Beginning with the 2013-14 Second Principal Apportionment, the California Department of Education has calculated funding for each local educational agency (LEA) in accordance with the Local Control Funding Formula (LCFF).
The LCFF will be phased in over an estimated eight years. Until the LCFF is fully implemented, LEAs will receive an entitlement known as the LCFF Transition Entitlement. It is based on an LEA’s 2012–13 funding level, adjusted for changes in student population, plus an additional amount each year to bridge the gap between prior funding levels and the new LCFF target levels.
An LEA's LCFF Target and LCFF Transition Entitlement are determined through a unique set of exhibits for each LEA type. The Exhibit Reference Guide lists the exhibits in the order they should be reviewed and provides detailed descriptions of all LCFF exhibits. The Exhibit Reference Guide is a technical document and is intended to be used in conjunction with the funding exhibits.
Exhibit Reference Guide (DOC)
The exhibit guides are advisory in nature. They are not intended to cover in detail every calculation on every exhibit, nor should they be relied on as the authority for funding determinations and calculations.