{"id":2487,"date":"2026-05-07T22:33:11","date_gmt":"2026-05-07T22:33:11","guid":{"rendered":"https:\/\/business.sbceo.org\/memos\/?p=2487"},"modified":"2026-05-07T17:31:17","modified_gmt":"2026-05-08T00:31:17","slug":"updated-lcff-calculator-now-available-2","status":"publish","type":"post","link":"https:\/\/business.sbceo.org\/memos\/?p=2487","title":{"rendered":"Updated LCFF Calculator Now Available"},"content":{"rendered":"
Dear School Business Professionals,<\/p>\n

FCMAT has released an updated version of the LCFF Calculator. You can access the calculator on the FCMAT Website here: www.fcmat.org\/lcff<\/a><\/p>\n

This calculator can be used to assist in completing your 2026-27 LCAP preview documents.<\/p>\n

NOTE: The 2026-27 LCFF Calculator must match the May Revision factors for the final board approved LCAP.<\/p>\n

If you have any questions, please contact your District Financial Advisor.<\/p>\n

Regards,<\/p>\n

School Business Advisory Services Team
\nSanta Barbara County Education Office
\nsbasweb.sbceo.org<\/a><\/p>\n

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.<\/p>\n

To unsubscribe, click here<mailto:sbasfinance@sbceo.org?subject=Unsubscribe<\/a><\/a>><\/p>\n

From: Roslynne Manansala-Smith 000000c4da221bdb-dmarc-request@LISTS.FCMAT.ORG<\/a><mailto:000000c4da221bdb-dmarc-request@LISTS.FCMAT.ORG<\/a><\/a>> Sent: Wednesday, May 6, 2026 5:10 PM To: LCFF-CALCULATOR@LISTS.FCMAT.ORG<\/a><mailto:LCFF-CALCULATOR@LISTS.FCMAT.ORG<\/a><\/a>> Subject: [LCFF] LCFF Calculator for School Districts and Charter Schools (version 27.1 posted May 6, 2026)<\/p>\n

We want to first thank the El Dorado, Marin, and Sonoma County Offices of Education for their willingness to test version 27.1 of the LCFF Calculator for School District and Charter Schools. Feedback from the field is critical to identifying issues, improving usability, and ensuring accuracy before the calculator is formally published.<\/p>\n

Version 27.1<\/p>\n

Release Date: May 6, 2026<\/p>\n

Version 27.1 includes updated certified data from the following sources:<\/p>\n

* 2025-26 first principal apportionment (P-1). * 2024-25 annual principal apportionment (Annual). * 2023-24 annual principal apportionment second revision (Annual R-2). *
\nThis update also incorporates minor formula corrections. The base year has been transitioned to 2026-27, and 2030-31 has been added to the calculator.
\nAlthough the 2020-21 through 2024-25 columns are considered historical, they remain editable. Local educational agencies (LEAs) may continue to use the 2025-26 column for current-year calculations.
\nFCMAT recommends that all LEAs use this version.<\/p>\n

Universal Assumptions<\/p>\n

The 2026-27 cost-of-living adjustment (COLA) reflects the Department of Finance (DOF) estimate as of April 2026. Subsequent COLAs reflect DOF estimates as of January 2026. FCMAT will update the calculator once the May Revision COLA estimates are released.<\/p>\n

2026-27
\n2027-28
\n2028-29
\n2029-30
\n2030-31
\nStatutory COLA
\n2.87%
\n3.06%
\n3.34%
\n3.14%
\n3.18%<\/p>\n

Education Protection Account (EPA) rates are prepopulated based on California Department of Education (CDE) data for 2024-25 Annual and current estimates for 2025-26. In addition, cell L23 (EPA Miscellaneous Adjustments) has been unlocked for district use once 2025-26 second principal apportionment data is certified.<\/p>\n

2024-25 Annual
\n2025-26
\nEPA Rate
\n50.54446491%
\n36.06588113%<\/p>\n

Major Changes<\/p>\n

* Added a new Proposed Necessary Small School (NSS) Augmentation entry field at the bottom of the Universal Assumptions table on the Data Entry tab to support local projections related to the 2026-27 Governor’s Budget proposal. * Clarified language on the Instructions tab for projections involving a new NSS school. * Improved logic for determining whether LCFF or NSS funding provides the most favorable funding scenario:
\n* Applied a maximum of 96 ADA for TK-8 for necessary small elementary schools and 286 ADA for grades 9-12 for necessary small high schools. * Incorporated the minimum state aid adjustment entered on the Data Entry tab.
\n* For additional details, LEAs can either:
\n* Reference the Updates and Caveats tab in the calculator, or * Navigate to FCMAT\u2019s Knowledge Base. Here is a direct link to the LCFF for School Districts and Charter Schools page for version 27.1: fcmat.atlassian.net\/wiki\/spaces\/fcmatkb\/pages\/896958504\/<\/a>.<\/p>\n

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 \u2013 Districts or LCFF \u2013 Charter Schools subject. (FCMAT Help Desk<www.fcmat.org\/helpdesk<\/a>>) Users will need to create an account before submitting a help desk request. Users can download the PDF instructions, titled, \u201cHow to Create an Account\u201d on the Help Desk webpage.<\/p>\n

Roslynne Manansala\u2011Smith
\n\u200b\u200b\u200b\u200b
\nIntervention Specialist
\nEmail: RManansala-Smith@fcmat.org<\/a><mailto:RManansala-Smith@fcmat.org<\/a><\/a>>
\nPhone: 530\u2011919\u20114931
\n1300 17th Street, 6th floor \u200bBakersfield, CA 93301
\n
\n———- LCFF-CALCULATOR Listserv Policies<fcmat.org\/wp-content\/uploads\/sites\/4\/2014\/02\/FCMATListservPolicyListservU.pdf<\/a>> Unsubscribe me<mailto:LCFF-CALCULATOR-signoff-request@lists.fcmat.org<\/a><\/a>> from the LCFF-CALCULATOR Listserv. Contact FCMAT if you have questions or concerns<mailto:LCFF-CALCULATOR-request@lists.fcmat.org<\/a><\/a>>.<\/p>\n

\"\"<\/a>
\n\"\"<\/a>
\n\"\"<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Dear School Business Professionals, FCMAT has released an updated version…Continue readingUpdated LCFF Calculator Now Available<\/span><\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26],"tags":[],"class_list":["post-2487","post","type-post","status-publish","format-standard","hentry","category-reporting"],"_links":{"self":[{"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=\/wp\/v2\/posts\/2487","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2487"}],"version-history":[{"count":0,"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=\/wp\/v2\/posts\/2487\/revisions"}],"wp:attachment":[{"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}