LEA penalty calculators are used to calculate the estimated cost of an audit finding for Local Control Funding Formula (LCFF) Unduplicated Pupil Counts, K–3 Grade Span Adjustments, Instructional Time audit findings, Transitional Kindergarten, and Expanded Learning Opportunities Program (ELO-P). The derived value of average daily attendance (ADA) is provided below by fiscal year as it is a required input to calculate instructional time penalties. The Derived Value Methodology is provided below by fiscal year as a reference.
Fiscal Year Calculator | Information about the File |
---|---|
LCFF Calculator for Fiscal Year 2023–24 (XLSX) | N/A |
LCFF Calculator for Fiscal Year 2022–23 (XLSX) | For the 2022–23 fiscal year, line item references were changed in order to meet changes made in the funding exhibits. |
LCFF Calculator for Fiscal Year 2021–22 (XLSX) | N/A |
LCFF Calculator for Fiscal Year 2020–21 Distance Learning and Instructional Days (XLSX) | For the 2020–21 fiscal year, funding was based on the 2019–20 reported ADA. Penalties are calculated for noncompliance with distance learning requirements and instructional days shortages only. |
LCFF Calculator for Fiscal Year 2019–20 (XLSX; Revised 14-Nov-2023) | N/A |
Early Enrollment Transitional Kindergarten Calculator
Early TK Penalty Calculator (XLSX)
Tracker and penalty calculation for transitional kindergarten classrooms with early enrollment children for 2023–24 and 2024–25 school years.
More information about TK early enrollment requirements.
Expanded Learning Opportunities Program Calculator
The penalty calculator is used to estimate the cost of an ELO-P audit finding for failing to meet the offering and access, and day requirements in fiscal year 2023–24 and each year thereafter.
More information concerning the ELO-P requirements and the associated penalties can be found on the ELO-P FAQs webpage.
Derived Value of ADA
Derived value of an ADA by grade span is used when estimating the cost of attendance and Instructional Time audit findings specific to each fiscal year.
FY 2023–24 Derived Value of ADA (XLSX)
FY 2022–23 Derived Value of ADA (XLSX)
FY 2021–22 Derived Value of ADA (XLSX)
Methodology
Methodology used for calculating the derived value of ADA by grade span specific to each fiscal year.
FY 2023–24 Derived Value of ADA Methodology
FY 2022–23 Derived Value of ADA Methodology
FY 2021–22 Derived Value of ADA Methodology
Related Links
K-12 LEA Annual Financial and Compliance Audit (Annual Audit) Landing Page
Information for external auditors and LEAs for completing annual audits.
Annual Audit State Compliance Page
This webpage includes audit resources for each program in the LEA Audit Guide.