Version 27.1b or later of the LCFF Calculator must be used to generate inputs for the final board adopted LCAP.
If you have any questions, please contact your District Financial Advisor.
Regards,
School Business Advisory Services Team Santa Barbara County Education Office sbasweb.sbceo.org
Note: This message was sent on behalf of the School Business Advisory Services Team. Please do not respond to this message. Replies will be routed to an unmonitored mailbox.
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________________________________
From: Roslynne Manansala-Smith <000000c4da221bdb-dmarc-request@LISTS.FCMAT.ORG<mailto:000000c4da221bdb-dmarc-request@LISTS.FCMAT.ORG>> Sent: Monday, May 18, 2026 3:09 PM To: LCFF-CALCULATOR@LISTS.FCMAT.ORG<mailto:LCFF-CALCULATOR@LISTS.FCMAT.ORG> <LCFF-CALCULATOR@LISTS.FCMAT.ORG<mailto:LCFF-CALCULATOR@LISTS.FCMAT.ORG>> Subject: [LCFF] LCFF Calculator for School Districts and Charter Schools UPDATE (Version 27.1b posted May 18, 2026)

Version 27.1b

Release Date: May 18, 2026

Version 27.1b includes the following updates:

Data Entry Tab (Universal Assumptions)
* Estimated cost-of-living adjustments (COLAs) provided by the Department of Finance as of May 2026 are as follows:

2026-27
2027-28
2028-29
2029-30
2030-31
Statutory COLA
2.87%
3.30%
3.09%
3.11%
3.12%
Augmentation
1.44%
0%
0%
0%
0%
Statutory COLA + Augmentation
4.31%
3.30%
3.09%
3.11%
3.12%

* TK Add-on formula adjusted to apply statutory COLA only for 2026-27 through 2030-31. * LEAs may edit COLA data in the Universal Assumptions section of the Data Entry tab.

Proposed trailer bill language related to Paid Pregnancy Disability Leave reimbursement includes increased funding for the Local Control Funding Formula (LCFF), resulting in an estimated total increase of 4.31%. Based on the most current information, the assumptions below were used in Calculator Version 27.1b.
The statutory COLA and Augmentation is applied to the following LCFF components:
* Base Grant * Grade Span Adjustment * Supplemental Grant * Concentration Grant

All other components reflect statutory COLA only, including:
* Transitional Kindergarten Add-on * Home-to-School Transportation Add-on * Small School District Bus Replacement Program Add-on * EPA 2012-13 deficited base revenue limit/charter rate (EPA tab) * EPA 2012-13 deficited other revenue limit per ADA (EPA tab) * Necessary Small Schools Add-on (NSS Calculation tab)

Necessary Small Schools (NSS) allowance rates for 2026-27 reflect the following options for districts:
* Calculate only the statutory COLA (2.87%), or * Calculate both the statutory COLA (2.87%) and the additional percentage increase (estimated at 20%) based on input entered in cell M24 on the Data Entry tab.

EPA Tab
* 2012-13 Deficited Other Revenue Limit per ADA (Row 14) formula adjusted for 2027-28 thru 2030-31. The formula now reflects each year’s estimated COLA for 2027-28 through 2030-31, rather than applying the 2026-27 COLA across those years.

NSS Calculation tab
* Updated 2026-27 NSS Allowance rate formulas to calculate both the statutory COLA (2.87%) and then the proposed NSS augmentation percentage increase entered in cell M24 on the Data Entry tab. (estimated at 20%) * Prior version 27.1a did not apply the statutory COLA prior to calculating the proposed NSS augmentation percentage increase.

We strongly recommend that LEAs download and use this most recent version of the calculator in Microsoft Excel.

For details on updates from Version 27.1 or 27.1a, please navigate to the LCFF for School Districts & Charters page on FCMAT’s Help Desk Knowledge Base<fcmat.atlassian.net/wiki/spaces/fcmatkb/overview?homepageId=502694235>.

Remember! This email distribution list is announcement based only. Do not respond to this email. To request assistance, please submit a question through the FCMAT Help Desk and select the LCFF – Districts or LCFF – Charter Schools subject. (FCMAT Help Desk<www.fcmat.org/helpdesk>) Users will need to create an account before submitting a help desk request. Users can download the PDF instructions, titled, “How to Create an Account” on the Help Desk webpage.

Roslynne Manansala‑Smith
​​​​
Intervention Specialist
Email: RManansala-Smith@fcmat.org<mailto:RManansala-Smith@fcmat.org>
Phone: 530‑919‑4931
1300 17th Street, 6th floor ​Bakersfield, CA 93301

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